Plan B Design and Photography Limited

	Page
Accountants' Report	1
Statement of Financial Position	2—3
Notes to the Financial Statements	4—5

Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Plan B Design and Photography Limited For The Year Ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Plan B Design and Photography Limited For The Year Ended 30 September 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Plan B Design and Photography Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Plan B Design and Photography Limited and state those matters that we have agreed to state to the director of Plan B Design and Photography Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Plan B Design and Photography Limited and its director, as a body, for our work or for this report.

It is your duty to ensure that Plan B Design and Photography Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Plan B Design and Photography Limited . You consider that Plan B Design and Photography Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Plan B Design and Photography Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

16 April 2026

Cooper Adams Ltd

Chartered Accountants

12 Payton Street

Stratford upon Avon

Warwickshire

CV37 6UA

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Plan B Design and Photography Limited

Statement of Financial Position

As At 30 September 2025

Statement of Financial Position

Registered number: 08699373

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible assets	4		54,333		17,624

			54,333		17,624
CURRENT ASSETS
Cash at bank and in hand		7,421		7,611

		7,421		7,611
Creditors: Amounts Falling Due Within One Year		(13,693 )		(4,587 )

NET CURRENT ASSETS (LIABILITIES)			(6,272 )		3,024

TOTAL ASSETS LESS CURRENT LIABILITIES			48,061		20,648

Creditors: Amounts Falling Due After More Than One Year			(38,127 )		-

NET ASSETS			9,934		20,648

CAPITAL AND RESERVES
Called up share capital	5		100		100
Income Statement			9,834		20,548

SHAREHOLDERS' FUNDS			9,934		20,648

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Plan B Design and Photography Limited

Statement of Financial Position (continued)

As At 30 September 2025

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 member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Neil Harsant

Director

16 April 2026

The notes on pages 4 to 5 form part of these financial statements.

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Plan B Design and Photography Limited

Notes to the Financial Statements

For The Year Ended 30 September 2025

Notes to the Financial Statements

1. General Information

Plan B Design and Photography Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08699373 . The registered office is 12 Payton Street, Stratford upon Avon, Warwickshire, CV37 6UA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

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

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	10% Straight Line
Motor vehicles	20% Straight Line
Fixtures & fittings	20% Reducing Balance
Computer equipment	33% Reducing Balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

2.5. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the income statement because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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Plan B Design and Photography Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

4. Tangible assets

	Improvements to property	Motor vehicles	Fixtures & fittings	Computer equipment	Total
	£	£	£	£	£
Cost
As at 1 October 2024	29,048	-	18,881	31,478	79,407
Additions	-	50,867	166	-	51,033

As at 30 September 2025	29,048	50,867	19,047	31,478	130,440

Depreciation
As at 1 October 2024	20,558	-	12,959	28,266	61,783
Provided during the period	1,497	10,524	1,185	1,118	14,324

As at 30 September 2025	22,055	10,524	14,144	29,384	76,107

Net Book Value
As at 30 September 2025	6,993	40,343	4,903	2,094	54,333

As at 1 October 2024	8,490	-	5,922	3,212	17,624

Included above are right of use assets with a net book value as follows:

	2025	2024
	£	£
Motor vehicles	40,343	-

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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