Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 false financial advisers 2024-10-01 false 22 18 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06453011 2024-10-01 2025-09-30 06453011 2023-10-01 2024-09-30 06453011 2025-09-30 06453011 2024-09-30 06453011 2023-10-01 06453011 c:CompanySecretary1 2024-10-01 2025-09-30 06453011 c:Director1 2024-10-01 2025-09-30 06453011 c:Director2 2024-10-01 2025-09-30 06453011 c:RegisteredOffice 2024-10-01 2025-09-30 06453011 d:OfficeEquipment 2024-10-01 2025-09-30 06453011 d:OfficeEquipment 2025-09-30 06453011 d:OfficeEquipment 2024-09-30 06453011 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 06453011 d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 06453011 d:CurrentFinancialInstruments 2025-09-30 06453011 d:CurrentFinancialInstruments 2024-09-30 06453011 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 06453011 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 06453011 d:ShareCapital 2024-10-01 2025-09-30 06453011 d:ShareCapital 2025-09-30 06453011 d:ShareCapital 2023-10-01 2024-09-30 06453011 d:ShareCapital 2024-09-30 06453011 d:ShareCapital 2023-10-01 06453011 d:SharePremium 2024-10-01 2025-09-30 06453011 d:SharePremium 2025-09-30 06453011 d:SharePremium 2023-10-01 2024-09-30 06453011 d:SharePremium 2024-09-30 06453011 d:SharePremium 2023-10-01 06453011 d:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 06453011 d:RetainedEarningsAccumulatedLosses 2025-09-30 06453011 d:RetainedEarningsAccumulatedLosses 2023-10-01 2024-09-30 06453011 d:RetainedEarningsAccumulatedLosses 2024-09-30 06453011 d:RetainedEarningsAccumulatedLosses 2023-10-01 06453011 c:OrdinaryShareClass2 2024-10-01 2025-09-30 06453011 c:OrdinaryShareClass2 2025-09-30 06453011 c:OrdinaryShareClass2 2024-09-30 06453011 c:OrdinaryShareClass3 2024-10-01 2025-09-30 06453011 c:OrdinaryShareClass3 2025-09-30 06453011 c:OrdinaryShareClass3 2024-09-30 06453011 c:OrdinaryShareClass4 2024-10-01 2025-09-30 06453011 c:OrdinaryShareClass4 2025-09-30 06453011 c:OrdinaryShareClass4 2024-09-30 06453011 c:OrdinaryShareClass5 2024-10-01 2025-09-30 06453011 c:OrdinaryShareClass5 2025-09-30 06453011 c:OrdinaryShareClass5 2024-09-30 06453011 c:FRS102 2024-10-01 2025-09-30 06453011 c:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 06453011 c:FullAccounts 2024-10-01 2025-09-30 06453011 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 06453011 2 2024-10-01 2025-09-30 06453011 d:AcceleratedTaxDepreciationDeferredTax 2025-09-30 06453011 d:AcceleratedTaxDepreciationDeferredTax 2024-09-30 06453011 e:PoundSterling 2024-10-01 2025-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 06453011 JUST FINANCIAL PLANNING LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
JUST FINANCIAL PLANNING LTD COMPANY INFORMATION
Directors | Mrs H J Heald
| Mr R A Durrant
Company secretary | Mrs H J Heald
Registered number | 06453011
Registered office | Point House
| 5 High Street
| Coltishall
| Norfolk
| NR12 7AA
Accountants | MA Partners LLP
| Chartered Accountants
| 12 Church Street
| Cromer
| Norfolk
| NR27 9ER
JUST FINANCIAL PLANNING LTD CONTENTS
| Page
Accountants' Report | 1
Balance Sheet | 2 - 3
Statement of Changes in Equity | 4 - 5
Notes to the Financial Statements | 6 - 12
JUST FINANCIAL PLANNING LTD CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF JUST FINANCIAL PLANNING LTD FOR THE YEAR ENDED 30 SEPTEMBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Just Financial Planning Ltd for the year ended 30 September 2025 which comprise the Balance Sheet, the Statement of Changes in Equity and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of Directors of Just Financial Planning Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Just Financial Planning Ltd and state those matters that we have agreed to state to the Board of Directors of Just Financial Planning Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Just Financial Planning Ltd and its Board of Directors, as a body, for our work or for this report. It is your duty to ensure that Just Financial Planning Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Just Financial Planning Ltd. You consider that Just Financial Planning Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Just Financial Planning Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. MA Partners LLP Chartered Accountants 12 Church Street Cromer Norfolk NR27 9ER 10 November 2025 Page 1
JUST FINANCIAL PLANNING LTD REGISTERED NUMBER: 06453011 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 30,689 |  | 33,143
|  |  | 30,689 |  | 33,143
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 90,185 |  | 115,747 |
Cash at bank and in hand |  | 454,286 |  | 363,565 |
|  | 544,471 |  | 479,312 |
Creditors: amounts falling due within one year | 6 | (224,882) |  | (182,085) |
Net current assets |  |  | 319,589 |  | 297,227
Total assets less current liabilities |  |  | 350,278 |  | 330,370
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (7,673) |  | (8,287) |
|  |  | (7,673) |  | (8,287)
Net assets |  |  | 342,605 |  | 322,083
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 2,100 |  | 2,080
Share premium account |  |  | 68,872 |  | 45,915
Profit and loss account |  |  | 271,633 |  | 274,088
|  |  | 342,605 |  | 322,083
Page 2
JUST FINANCIAL PLANNING LTD REGISTERED NUMBER: 06453011 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 November 2025.
................................................ Mrs H J Heald | ................................................ Mr R A Durrant
Director | Director
The notes on pages 6 to 12 form part of these financial statements. Page 3
JUST FINANCIAL PLANNING LTD STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Called up share capital | Share premium account | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 October 2024 | 2,080 | 45,915 | 274,088 | 322,083
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 408,295 | 408,295
Other comprehensive income for the year | - | - | - | -
Total comprehensive income for the year | - | - | 408,295 | 408,295
Dividends: Equity capital | - | - | (410,750) | (410,750)
Shares issued during the year | 20 | 22,957 | - | 22,977
Total transactions with owners | 20 | 22,957 | (410,750) | (387,773)
At 30 September 2025 | 2,100 | 68,872 | 271,633 | 342,605
| The notes on pages 6 to 12 form part of these financial statements.
Page 4
JUST FINANCIAL PLANNING LTD STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 SEPTEMBER 2024
| Called up share capital | Share premium account | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 October 2023 | 2,040 | - | 310,766 | 312,806
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 348,322 | 348,322
Other comprehensive income for the year | - | - | - | -
Total comprehensive income for the year | - | - | 348,322 | 348,322
Contributions by and distributions to owners |  |  |  |
Dividends: Equity capital | - | - | (385,000) | (385,000)
Shares issued during the year | 40 | 45,915 | - | 45,955
Total transactions with owners | 40 | 45,915 | (385,000) | (339,045)
At 30 September 2024 | 2,080 | 45,915 | 274,088 | 322,083
| The notes on pages 6 to 12 form part of these financial statements.
Page 5
JUST FINANCIAL PLANNING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
The Company is a United Kingdom company limited by shares. It is both incorporated and domiciled in England and Wales. The address of its registered office is Point House, 5 High Street, Coltishall, Norfolk, NR12 7AA. The company's principal activity is that of finanical advisers. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. Page 6
JUST FINANCIAL PLANNING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 7
JUST FINANCIAL PLANNING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 25% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.11 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Page 8
JUST FINANCIAL PLANNING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.12 | Financial instruments
Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
| 2.13 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 22 (2024 - 18).
Page 9
JUST FINANCIAL PLANNING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Tangible fixed assets
|  | Office equipment | Total
|  | £ | £
| Cost or valuation |  |
| At 1 October 2024 | 85,645 | 85,645
| Additions | 10,827 | 10,827
| Disposals | (12,736) | (12,736)
| At 30 September 2025 | 83,736 | 83,736
| Depreciation |  |
| At 1 October 2024 | 52,502 | 52,502
| Charge for the year on owned assets | 10,264 | 10,264
| Disposals | (9,719) | (9,719)
| At 30 September 2025 | 53,047 | 53,047
| Net book value |  |
| At 30 September 2025 | 30,689 | 30,689
| At 30 September 2024 | 33,143 | 33,143
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 59,150 | 78,215
| Other debtors | - | 11,001
| Prepayments and accrued income | 31,035 | 26,531
|  | 90,185 | 115,747
Page 10
JUST FINANCIAL PLANNING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 53,769 | 52,638
| Corporation tax | 139,324 | 116,902
| Other taxation and social security | 23,383 | 8,288
| Other creditors | 6,222 | 2,537
| Accruals and deferred income | 2,184 | 1,720
|  | 224,882 | 182,085
7. | Loans
| Analysis of the maturity of loans is given below:
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (8,287)
| Utilised in year | 614
| At end of year | (7,673)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (7,673) | (8,287)
|  | (7,673) | (8,287)
Page 11
JUST FINANCIAL PLANNING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 500 (2024 - 500) Ordinary A shares of £1.00 each | 500 | 500
|  | 500 (2024 - 500) Ordinary B shares of £1.00 each | 500 | 500
|  | 500 (2024 - 500) Ordinary C shares of £1.00 each | 500 | 500
|  | 500 (2024 - 500) Ordinary D shares of £1.00 each | 500 | 500
|  | 20 (2024 - 20) Ordinary E shares of £1.00 each | 20 | 20
|  | 20 (2024 - 20) Ordinary F shares of £1.00 each | 20 | 20
|  | 60 (2024 - 40) Ordinary G shares of £1.00 each | 60 | 40
|  |  | 2,100 | 2,080
During the year, a further 20 Ordinary shares were allotted and classed as Ordinary G shares and were purchased at a cost of £1,149 per share.
10. | Related party transactions
| At the year end, the Company owed its directors £1,537 (2024 - £2,537) in respect of an interest free directors loan account. The loan is unsecured and is repayable on demand, and is shown within other creditors in note 6 to the financial statements.
Page 12