Registration number: 07629226

UKI Financial Planning Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

UKI Financial Planning Limited

Company Information

Director

Mr Mark O'Brien

Company secretary

Miss A Adams

Registered office

3 Stadium Court Plantation Road Bromborough Wirral CH62 3QG

Accountants

G W Kelly & Company Chartered Certified Accountants3 Stadium Court Plantation Road Bromborough Merseyside CH62 3QG

UKI Financial Planning Limited

(Registration number: 07629226)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	13,994	12,756
Current assets
Debtors		11,416	2,666
Cash at bank and in hand		2,980	8,585
		14,396	11,251
Creditors: Amounts falling due within one year	5	(17,459)	(15,546)
Net current liabilities		(3,063)	(4,295)
Total assets less current liabilities		10,931	8,461
Creditors: Amounts falling due after more than one year	5	(4,150)	(5,800)
Net assets		6,781	2,661
Capital and reserves
Called up share capital	6	1	1
Retained earnings		6,780	2,660
Shareholders' funds		6,781	2,661

For the financial year ending 30 April 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 Profit and Loss Account.

Approved and authorised by the director on 27 October 2025
 

......................................... Mr Mark O'Brien Director

UKI Financial Planning Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
3 Stadium Court
Plantation Road
Bromborough
Wirral
CH62 3QG

The principal place of business is:
3a Chester Street
Mold
Flintshire
CH7 1EG

These financial statements were authorised for issue by the director on 27 October 2025.

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

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

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 sales/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.

Tax

The tax expense for the period comprises current 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.

UKI Financial Planning Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

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.

Tangible assets

Tangible assets are stated in the balance sheet 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
Fixtures & Fittings	10% per annum straight line
Office Equipment	33% per annum straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, 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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

UKI Financial Planning Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

UKI Financial Planning Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 May 2024	4,218	24,046	28,264
Additions	-	1,238	1,238
At 30 April 2025	4,218	25,284	29,502
Depreciation
At 1 May 2024	-	15,508	15,508
At 30 April 2025	-	15,508	15,508
Carrying amount
At 30 April 2025	4,218	9,776	13,994
At 30 April 2024	4,218	8,538	12,756

Included within the net book value of land and buildings above is £4,218 (2024 - £4,218) in respect of short leasehold land and buildings.
 

UKI Financial Planning Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	5,000	5,000
Taxation and social security		10,678	5,631
Accruals and deferred income		1,680	4,787
Other creditors		101	128
		17,459	15,546

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	4,150	5,800

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	4,150	5,800

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	5,000	5,000

UKI Financial Planning Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

8	Related party transactions

Transactions with the director

2025	At 1 May 2024 £	Advances to director £	Repayments by director £	At 30 April 2025 £
Loan	7,500	16,250	(7,500)	16,250

2024	At 1 May 2023 £	Advances to director £	At 30 April 2024 £
Loan	-	7,500	7,500

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	9,000	9,000