| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| FOR |
| PLAN BUILDING LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| FOR |
| PLAN BUILDING LIMITED |
| PLAN BUILDING LIMITED (REGISTERED NUMBER: 10830847) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| PLAN BUILDING LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| 34-40 High Street |
| Wanstead |
| London |
| E11 2RJ |
| PLAN BUILDING LIMITED (REGISTERED NUMBER: 10830847) |
| BALANCE SHEET |
| 31 OCTOBER 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks | 5 |
| Debtors | 6 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
8 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | 11 | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 12 |
| Retained earnings |
| 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 were approved by the Board of Directors and authorised for issue on |
| PLAN BUILDING LIMITED (REGISTERED NUMBER: 10830847) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| 1. | STATUTORY INFORMATION |
| Plan Building Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for services supplied, net of returns, discounts and value added taxes. |
| Revenue is recognised in the accounting period in which the services were rendered and relates to renovation projects and maintenance works. |
| Income on development projects is recognised when the property is complete and sold to third parties, until which time it is held as work in progress. |
| Tangible fixed assets |
| Plant and equipment 25% on reducing balance |
| Motor vehicles 25% on reducing balance |
| Stocks |
| Work in progress is valued at the lower of costs and estimated selling price less costs to sell. |
| Cost includes the purchase cost, labour costs and building materials associated with the development of the project. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 |
| PLAN BUILDING LIMITED (REGISTERED NUMBER: 10830847) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and | Motor |
| machinery | vehicles | Totals |
| £ | £ | £ |
| COST |
| At 1 November 2024 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31 October 2025 |
| DEPRECIATION |
| At 1 November 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31 October 2025 |
| NET BOOK VALUE |
| At 31 October 2025 |
| At 31 October 2024 |
| 5. | STOCKS |
| 2025 | 2024 |
| £ | £ |
| Work-in-progress |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| VAT |
| Prepayments |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts (see note 9) |
| Trade creditors |
| Amounts owed to group undertakings |
| Corporation tax |
| Social security and other taxes |
| Accrued expenses |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans (see note 9) |
| Other creditors |
| Directors' loan accounts | 1,388,062 | 1,288,271 |
| A bank loan is supported and secured by the UK Government's Coronavirus Business Interruption Loan Scheme (CBILS). Interest will be charged at 2.5% above base rate and the balance is repayable over 60 months with the first payment due 12 months after inception. |
| The loan from Peninsula is secured with a personal guarantee from directors and pay interest at variable rates. |
| PLAN BUILDING LIMITED (REGISTERED NUMBER: 10830847) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| 9. | LOANS |
| An analysis of the maturity of loans is given below: |
| 2025 | 2024 |
| £ | £ |
| Amounts falling due within one year or on demand: |
| Bank loans - less than 1 year |
| Amounts falling due between two and five years: |
| Bank loans - 2-5 years |
| 10. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| Bank loans |
| The bank loan is secured with a personal guarantee from the directors of the company. |
| 11. | PROVISIONS FOR LIABILITIES |
| 2025 | 2024 |
| £ | £ |
| Deferred tax |
| Accelerated capital allowances | 9,123 | - |
| Deferred |
| tax |
| £ |
| Provided during year |
| Balance at 31 October 2025 |
| 12. | CALLED UP SHARE CAPITAL |
| Share Capital |
| At 31 October 2025, the issued share capital of the Company comprised: |
| Class of Share | Number issued | Nominal value per Share | Total Nominal Value |
| Ordinary A | 2 | £1 | £2 |
| Ordinary B | 2 | £1 | £2 |
| All issued shares are fully paid. Ordinary shares carry equal rights to dividends, voting, and capital distribution. |
| 13. | RELATED PARTY DISCLOSURES |
| At the balance sheet date £1,388,062 (2024: £1,288,271) was owed to the directors on their joint loan to the |
| company. The loan is repayable on demand and interest has been charged on this loan of £3,306 (2024: £6,612). |
| At the balance sheet date £800,000 (2024: £800,000) was owed to a related company, IMT Aviation Limited. |
| At the balance sheet date £59,670 (2024: £30,000) was owed to a related company, CBA Cawkell Limited. This loan is interest free and repayable on demand. |