Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 10506269 Mr David Grant iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10506269 2024-12-31 10506269 2025-12-31 10506269 2025-01-01 2025-12-31 10506269 frs-core:CurrentFinancialInstruments 2025-12-31 10506269 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 10506269 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 10506269 frs-core:ShareCapital 2025-12-31 10506269 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10506269 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10506269 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10506269 frs-bus:SmallEntities 2025-01-01 2025-12-31 10506269 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10506269 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10506269 frs-bus:Director1 2025-01-01 2025-12-31 10506269 frs-countries:EnglandWales 2025-01-01 2025-12-31 10506269 2023-12-31 10506269 2024-12-31 10506269 2024-01-01 2024-12-31 10506269 frs-core:CurrentFinancialInstruments 2024-12-31 10506269 frs-core:ShareCapital 2024-12-31 10506269 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 10506269
Plan C Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Hiller Associates
F.M.A.A.T, A.T.T
7 Kingshill Avenue
St Albans
AL4 9QE
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10506269
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 204,314 204,314
204,314 204,314
CURRENT ASSETS
Debtors 5 662 808
Cash at bank and in hand 6,759 7,222
7,421 8,030
Creditors: Amounts Falling Due Within One Year 6 (178,196 ) (186,259 )
NET CURRENT ASSETS (LIABILITIES) (170,775 ) (178,229 )
TOTAL ASSETS LESS CURRENT LIABILITIES 33,539 26,085
NET ASSETS 33,539 26,085
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 33,538 26,084
SHAREHOLDERS' FUNDS 33,539 26,085
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 David Grant
Director
05/01/2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Plan C Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10506269 . The registered office is 7 Kingshill Avenue, St. Albans, Hertfordshire, AL4 9QE.
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. 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 rendering of services. Turnover is reduced for estimated rebates and other similar allowances.
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.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Land & Property
Leasehold
£
Cost
As at 1 January 2025 204,314
As at 31 December 2025 204,314
Net Book Value
As at 31 December 2025 204,314
As at 1 January 2025 204,314
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 662 808
Page 2
Page 3
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other loans 147,685 147,685
Other taxes and social security 2,010 1,610
Accruals and deferred income 634 1,815
Director's loan account 27,867 35,149
178,196 186,259
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 3