Company Registration No. 7792020 (England and Wales)
Whole Brain Planning Ltd
Unaudited accounts
for the year ended 31 October 2025
Whole Brain Planning Ltd
Unaudited accounts
Contents
Whole Brain Planning Ltd
Company Information
for the year ended 31 October 2025
Company Number
7792020 (England and Wales)
Registered Office
8 Sawpit Street
Dunham Massey
Cheshire
WA14 5SJ
Accountants
SARKS (UK) Limited
Merrywood House
Brereton Heath Lane
Congleton
CW12 4SZ
Whole Brain Planning Ltd
Statement of financial position
as at 31 October 2025
Tangible assets
61,852
25,150
Cash at bank and in hand
24,802
4,147
Creditors: amounts falling due within one year
(96,492)
(54,012)
Net current assets
602,064
576,445
Total assets less current liabilities
663,916
601,595
Creditors: amounts falling due after more than one year
(26,112)
(8,030)
Net assets
637,804
593,565
Called up share capital
1
1
Profit and loss account
637,803
593,564
Shareholders' funds
637,804
593,565
For the year ending 31 October 2025 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 July 2026 and were signed on its behalf by
Mr Mark Williams
Director
Company Registration No. 7792020
Whole Brain Planning Ltd
Notes to the Accounts
for the year ended 31 October 2025
Whole Brain Planning Ltd is a private company, limited by shares, registered in England and Wales, registration number 7792020. The registered office is 8 Sawpit Street, Dunham Massey, Cheshire, WA14 5SJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
4 years
Computer equipment
3 years
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 November 2024
30,664
16,402
-
4,221
51,287
Additions
-
-
38,871
-
38,871
At 31 October 2025
30,664
16,402
38,871
4,221
90,158
At 1 November 2024
9,131
14,155
-
2,851
26,137
Charge for the year
1,077
749
-
343
2,169
At 31 October 2025
10,208
14,904
-
3,194
28,306
At 31 October 2025
20,456
1,498
38,871
1,027
61,852
At 31 October 2024
21,533
2,247
-
1,370
25,150
Carrying values included above held under finance leases and hire purchase contracts:
£
£
Whole Brain Planning Ltd
Notes to the Accounts
for the year ended 31 October 2025
Amounts falling due within one year
Accrued income and prepayments
59,293
21,282
Amounts falling due after more than one year
Other debtors
605,025
605,025
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
7,967
8,000
Obligations under finance leases and hire purchase contracts
12,855
-
Taxes and social security
46,197
42,928
Included with the above accruals figures an amount of £670 Director's salary.
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
26,016
-
Included in creditors above the amounts of the right-of-use asset, acquired at the year-end, at the amount of the lease liability adjusted for any prepaid or accrued lease payments under early adoption of the new FRS102 lease accounting before the new requirements become mandatory for accounting periods commencing on or after 1 January 2026.
The Company used its obtainable borrowing rate of 5% as the discount rate to be used in calculating the lease liability.
8
Transactions with related parties
Included within debtors due over one year an amount of £605,025 (2024 £605.025) represents an inter-company loan from Whole Brain Planning Ltd to Sunny Mountain Ltd. Both companies become related parties on the grounds that they are both owned and controlled by the same individual.
There is a first legal charge over Sunny Mountain's freehold property for the loan and the director has stipulated that if Sunny Mountain were to obtain a similar loan from its bank an interest of 5.7% would be charged.
The interest rate charged on the loan is 5.7% to the period 31st October 2025. The loan is repayable in March 2049.
Included within debtors due within one year £57,475 accrued loan interest.
Included within other debtors the directors current account balance of £9,436 which is interest free and repayable on demand.
Whole Brain Planning Ltd
Notes to the Accounts
for the year ended 31 October 2025
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).