REGISTERED NUMBER: 01949791 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Planstep Limited

T/A

Global Engineering Rochdale

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Taylor

A Taylor

SECRETARY:

Mrs N Taylor

REGISTERED OFFICE:

Corner House

28 Huddersfield Road

Newhey

Rochdale

Lancashire

OL16 3QF

REGISTERED NUMBER:

01949791 (England and Wales)

ACCOUNTANTS:

Brian Gumbley Accountancy Services Ltd

Corner House

28 Huddersfield Road

Newhey

Rochdale

Lancashire

OL16 3QF

FIXED ASSETS

Tangible assets

4

325,405

361,561

CURRENT ASSETS

Stocks

20,228

19,055

Debtors

5

79,679

101,968

Cash at bank and in hand

233,698

224,265

333,605

345,288

CREDITORS

Amounts falling due within one year

6

133,146

148,256

NET CURRENT ASSETS

200,459

197,032

TOTAL ASSETS LESS CURRENT LIABILITIES

525,864

558,593

CREDITORS

Amounts falling due after more than one year

7

(28,559

)

(74,245

)

PROVISIONS FOR LIABILITIES

(61,348

)

(68,113

)

NET ASSETS

435,957

416,235

CAPITAL AND RESERVES

Called up share capital

160

160

Retained earnings

435,797

416,075

435,957

416,235

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

C Taylor - Director

1.	STATUTORY INFORMATION

Planstep Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

10% on reducing balance

Motor vehicles

-

20% on cost

Computer equipment

-

10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2024

and 31 October 2025

1,086,477

14,300

6,820

1,107,597

DEPRECIATION

At 1 November 2024

725,067

14,299

6,670

746,036

Charge for year

36,141

-

15

36,156

At 31 October 2025

761,208

14,299

6,685

782,192

NET BOOK VALUE

At 31 October 2025

325,269

1

135

325,405

At 31 October 2024

361,410

1

150

361,561

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

79,679

98,358

Other debtors

-

3,610

79,679

101,968

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

45,687

49,182

Trade creditors

39,869

54,087

Tax

5,538

301

Social security and other taxes

6,452

4,241

VAT

19,381

19,034

Other creditors

8,639

7,278

Directors' current accounts

7,580

14,133

133,146

148,256

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

28,559

74,245