REGISTERED NUMBER: 08971704 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Newplan Solutions Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J N Cheatle

I Guyler

J N S Cheatle

REGISTERED OFFICE:

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

REGISTERED NUMBER:

08971704 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Intangible assets

4

21,252

1,489

Tangible assets

5

54,863

73,982

76,115

75,471

CURRENT ASSETS

Stocks

1,190,857

1,127,249

Debtors

6

68,332

108,438

Cash at bank and in hand

135,192

141,004

1,394,381

1,376,691

CREDITORS

Amounts falling due within one year

7

(2,438,473

)

(2,262,916

)

NET CURRENT LIABILITIES

(1,044,092

)

(886,225

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(967,977

)

(810,754

)

CREDITORS

Amounts falling due after more than one year

8

(771,387

)

(825,950

)

NET LIABILITIES

(1,739,364

)

(1,636,704

)

CAPITAL AND RESERVES

Called up share capital

500,000

500,000

Retained earnings

(2,239,364

)

(2,136,704

)

(1,739,364

)

(1,636,704

)

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2026 and were signed on its behalf by:

J N Cheatle - Director

1.	STATUTORY INFORMATION

Newplan Solutions 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

At the end of the year the company has net liabilities. It is dependent on the continued support of the directors for the continuance of trade. The directors intend to continue with such support. On that basis the directors consider it appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of that support.

Turnover

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

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.

Development costs are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

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

Fixtures and fittings

-

10% on cost

Motor vehicles

-

Straight line over 5 years

Computer equipment

-

Straight line over 5 years

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 56 (2024 - 59 ) .

4.	INTANGIBLE FIXED ASSETS

Development

Goodwill

costs

Totals

£

£

£

COST

At 1 October 2024

(1,755,999

)

10,315

(1,745,684

)

Additions

-

23,104

23,104

At 30 September 2025

(1,755,999

)

33,419

(1,722,580

)

AMORTISATION

At 1 October 2024

(1,755,999

)

8,826

(1,747,173

)

Amortisation for year

-

3,341

3,341

At 30 September 2025

(1,755,999

)

12,167

(1,743,832

)

NET BOOK VALUE

At 30 September 2025

-

21,252

21,252

At 30 September 2024

-

1,489

1,489

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

406,566

38,849

78,471

523,886

Additions

2,468

-

3,941

6,409

At 30 September 2025

409,034

38,849

82,412

530,295

DEPRECIATION

At 1 October 2024

369,050

16,802

64,052

449,904

Charge for year

10,528

6,821

8,179

25,528

At 30 September 2025

379,578

23,623

72,231

475,432

NET BOOK VALUE

At 30 September 2025

29,456

15,226

10,181

54,863

At 30 September 2024

37,516

22,047

14,419

73,982

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

40,947

64,765

Other debtors

27,385

43,673

68,332

108,438

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

7,037

10,370

Trade creditors

362,032

217,994

Taxation and social security

47,246

43,979

Other creditors

2,022,158

1,990,573

2,438,473

2,262,916

Other creditors includes accruals and deferred income of £60,200 (2024 - £30,200).

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

-

6,667

Other creditors

771,387

819,283

771,387

825,950

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more than 5yrs

600,001

600,001

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Other loans

219,283

260,221

Other loan is secured over properties owned personally by J N Cheatle, director. J N Cheatle has also given a personal guarantee to the amount of £490,000 in respect of this loan.

10.	OTHER FINANCIAL COMMITMENTS

The total amount of financial commitments, guarantees and contingencies that are not included in the balance sheet is £542,900 (2024 - £597,981).

11.	RELATED PARTY DISCLOSURES

Mr J N Cheatle, director, and members of his family have given the company interest free advances. At the year end the amount owed by the company totalled £97,276 (2024 - £97,276).

Mr J N Cheatle, director and shareholder has also given the company an interest free loan of £600,000 (2024: £600,000). This loan is repayable after more than one year.