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Company Registration No. 04546337 (England and Wales)
Thame Planning Consultancy Limited Unaudited accounts for the year ended 30 September 2025
Thame Planning Consultancy Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Thame Planning Consultancy Limited Company Information for the year ended 30 September 2025
Director
Mr M.A. Spragg
Secretary
Mrs T. Van Der Velde
Company Number
04546337 (England and Wales)
Registered Office
Wooden Shoes Oxford Road Eynsham Oxon OX29 4DA England
Accountants
Stephen Beard Accountancy Services 10 Cheshire Road Thame Oxon OX9 3LQ
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Thame Planning Consultancy Limited Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
9,045
11,247
Current assets
Debtors
5
325
1,072
Cash at bank and in hand
2,059
33,685
2,384
34,757
Creditors: amounts falling due within one year
6
(2,235)
(21,508)
Net current assets
149
13,249
Total assets less current liabilities
9,194
24,496
Provisions for liabilities
Deferred tax
7
(214)
(256)
Net assets
8,980
24,240
Capital and reserves
Called up share capital
100
100
Profit and loss account
8,880
24,140
Shareholders' funds
8,980
24,240
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 February 2026 and were signed on its behalf by
Mr M.A. Spragg Director Company Registration No. 04546337
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Thame Planning Consultancy Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Thame Planning Consultancy Limited is a private company, limited by shares, registered in England and Wales, registration number 04546337. The registered office is Wooden Shoes, Oxford Road, Eynsham, Oxon, OX29 4DA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% Straight line basis
Motor vehicles
25% Reducing balance
Fixtures & fittings
25% Reducing balance
Computer equipment
25% Reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Thame Planning Consultancy Limited Notes to the Accounts for the year ended 30 September 2025
4
Tangible fixed assets
Land & buildings
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 October 2024
19,801
1,960
3,710
25,471
Additions
-
-
499
499
Disposals
-
(750)
(1,041)
(1,791)
At 30 September 2025
19,801
1,210
3,168
24,179
Depreciation
At 1 October 2024
9,900
1,446
2,878
14,224
Charge for the year
1,980
129
332
2,441
On disposals
-
(572)
(959)
(1,531)
At 30 September 2025
11,880
1,003
2,251
15,134
Net book value
At 30 September 2025
7,921
207
917
9,045
At 30 September 2024
9,901
514
832
11,247
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
240
-
Accrued income and prepayments
54
50
Other debtors
31
1,022
325
1,072
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
131
245
Taxes and social security
491
4,825
Other creditors
-
1,516
Loans from directors
663
-
Accruals
950
14,922
2,235
21,508
7
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
214
256
2025
2024
£
£
Provision at start of year
256
341
Credited to the profit and loss account
(42)
(85)
Provision at end of year
214
256
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Thame Planning Consultancy Limited Notes to the Accounts for the year ended 30 September 2025
8
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Mr M.A. Spragg
Director's loan account
1,008
-
1,008
-
1,008
-
1,008
-
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 7 -