REGISTERED NUMBER: 08904999 (England and Wales)

IBA Planning Limited

Unaudited Financial Statements

for the Year Ended 31st March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr N S Baseley

Mrs A Baseley

REGISTERED OFFICE:

12 Bridgford Road

West Bridgford

Nottingham

Nottinghamshire

NG2 6AB

REGISTERED NUMBER:

08904999 (England and Wales)

ACCOUNTANTS:

Brooks Mayfield Limited

Chartered Accountants

12 Bridgford Road

West Bridgford

Nottinghamshire

NG2 6AB

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

167,102

186,398

167,102

186,398

CURRENT ASSETS

Debtors

7

241,187

326,846

Cash at bank and in hand

433,077

13,031

674,264

339,877

CREDITORS

Amounts falling due within one year

8

(282,775

)

(167,105

)

NET CURRENT ASSETS

391,489

172,772

TOTAL ASSETS LESS CURRENT LIABILITIES

558,591

359,170

CREDITORS

Amounts falling due after more than one year

9

(90,352

)

(109,541

)

PROVISIONS FOR LIABILITIES

(9,151

)

(12,294

)

NET ASSETS

459,088

237,335

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

458,988

237,235

SHAREHOLDERS' FUNDS

459,088

237,335

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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 1st July 2026 and were signed on its behalf by:

Mrs A Baseley - Director

Mr N S Baseley - Director

1.	STATUTORY INFORMATION

IBA Planning 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration receivable, excluding discounts, rebates and value added tax, and is derived from the provision of urban planning consultancy services.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Freehold property

-

2% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 5 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2025

and 31st March 2026

335,000

AMORTISATION

At 1st April 2025

and 31st March 2026

335,000

NET BOOK VALUE

At 31st March 2026

-

At 31st March 2025

-

6.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st April 2025

and 31st March 2026

137,500

179,934

317,434

DEPRECIATION

At 1st April 2025

15,813

115,223

131,036

Charge for year

2,750

16,546

19,296

At 31st March 2026

18,563

131,769

150,332

NET BOOK VALUE

At 31st March 2026

118,937

48,165

167,102

At 31st March 2025

121,687

64,711

186,398

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

101,583

186,739

Amounts owed by group undertakings

129,836

128,586

Other debtors

9,768

11,521

241,187

326,846

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

11,500

11,500

Hire purchase contracts

16,325

16,325

Trade creditors

2,055

18,551

Taxation and social security

238,009

114,016

Other creditors

14,886

6,713

282,775

167,105

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

62,984

67,661

Hire purchase contracts

27,368

41,880

90,352

109,541

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

74,484

79,161

Bank loans are secured against the company's freehold property.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

1

100

100