Planlogic Software Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 09461711

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		12,441		14,869

			12,441		14,869
CURRENT ASSETS
Debtors	5	2,587,873		4,361,521
Investments	6	-		1,727,127
Cash at bank and in hand		6,171,419		1,080,213

		8,759,292		7,168,861
Creditors: Amounts Falling Due Within One Year	7	(2,583,631 )		(2,213,342 )

NET CURRENT ASSETS (LIABILITIES)			6,175,661		4,955,519

TOTAL ASSETS LESS CURRENT LIABILITIES			6,188,102		4,970,388

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,110 )		(3,717 )

NET ASSETS			6,184,992		4,966,671

Profit and Loss Account			6,184,992		4,966,671

SHAREHOLDERS' FUNDS			6,184,992		4,966,671

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Planlogic Software Limited

Balance Sheet (continued)

As At 31 March 2025

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Daniel Matthew Poynting

Director

24/12/2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Planlogic Software Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09461711 . The registered office is 20 Wenlock Road, London, N1 7GU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis. The directors have reviewed the company’s forecasts and cash flow projections and consider that the company has adequate resources to continue in operational existence for at least twelve months from the date of approval of the financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

20% Straight Line

2.5. Financial Instruments

The company has only basic financial instruments. Basic financial assets and liabilities are initially recognised at transaction price and subsequently measured at amortised cost.

2.6. Foreign Currencies

Transactions in foreign currencies are recorded at the rate of exchange ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates ruling at the balance sheet date. Exchange differences are recognised in profit or loss.

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Planlogic Software Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. Taxation

Taxation represents the sum of current and deferred tax.

Current tax is based on taxable profit for the year and is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised on timing differences between the accounting and tax treatment of income and expenditure, to the extent that it is probable that future taxable profits will be available against which the differences can be utilised.

2.8. Dividends

Dividends receivable are recognised in the profit and loss account when the company’s right to receive payment is established.

2.9. Group Accounts Exemption

The company is a parent company and has taken advantage of the exemption under section 399 of the Companies Act 2006 from the requirement to prepare group financial statements.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 21 (2024: 19)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2024	52,511
Additions	3,108

As at 31 March 2025	55,619

Depreciation
As at 1 April 2024	37,642
Provided during the period	5,536

As at 31 March 2025	43,178

Net Book Value
As at 31 March 2025	12,441

As at 1 April 2024	14,869

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Planlogic Software Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,088,873	1,420,621
Prepayments and accrued income	524,912	1,959,925
Other debtors (1)	6,870	6,870
VAT	42,130	-
Directors' loan accounts	225,088	274,105
Amounts owed by associates	700,000	700,000

	2,587,873	4,361,521

6. Current Asset Investments

	2025	2024
	£	£
Short term deposits	-	1,727,127

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	451,279	177,777
Corporation tax	359,458	607,199
Other taxes and social security	39,057	36,255
Other creditors	26,385	159,464
Accruals and deferred income	1,691,692	1,119,887
Directors' loan accounts	15,760	112,760

	2,583,631	2,213,342

8. Share Capital

	2025		2024
	£		£

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Planlogic Software Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mrs Sadie Nikita Carey Poynting	270,000	-	270,000	-	-
Mr Daniel Matthew Poynting	4,105	290,983	70,000	-	225,088

Interest has been charged on the outstanding balance at the HMRC official rate and has been accrued in the accounts up to the year-end date. The director has confirmed that the outstanding loan balance will be repaid within nine months of the year-end. Accordingly, no charge under CTA 2010 s455 is expected to arise.

10. Related Party Transactions

The company holds 100% of the issued share capital of the following subsidiary;

Name of Subsidiary - Planlogic Software Pte. Ltd.
Country of Incorporation - Singapore
Registered Office - 10 Anson Road #22-15, International Plaza, Singapore 079903
Ownership - 100%
Nature of Business -Information Technology Consultancy

Dividends of £532,153 were received from this subsidiary during the year. The dividends are exempt from corporation tax under the relevant UK distribution exemption rules. All transactions with the related party were conducted on an arm’s length basis and there were no outstanding balances at the year-end.

11. Ultimate Controlling Party

The company is ultimately controlled by shareholder equally who owns and controls the majority of the voting rights of the company.

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