4 4 Planlab.ai Limited 15419007 false 2025-02-01 2026-01-31 2026-01-31 The principal activity of the company is Business and Domestic software development Digita Accounts Production Advanced 6.30.9574.0 true 15419007 2025-02-01 2026-01-31 15419007 2026-01-31 15419007 core:CurrentFinancialInstruments 2026-01-31 15419007 core:CurrentFinancialInstruments core:WithinOneYear 2026-01-31 15419007 core:OtherResidualIntangibleAssets 2026-01-31 15419007 core:PatentsTrademarksLicencesConcessionsSimilar 2026-01-31 15419007 core:OfficeEquipment 2026-01-31 15419007 bus:SmallEntities 2025-02-01 2026-01-31 15419007 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 15419007 bus:FilletedAccounts 2025-02-01 2026-01-31 15419007 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 15419007 bus:RegisteredOffice 2025-02-01 2026-01-31 15419007 bus:Director1 2025-02-01 2026-01-31 15419007 bus:Director3 2025-02-01 2026-01-31 15419007 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 15419007 bus:Agent1 2025-02-01 2026-01-31 15419007 core:ComputerSoftware 2025-02-01 2026-01-31 15419007 core:OtherResidualIntangibleAssets 2025-02-01 2026-01-31 15419007 core:PatentsTrademarksLicencesConcessionsSimilar 2025-02-01 2026-01-31 15419007 core:OfficeEquipment 2025-02-01 2026-01-31 15419007 countries:EnglandWales 2025-02-01 2026-01-31 15419007 2025-01-31 15419007 core:OtherResidualIntangibleAssets 2025-01-31 15419007 core:PatentsTrademarksLicencesConcessionsSimilar 2025-01-31 15419007 core:OfficeEquipment 2025-01-31 15419007 2024-01-17 2025-01-31 15419007 2025-01-31 15419007 core:CurrentFinancialInstruments 2025-01-31 15419007 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 15419007 core:OtherResidualIntangibleAssets 2025-01-31 15419007 core:PatentsTrademarksLicencesConcessionsSimilar 2025-01-31 15419007 core:OfficeEquipment 2025-01-31 xbrli:pure iso4217:GBP

Registration number: 15419007

Planlab.ai Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 January 2026

Planlab.ai Limited

Contents

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

Planlab.ai Limited

Company Information

Directors | Mr F P Hodson Mr M Snijders

Registered office | Shoreditch Exchange Senna Building Gorsuch Pl London E2 8JF

Accountants | Rotherham Taylor Limited 21 Navigation Business Village Navigation Way Ashton-on-Ribble Preston PR2 2YP

Planlab.ai Limited

(Registration number: 15419007)
Balance Sheet as at 31 January 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Intangible assets | 4 | 544,742 | 209,541
Tangible assets | 5 | 3,647 | 5,879
|  | 548,389 | 215,420
Current assets |  |  |
Debtors | 6 | 233,072 | 107,695
Cash at bank and in hand |  | 226,610 | 772,516
|  | 459,682 | 880,211
Creditors: Amounts falling due within one year | 7 | (11,457) | (6,957)
Net current assets |  | 448,225 | 873,254
Net assets |  | 996,614 | 1,088,674
Capital and reserves |  |  |
Called up share capital |  | 34 | 41
Share premium reserve |  | 1,009,319 | 1,187,318
Retained earnings |  | (12,739) | (98,685)
Shareholders' funds |  | 996,614 | 1,088,674

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 April 2026 and signed on its behalf by:

......................................... Mr F P Hodson Director | ......................................... Mr M Snijders Director |

Planlab.ai Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1 | General information

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

The address of its registered office is:
Shoreditch Exchange
Senna Building
Gorsuch Pl
London
E2 8JF
United Kingdom

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.
Grants are recognised in income on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Planlab.ai Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Tax

The tax expense for the period comprises current and deferred 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.

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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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
Office equipment | 33% straight line

Intangible assets

Intangible assets are stated at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Website | 20% straight line
Software development costs | 20% 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.

Planlab.ai Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

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.

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

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.

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.

Planlab.ai Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss. Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an 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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2025 - 4).

4 | Intangible assets

| Website £ | Software development £ | Total £
Cost or valuation
At 1 February 2025 | 6,240 | 203,301 | 209,541
Additions | 11,050 | 349,671 | 360,721
At 31 January 2026 | 17,290 | 552,972 | 570,262
Amortisation
Amortisation charge | 3,458 | 22,062 | 25,520
At 31 January 2026 | 3,458 | 22,062 | 25,520
Carrying amount
At 31 January 2026 | 13,832 | 530,910 | 544,742
At 31 January 2025 | 6,240 | 203,301 | 209,541

Planlab.ai Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

5 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 February 2025 | 8,775 | 8,775
Additions | 990 | 990
At 31 January 2026 | 9,765 | 9,765
Depreciation
At 1 February 2025 | 2,896 | 2,896
Charge for the year | 3,222 | 3,222
At 31 January 2026 | 6,118 | 6,118
Carrying amount
At 31 January 2026 | 3,647 | 3,647
At 31 January 2025 | 5,879 | 5,879

6 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | 35,166 | -
Prepayments | 5,949 | 6,984
Other debtors | 191,957 | 100,711
| 233,072 | 107,695

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings | 8 | 1,272 | 972
Trade creditors |  | 203 | 616
Accruals and deferred income |  | 7,675 | 4,195
Other creditors |  | 2,307 | 1,174
|  | 11,457 | 6,957

Planlab.ai Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

8 | Loans and borrowings

Current loans and borrowings

| 2026 £ | 2025 £
Directors' Loan accounts | 1,272 | 972

The Directors' Loan accounts are non-interest bearing and have no formal repayment terms.

9 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £45,333 (2025 - £10,675).