Company registration number 08607275 (England and Wales)
PLAN CONSTRUCTION SOLUTIONS LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
PLAN CONSTRUCTION SOLUTIONS LTD
COMPANY INFORMATION
Director
Mr Philip Read
Company number
08607275
Registered office
82a James Carter Road
Mildenhall
Bury St. Edmunds
Suffolk
United Kingdom
IP28 7DE
Accountants
Xeinadin South East Limited
2 Beacon End Courtyard
London Road
Stanway
Colchester
Essex
CO3 0NU
PLAN CONSTRUCTION SOLUTIONS LTD
CONTENTS
Page
Director's report
1
Accountants' report
2
Profit and loss account
3
Balance sheet
4
Notes to the financial statements
5 - 7
PLAN CONSTRUCTION SOLUTIONS LTD
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 JULY 2025
- 1 -

The director presents his annual report and financial statements for the year ended 31 July 2025.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

Mr Philip Read
Director's responsibilities statement

The director is responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the director is required to:

· select suitable accounting policies and then apply them consistently;

· make judgements and accounting estimates that are reasonable and prudent; and

· prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr Philip Read
Director
19 January 2026
PLAN CONSTRUCTION SOLUTIONS LTD
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF PLAN CONSTRUCTION SOLUTIONS LTD FOR THE YEAR ENDED 31 JULY 2025
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Plan Construction Solutions Ltd for the year ended 31 July 2025 which comprise the profit and loss account, the balance sheet 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 b oard of d irectors of Plan Construction Solutions 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 Plan Construction Solutions Ltd and state those matters that we have agreed to state to the b oard of d irectors of Plan Construction Solutions Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Plan Construction Solutions Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Plan Construction Solutions 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 Plan Construction Solutions Ltd. You consider that Plan Construction Solutions Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Plan Construction Solutions 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 f inancial statements.

Xeinadin South East Limited
2 Beacon End Courtyard
London Road
Stanway
Colchester
Essex
CO3 0NU
19 January 2026
PLAN CONSTRUCTION SOLUTIONS LTD
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
2025
2024
£
£
Turnover
2,088,966
2,356,638
Cost of sales
(1,684,901)
(1,761,904)
Gross profit
404,065
594,734
Administrative expenses
(317,433)
(295,827)
Operating profit
86,632
298,907
Interest receivable and similar income
255
205
Interest payable and similar expenses
-
0
(276)
Profit before taxation
86,887
298,836
Tax on profit
(20,424)
(80,740)
Profit for the financial year
66,463
218,096

The profit and loss account has been prepared on the basis that all operations are continuing operations.

PLAN CONSTRUCTION SOLUTIONS LTD
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 4 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
222,748
256,693
Current assets
Stocks
96,427
75,000
Debtors
4
206,781
216,495
Cash at bank and in hand
47,550
153,354
350,758
444,849
Creditors: amounts falling due within one year
5
(134,194)
(290,781)
Net current assets
216,564
154,068
Total assets less current liabilities
439,312
410,761
Provisions for liabilities
(45,000)
(50,662)
Net assets
394,312
360,099
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
394,212
359,999
Total equity
394,312
360,099

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The financial statements were approved and signed by the director and authorised for issue on 19 January 2026
Mr Philip Read
Director
Company registration number 08607275 (England and Wales)
PLAN CONSTRUCTION SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 5 -
1
Accounting policies
Company information

Plan Construction Solutions Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 82a James Carter Road, Mildenhall, Bury St. Edmunds, Suffolk, United Kingdom, IP28 7DE.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Improvement to property
10% on cost
Plant and machinery
15% on cost
Fixtures and fittings
15% on cost
Computer equipment
33% on cost
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

PLAN CONSTRUCTION SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 6 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end 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.

1.6
Leases
As lessee

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

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
PLAN CONSTRUCTION SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 7 -
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 August 2024
10,026
342,981
353,007
Additions
-
0
16,001
16,001
Disposals
-
0
(5,625)
(5,625)
At 31 July 2025
10,026
353,357
363,383
Depreciation and impairment
At 1 August 2024
666
95,648
96,314
Depreciation charged in the year
1,003
45,113
46,116
Eliminated in respect of disposals
-
0
(1,795)
(1,795)
At 31 July 2025
1,669
138,966
140,635
Carrying amount
At 31 July 2025
8,357
214,391
222,748
At 31 July 2024
9,360
247,333
256,693
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
121,072
70,500
Other debtors
85,709
145,995
206,781
216,495
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
90,648
211,092
Taxation and social security
37,740
47,054
Other creditors
5,806
32,635
134,194
290,781
6
Related party transactions

At the end of the year the company owed the sum of £1,956 to P Read, the director (202 4 £28,735).This was by way of an interest free loan which is payable on demand.

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