Planterama Design Limited - Filleted accounts

Registered number

03418556

Planterama Design Limited

Filleted Accounts

31 August 2025

Planterama Design Limited
Registered number:		03418556
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		16,265			23,210

Current assets
Stocks		1,000			1,000
Debtors	5	-			20,359
Cash at bank and in hand		5,397			24,916
		6,397			46,275

Creditors: amounts falling due within one year	6	(8,104)			(11,602)

Net current (liabilities)/assets			(1,707)			34,673

Total assets less current liabilities			14,558			57,883

Creditors: amounts falling due after more than one year	7		(1,453)			(4,092)



Net assets			13,105			53,791

Capital and reserves
Called up share capital			21			21
Profit and loss account			13,084			53,770

Shareholders' funds			13,105			53,791

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




M D A Read
Director
Approved by the board on 31 May 2026

Planterama Design Limited
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles			over 4 years
	Fixtures, fittings, tools and equipment			over 4 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					3		3


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 September 2024							9,149
	At 31 August 2025							9,149

	Amortisation
	At 1 September 2024							9,149
	At 31 August 2025							9,149

	Net book value
	At 31 August 2025							-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.


4	Tangible fixed assets
		Land and buildings		Fixtures and equipment		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 September 2024	25,450		30,911		62,743		119,104
	At 31 August 2025	25,450		30,911		62,743		119,104

	Depreciation
	At 1 September 2024	20,445		29,596		45,853		95,894
	Charge for the year	-		1,315		5,630		6,945
	At 31 August 2025	20,445		30,911		51,483		102,839

	Net book value
	At 31 August 2025	5,005		-		11,260		16,265
	At 31 August 2024	5,005		1,315		16,890		23,210


5	Debtors					2025		2024
£							£

	Trade debtors					-		20,359


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Taxation and social security costs					7,109		10,607
	Other creditors					995		995
						8,104		11,602


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Directors loan					1,453		4,092


8	Controlling party

	The company is controlled by the directors.


9	Other information

	Planterama Design Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Frosthill Cottage
	Horsley
	Stroud
	Glos