PLAN Z DISTRIBUTIONS LIMITED


Directors	THOMPSON, Jason John
	THOMPSON, John Robert


Company Secretary	THOMPSON, Patricia Carol


Registered Address	Waterside House
	Bayleys Lane
	Tipton
	DY4 0HB


Registered Number	04135197 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		1		1
Tangible assets	4		19,747		16,215
			19,748		16,216
Current assets
Stocks		859		859
Debtors		171,543		268,790
Cash at bank and on hand		1,629,643		1,512,376
		1,802,045		1,782,025
Creditors amounts falling due within one year		(150,005)		(255,217)
Net current assets (liabilities)			1,652,040		1,526,808
Total assets less current liabilities			1,671,788		1,543,024
Provisions for liabilities			(4,937)		(3,081)
Net assets			1,666,851		1,539,943
Capital and reserves
Called up share capital			100		100
Profit and loss account			1,666,751		1,539,843
Shareholders' funds			1,666,851		1,539,943

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 4 June 2026, and are signed on its behalf by:

THOMPSON, Jason John
Director
Registered Company No. 04135197

PLAN Z DISTRIBUTIONS LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

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

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the statement of comprehensive income over its useful economic life. Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Intangible assets are amortised over their estimated useful lives .

Intangible assets

Goodwill represents the difference between amounts paid on the cost of a business combination and
the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated
amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the
statement of comprehensive income over its useful economic life.
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life
cannot be made, the useful life shall not exceed ten years.
Intangible assets are amortised over their estimated useful lives .

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

	Government grants or assistance
	Government grants are recognised when received in the accounting period to which they relate.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	5		5

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 October 24	144,250
	At 30 September 25	144,250
	Amortisation and impairment
	At 01 October 24	144,249
	At 30 September 25	144,249
	Net book value
	At 30 September 25	1
	At 30 September 24	1

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 October 24	90,330
	Additions	7,835
	At 30 September 25	98,165
	Depreciation and impairment
	At 01 October 24	74,116
	Charge for year	4,303
	Other adjustments	(1)
	At 30 September 25	78,419
	Net book value
	At 30 September 25	19,747
	At 30 September 24	16,215

5.	Related party transactions
	A director of the company is also a director and shareholder of Plan Z Limited. The company has advanced loans to that company and the amount due at the balance sheet date was £ 55,155 (2024 - £47,375). These loans are interest fee and repayable on demand. A director of the company is also a director and shareholder of JJT Commercial Limited. The company has advanced loans to that company and the amount due at the balance sheet date was £ 82,377 (2024 - £122,377). These loans are interest free and repayable on demand A director has advanced loans to the company and the amount due to him at the balance sheet date was £2,839 ( 2024- £23,086). These loans are interest free and repayable on demand Another director has advanced loans to the company and the amount due to him at the balance sheet date was £ 21,985 ( 2024- £ 19,685). These loans are interest free and repayable on demand

Related party transactions

A director of the company is also a director and shareholder of Plan Z Limited. The company has advanced loans to that company and the amount due at the balance sheet date was £ 55,155 (2024 - £47,375). These loans are interest fee and repayable on demand.

A director of the company is also a director and shareholder of JJT Commercial Limited. The company has advanced loans to that company and the amount due at the balance sheet date was £ 82,377 (2024 - £122,377). These loans are interest free and repayable on demand

A director has advanced loans to the company and the amount due to him at the balance sheet date was £2,839 ( 2024- £23,086). These loans are interest free and repayable on demand

Another director  has advanced loans to the company and the amount due to him at the balance sheet date was £ 21,985 ( 2024- £ 19,685). These loans are interest free and repayable on demand