Company registration number 10993404 (England and Wales)
PLAN RB LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
PLAN RB LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
PLAN RB LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,033
1,722
Current assets
Debtors
4
8,000
16,799
Cash at bank and in hand
660
50,517
8,660
67,316
Creditors: amounts falling due within one year
5
(3,868)
(3,644)
Net current assets
4,792
63,672
Net assets
5,825
65,394
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
5,725
65,294
Total equity
5,825
65,394

The notes on pages 2 to 4 form part of these financial statements.

For the financial year ended 31 October 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 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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 February 2026 and are signed on its behalf by:
Mr R Bannister
Director
Company registration number 10993404 (England and Wales)
PLAN RB LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -
1
Accounting policies
Company information

Plan RB Limited is a private company limited by shares incorporated in England and Wales. The registered office is Ground Floor, Building C, Concentric, Warrington Road, Warrington, WA3 6WX.

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 £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

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.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

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:

Fixtures and fittings
25% Straight Line

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.

PLAN RB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 3 -
1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

PLAN RB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 4 -
2
Employees

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

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Fixtures and fittings
£
Cost
At 1 November 2024 and 31 October 2025
7,777
Depreciation and impairment
At 1 November 2024
6,055
Depreciation charged in the year
689
At 31 October 2025
6,744
Carrying amount
At 31 October 2025
1,033
At 31 October 2024
1,722
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
8,000
8,099
Prepayments and accrued income
-
0
8,700
8,000
16,799
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,439
42
Taxation and social security
-
0
69
Other creditors
2,429
3,533
3,868
3,644
2025-10-31 2024-11-01 false false false 13 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr Richard Bannister Mrs Sarah Bannister 10993404 2024-11-01 2025-10-31 10993404 2025-10-31 10993404 2024-10-31 10993404 core:FurnitureFittings 2025-10-31 10993404 core:FurnitureFittings 2024-10-31 10993404 core:WithinOneYear 2025-10-31 10993404 core:WithinOneYear 2024-10-31 10993404 core:CurrentFinancialInstruments 2025-10-31 10993404 core:CurrentFinancialInstruments 2024-10-31 10993404 core:ShareCapital 2025-10-31 10993404 core:ShareCapital 2024-10-31 10993404 core:RetainedEarningsAccumulatedLosses 2025-10-31 10993404 core:RetainedEarningsAccumulatedLosses 2024-10-31 10993404 bus:Director1 2024-11-01 2025-10-31 10993404 core:FurnitureFittings 2024-11-01 2025-10-31 10993404 2023-11-01 2024-10-31 10993404 core:FurnitureFittings 2024-10-31 10993404 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 10993404 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 10993404 bus:FRS102 2024-11-01 2025-10-31 10993404 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 10993404 bus:Director2 2024-11-01 2025-10-31 10993404 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP