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Registered number: 07388495
Core Independent Financial Planning Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2026
Harris Lacey and Swain
Core Independent Financial Planning Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—5

Page 1
Core Independent Financial Planning Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 07388495

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 16,780 |  | 14,457
|  |  | 16,780 |  | 14,457
CURRENT ASSETS
Debtors | 6 | 8,312 |  | 10,111 |
Cash at bank and in hand |  | 317,788 |  | 279,489 |
|  | 326,100 |  | 289,600 |
Creditors: Amounts Falling Due Within One Year | 7 | (71,627 ) |  | (63,971 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 254,473 |  | 225,629
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 271,253 |  | 240,086
NET ASSETS |  |  | 271,253 |  | 240,086
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 271,251 |  | 240,084
SHAREHOLDERS' FUNDS |  |  | 271,253 |  | 240,086

Page 1
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Core Independent Financial Planning Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Samuel Appleby Director
14/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Core Independent Financial Planning Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 March 2026
Notes to the Abridged Financial Statements
1. General Information
Core Independent Financial Planning Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07388495 . The registered office is 24 New Walk, Beverley, East Yorkshire, HU17 7DJ.
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. Significant judgements and estimations
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on the Directors' best knowledge of the amount, events or actions, actual results ultimately differ from these estimates. The Directors do not consider there to be any material estimates and judgements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for services rendered, net of returns, discounts and rebates allowed by the company.
The company recognises revenue when the amount of revenue can be measured reliably; it is probable that future economic benefits will flow to the entity and when the specific criteria relating to each of the company's sales channels have been met, as described below.
The company provides independent financial services and advice to individuals, these services are provided as a fixed price contract.
2.4. 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:

Fixtures & Fittings | 15%, 20%, 33% on cost and 33% on reducing balance
Computer Equipment | 25%, 33% on cost and 33% on reducing balance

2.5. Financial Instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments, including trade and other debtors and creditors are initially recognised at transaction value and subsequently measured at their settlement value.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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Core Independent Financial Planning Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2026
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2025: 5)
5 5
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 270,000
As at 31 March 2026 | 270,000
Amortisation
As at 1 April 2025 | 270,000
As at 31 March 2026 | 270,000
Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | -

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 26,632 | 10,205 | 36,837
Additions | 5,601 | 7,037 | 12,638
Disposals | - | (2,588 ) | (2,588 )
As at 31 March 2026 | 32,233 | 14,654 | 46,887
Depreciation
As at 1 April 2025 | 14,326 | 8,054 | 22,380
Provided during the period | 5,892 | 4,423 | 10,315
Disposals | - | (2,588 ) | (2,588 )
As at 31 March 2026 | 20,218 | 9,889 | 30,107
Net Book Value
As at 31 March 2026 | 12,015 | 4,765 | 16,780
As at 1 April 2025 | 12,306 | 2,151 | 14,457

Page 4
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Core Independent Financial Planning Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2026
6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 8,312 |  | 10,111

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 2,496 |  | 2,359
Taxation and social security | 69,131 |  | 61,612
| 71,627 |  | 63,971

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Samuel Appleby | 7,500 | 169,010 | (171,450 ) | - | 5,060

The above loan is unsecured, interest free and repayable on demand.
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