Mark Evans Planning Limited 08920471 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is that of professional planning services. Digita Accounts Production Advanced 6.30.9574.0 true 08920471 2024-04-01 2025-03-31 08920471 2025-03-31 08920471 core:CurrentFinancialInstruments 2025-03-31 08920471 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 08920471 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 08920471 core:FurnitureFittings 2025-03-31 08920471 core:LandBuildings core:ShortLeaseholdAssets 2025-03-31 08920471 core:MotorVehicles 2025-03-31 08920471 1 2025-03-31 08920471 bus:SmallEntities 2024-04-01 2025-03-31 08920471 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 08920471 bus:FilletedAccounts 2024-04-01 2025-03-31 08920471 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08920471 bus:Director1 2024-04-01 2025-03-31 08920471 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08920471 core:FurnitureFittings 2024-04-01 2025-03-31 08920471 core:LandBuildings 2024-04-01 2025-03-31 08920471 core:LandBuildings core:ShortLeaseholdAssets 2024-04-01 2025-03-31 08920471 core:MotorVehicles 2024-04-01 2025-03-31 08920471 core:PlantMachinery 2024-04-01 2025-03-31 08920471 core:Vehicles 2024-04-01 2025-03-31 08920471 countries:EnglandWales 2024-04-01 2025-03-31 08920471 1 2024-04-01 2025-03-31 08920471 2024-03-31 08920471 core:FurnitureFittings 2024-03-31 08920471 core:LandBuildings core:ShortLeaseholdAssets 2024-03-31 08920471 core:MotorVehicles 2024-03-31 08920471 1 2024-03-31 08920471 2023-04-01 2024-03-31 08920471 2024-03-31 08920471 core:CurrentFinancialInstruments 2024-03-31 08920471 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 08920471 core:Non-currentFinancialInstruments core:AfterOneYear 2024-03-31 08920471 core:FurnitureFittings 2024-03-31 08920471 core:LandBuildings core:ShortLeaseholdAssets 2024-03-31 08920471 core:MotorVehicles 2024-03-31 08920471 1 2024-03-31 08920471 1 2023-04-01 2024-03-31 08920471 1 2023-03-31 iso4217:GBP xbrli:pure

Registration number: 08920471

Mark Evans Planning Limited
Filleted Financial Statements
for the Year Ended 31 March 2025

Mark Evans Planning Limited

Contents

Statement of Financial Position | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 7

Mark Evans Planning Limited

(Registration number: 08920471)
Statement of Financial Position as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 16,432 | 19,805
Current assets |  |  |
Debtors | 5 | 43,190 | 23,135
Cash at bank and in hand |  | 33,377 | 70,768
|  | 76,567 | 93,903
Creditors: Amounts falling due within one year | 6 | (55,911) | (61,988)
Net current assets |  | 20,656 | 31,915
Total assets less current liabilities |  | 37,088 | 51,720
Creditors: Amounts falling due after more than one year | 6 | (3,929) | (13,360)
Provisions for liabilities |  | (4,108) | (4,951)
Net assets |  | 29,051 | 33,409
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Profit and loss account |  | 29,049 | 33,407
Shareholders' funds |  | 29,051 | 33,409

Mark Evans Planning Limited

(Registration number: 08920471)
Statement of Financial Position as at 31 March 2025 (continued)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Statement of Comprehensive Income.

Approved and authorised by the director on 10 November 2025

M R Evans Director

Mark Evans Planning Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, registered in England and Wales. The address of the registered office is Mark Evans Planning Limited, Cedar House Membland, Newton Ferrers, Plymouth, Devon, PL9 1HP.

Principal activity

The principal activity of the company is that of professional planning services.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

The financial statements have been prepared on the historical cost basis.

The financial statements are prepared in sterling which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Mark Evans Planning Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

2 | Accounting policies (continued)

Taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Short leasehold property | 25% reducing balance
Fittings fixtures and equipment | 25% reducing balance
Motor vehicles | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. In the statement of financial position, bank overdrafts are shown within borrowing or current liabilities

Mark Evans Planning Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

2 | Accounting policies (continued)

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Operating leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution plans

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2024 - 3).

Mark Evans Planning Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

4 | Tangible assets

| Short leasehold property £ | Fixtures, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 April 2024 | 18,642 | 19,684 | 28,490 | 66,816
Additions | - | 2,132 | - | 2,132
Disposals | - | (350) | - | (350)
At 31 March 2025 | 18,642 | 21,466 | 28,490 | 68,598
Depreciation
At 1 April 2024 | 10,111 | 14,569 | 22,331 | 47,011
Charge for the year | 2,133 | 1,807 | 1,540 | 5,480
Eliminated on disposal | - | (325) | - | (325)
At 31 March 2025 | 12,244 | 16,051 | 23,871 | 52,166
Carrying amount
At 31 March 2025 | 6,398 | 5,415 | 4,619 | 16,432
At 31 March 2024 | 8,531 | 5,115 | 6,159 | 19,805

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 42,491 | 21,549
Other debtors | 699 | 1,586
| 43,190 | 23,135

Mark Evans Planning Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Loans and borrowings | 9,430 | 9,430
Trade creditors | 21 | -
Taxation and social security | 36,890 | 33,835
Accruals and deferred income | 1,410 | 1,223
Other creditors | 8,160 | 17,500
| 55,911 | 61,988

Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
Loans and borrowings | 3,929 | 13,360

7 | Reserves

Profit and loss account:
This reserve records retained earnings and accumulated losses.

8 | Related party transactions

Transactions with the director

During the year the directors entered into the following advances and credits with the company:

2025 | At 1 April 2024 £ | Advances /(credits) to the director £ | Repayments by director £ | At 31 March 2025 £
Director | (17,362) | 11,463 | (2,000) | (7,899)

2024 | At 1 April 2023 £ | Advances /(credits) to the director £ | Repayments by director £ | At 31 March 2024 £
Director | 27,317 | 57,321 | (102,000) | (17,362)

Directors' loans are repayable on demand and subject to interest on overdrawn balances at the official rate.