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Planned Office Interiors Limited

Unaudited Financial Statements

for the financial year ended 30 April 2026

Planned Office Interiors Limited

Company Registration Number: 01303923

BALANCE SHEET

as at 30 April 2026

|  |  | 2026 |  | 2025
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 5 | 49,428 |  | 54,684
Investments |  | 6 | 5,337 |  | 5,337
|  |  | ───────── |  | ─────────
Fixed Assets |  |  | 54,765 |  | 60,021
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 7 | 1,950 |  | 1,950
Debtors |  | 8 | 452,273 |  | 773,440
Cash at bank and in hand |  |  | 35,655 |  | 120,540
|  |  | ───────── |  | ─────────
|  |  | 489,878 |  | 895,930
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 9 | (472,000) |  | (890,866)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 17,878 |  | 5,064
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 72,643 |  | 65,085
Creditors:

amounts falling due after more than one year |  | 10 | - |  | (2,500)
Provisions for liabilities |  | 11 | (11,022) |  | (12,251)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 61,621 |  | 50,334
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 166 |  | 166
Other reserves |  |  | 502 |  | 502
Retained earnings |  |  | 60,953 |  | 49,666
|  |  | ───────── |  | ─────────
Shareholders' Funds |  |  | 61,621 |  | 50,334
|  |  | ═════════ |  | ═════════
The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.

For the financial year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 30 July 2026 and signed on its behalf by

________________________________ |  |  | ________________________________
Mr Richard John Simpson |  |  | Mrs Pauline Simpson
Director |  |  | Director

Planned Office Interiors Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 April 2026

1. | General Information
| Planned Office Interiors Limited is a company limited by shares incorporated and registered in the England and Wales. The registered number of the company is 01303923The registered office of the company is 1 Forge Farm Offices, Stafford Road, Aston-By-Stone, Staffordshire, ST15 0BH, England . The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 30 April 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax. In respect of long-term contracts, turnover represents the value of works done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contacts and contracts for on-going services is recognised by reference to the stage of completion.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 25% reducing balance
|  | Fixtures, fittings and equipment | - | 20% reducing balance
|  | Motor vehicles | - | 25% reducing balance
|  | Computer equipment | - | 33% reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Leasing
| Rentals payable under operating leases are dealt with in the Profit and Loss Account as incurred over the period of the rental agreement.
| Investments
| Investments comprise investments in personalised number plates, which are measured at fair value. Changes in fair value are recognised in the profit and loss account. Fair value is estimated using market information available for similar assets.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Borrowing costs
| Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Financial Instruments
| Classification
| The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
| Recognition and measurement
| Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.
| Impairment
| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an Impairment loss is recognised in the Statement of comprehensive income. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset’s carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date. Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.
| Exceptional item
| Exceptional items are those that the directors' view are required to be separately disclosed by virtue of their size or incidence to enable a full understanding of the company's financial performance.

3. | Going concern
| The financial statements have been prepared on a going concern basis. In making this assessment, the directors have considered the company's current financial position and have concluded the company remains a going concern.

4. | Employees
| The average monthly number of employees, including directors, during the financial year was 10, (2025 - 12).

5. | Tangible assets
|  | Plant and | Fixtures, | Motor | Computer | Total
|  | machinery | fittings and | vehicles | equipment |
|  |  | equipment |  |  |
|  | £ | £ | £ | £ | £
| Cost
| At 1 May 2025 | 49,045 | 9,612 | 60,206 | 23,872 | 142,735
| Additions | - | - | 17,839 | - | 17,839
| Disposals | - | (638) | (20,474) | (1,963) | (23,075)
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| At 30 April 2026 | 49,045 | 8,974 | 57,571 | 21,909 | 137,499
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 May 2025 | 32,776 | 8,779 | 28,069 | 18,427 | 88,051
| Charge for the financial year | 4,067 | 167 | 5,076 | 1,797 | 11,107
| On disposals | - | (629) | (8,638) | (1,820) | (11,087)
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| At 30 April 2026 | 36,843 | 8,317 | 24,507 | 18,404 | 88,071
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 30 April 2026 | 12,202 | 657 | 33,064 | 3,505 | 49,428
|  | ═════════ | ═════════ | ═════════ | ═════════ | ═════════
| At 30 April 2025 | 16,269 | 833 | 32,137 | 5,445 | 54,684
|  | ═════════ | ═════════ | ═════════ | ═════════ | ═════════

6. | Investments
|  | Other | Total
|  | investments |
| Investments | £ | £
| Cost
| At 30 April 2026 | 5,337 | 5,337
|  | ───────── | ─────────
| Net book value
| At 30 April 2026 | 5,337 | 5,337
|  | ═════════ | ═════════
| At 30 April 2025 | 5,337 | 5,337
|  | ═════════ | ═════════

7. | Stocks | 2026 | 2025
|  | £ | £
| Finished goods and goods for resale | 1,950 | 1,950
|  | ═════════ | ═════════

8. | Debtors | 2026 | 2025
|  | £ | £
| Trade debtors | 70,684 | 447,143
| Amounts recoverable on long term work-in-progress | 41,407 | -
| Amounts owed by group undertakings | 303,183 | 314,430
| Other debtors | 1,214 | 1,214
| Taxation | 21,838 | -
| Prepayments and accrued income | 13,947 | 10,653
|  | ───────── | ─────────
|  | 452,273 | 773,440
|  | ═════════ | ═════════

9. | Creditors | 2026 | 2025
| Amounts falling due within one year | £ | £
| Bank loan | 2,500 | 10,000
| Trade creditors | 133,435 | 218,069
| Amounts owed to connected parties (Note 12) | 236,348 | 476,803
| Taxation | 77,959 | 160,016
| Directors' current accounts | - | 35
| Other creditors | 5,187 | 2,734
| Accruals | 16,571 | 23,209
|  | ───────── | ─────────
|  | 472,000 | 890,866
|  | ═════════ | ═════════

10. | Creditors | 2026 | 2025
| Amounts falling due after more than one year | £ | £
| Bank loan | - | 2,500
|  | ═════════ | ═════════
| Loans
| Repayable in one year or less, or on demand (Note 9) | 2,500 | 10,000
| Repayable between one and two years | - | 2,500
|  | ───────── | ─────────
|  | 2,500 | 12,500
|  | ═════════ | ═════════

11. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2026 | 2025
|  | £ | £ | £
| At financial year start | 12,251 | 12,251 | 27,578
| Utilised during the financial year | (1,229) | (1,229) | (15,327)
|  | ───────── | ───────── | ─────────
| At financial year end | 11,022 | 11,022 | 12,251
|  | ═════════ | ═════════ | ═════════

12. | Related party transactions
| The company has availed of the exemption under FRS 102 Section 1A in relation to the disclosure of transactions with group undertakings.
| The following amounts are due to other connected parties:
|  |  |  | 2026 | 2025
|  |  |  | £ | £
|  |  |  | 236,348 | 476,803
|  |  |  | ═════════ | ═════════

13. | Parent company
| The company is a wholly owned subsidiary of P O I Limited, a company incorporated and registered in England and Wales. The registered office address is 1 Forge Office, Stafford Road, Aston by Stone, Staffordshire, ST15 0BH