REGISTERED NUMBER: 08084588 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

THE PENSION PLANNER LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

131,925

59,754

CURRENT ASSETS

Debtors

5

34,137

19,500

Cash at bank

527,850

612,905

561,987

632,405

CREDITORS

Amounts falling due within one year

6

113,950

177,816

NET CURRENT ASSETS

448,037

454,589

TOTAL ASSETS LESS CURRENT LIABILITIES

579,962

514,343

CREDITORS

Amounts falling due after more than one year

7

(72,406

)

(67,896

)

PROVISIONS FOR LIABILITIES

8

(32,981

)

(11,353

)

NET ASSETS

474,575

435,094

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

474,475

434,994

SHAREHOLDERS' FUNDS

474,575

435,094

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 1 May 2026 and were signed on its behalf by:

A Hursthouse - Director

N A Pratt - Director

1.	STATUTORY INFORMATION

The Pension Planner Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08084588

Registered office:

Courtwood House

Silver Street Head

Sheffield

South Yorkshire

S1 2DD

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.

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 has been fully amortised in the current year.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 10 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

100,238

Additions

88,500

At 31 March 2026

188,738

DEPRECIATION

At 1 April 2025

40,484

Charge for year

16,329

At 31 March 2026

56,813

NET BOOK VALUE

At 31 March 2026

131,925

At 31 March 2025

59,754

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2025

96,274

Additions

88,500

At 31 March 2026

184,774

DEPRECIATION

At 1 April 2025

36,915

Charge for year

15,934

At 31 March 2026

52,849

NET BOOK VALUE

At 31 March 2026

131,925

At 31 March 2025

59,359

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

34,137

19,500

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

13,988

99,475

Hire purchase contracts

64,502

10,316

Trade creditors

1

6,221

Taxation and social security

24,924

59,081

Other creditors

10,535

2,723

113,950

177,816

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

13,988

Hire purchase contracts

72,406

53,908

72,406

67,896

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

32,981

11,353

Deferred

tax

£

Balance at 1 April 2025

11,353

Provided during year

21,628

Balance at 31 March 2026

32,981

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary shares

1

100

100

10.	ULTIMATE CONTROLLING PARTY

The company was under the control of Mr A Hursthouse and Mr N Pratt throughout the current and previous period.