REGISTERED NUMBER: 08488657 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

PLANSOUTHAMERICA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

H L Hastings

REGISTERED OFFICE:

17 St Peters Place

Fleetwood

Lancashire

FY7 6EB

REGISTERED NUMBER:

08488657 (England and Wales)

ACCOUNTANTS:

Xeinadin

17 St Peters Place

Fleetwood

Lancashire

FY7 6EB

FIXED ASSETS

Intangible assets

4

2,000

-

Tangible assets

5

2,684

2,272

4,684

2,272

CURRENT ASSETS

Debtors

6

1,738,086

1,087,547

Cash at bank

137,355

114,592

1,875,441

1,202,139

CREDITORS

Amounts falling due within one year

7

(1,701,041

)

(984,197

)

NET CURRENT ASSETS

174,400

217,942

TOTAL ASSETS LESS CURRENT LIABILITIES

179,084

220,214

CREDITORS

Amounts falling due after more than one year

8

(22,485

)

(28,070

)

PROVISIONS FOR LIABILITIES

(510

)

(432

)

NET ASSETS

156,089

191,712

CAPITAL AND RESERVES

Called up share capital

30,100

30,100

Retained earnings

125,989

161,612

156,089

191,712

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 March 2026 and were signed by:

H L Hastings - Director

1.	STATUTORY INFORMATION

Plansouthamerica Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

The directors are satisfied at the time of approving the financial statements that the company has adequate resources to continue to operate for the foreseeable future and as such, continues to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Cryptocurrency are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet 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.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

Cryptocurrency

Totals

£

£

£

COST

At 1 October 2024

180,000

-

180,000

Additions

-

2,000

2,000

At 30 September 2025

180,000

2,000

182,000

AMORTISATION

At 1 October 2024

and 30 September 2025

180,000

-

180,000

NET BOOK VALUE

At 30 September 2025

-

2,000

2,000

At 30 September 2024

-

-

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

2,200

879

10,749

13,828

Additions

-

-

1,082

1,082

At 30 September 2025

2,200

879

11,831

14,910

DEPRECIATION

At 1 October 2024

1,844

527

9,185

11,556

Charge for year

71

70

529

670

At 30 September 2025

1,915

597

9,714

12,226

NET BOOK VALUE

At 30 September 2025

285

282

2,117

2,684

At 30 September 2024

356

352

1,564

2,272

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

799,264

1,079,081

Other debtors

246,204

-

VAT

-

8,466

Prepayments and accrued income

692,618

-

1,738,086

1,087,547

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,572

5,434

Trade creditors

582,878

724,931

Tax

5,600

12,205

VAT

69,540

-

Other creditors

73,465

72

Directors' current accounts

607

12,985

Accruals and deferred income

963,379

228,570

1,701,041

984,197

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

22,485

28,070

Bank loans outstanding at the year end amounted to £28,067 (2024 - £33,504) and include instalments due after more than five years of £nil (2024 - £4,924).

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

£

H L Hastings

Balance outstanding at start of year

-

-

Amounts advanced

241,261

112,805

Amounts repaid

(241,261

)

(112,805

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

The loan to the director was unsecured and repayable on demand. Interest is payable at the HMRC rate applicable to beneficial loan arrangements.