REGISTERED NUMBER: 01975062 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2025 to 31 December 2025

for

Planglow Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R A Newman

R Sawtell

N D Steadman

M Walker

SECRETARY:

R A Adams

REGISTERED OFFICE:

Suite 6a1 Whitefriars

Lewins Mead

Bristol

BS1 2NT

REGISTERED NUMBER:

01975062 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

82,971

16,779

Investments

6

5,887

6,055

88,858

22,834

CURRENT ASSETS

Stocks

628,177

621,760

Debtors

7

2,085,525

2,480,781

Cash at bank

580,504

558,008

3,294,206

3,660,549

CREDITORS

Amounts falling due within one year

8

684,327

825,325

NET CURRENT ASSETS

2,609,879

2,835,224

TOTAL ASSETS LESS CURRENT LIABILITIES

2,698,737

2,858,058

PROVISIONS FOR LIABILITIES

20,290

-

NET ASSETS

2,678,447

2,858,058

CAPITAL AND RESERVES

Called up share capital

750

750

Share premium

57,700

57,700

Capital redemption reserve

200

200

Retained earnings

2,619,797

2,799,408

2,678,447

2,858,058

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 August 2026 and were signed on its behalf by:

R Sawtell - Director

1.	STATUTORY INFORMATION

Planglow 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

50% on straight line basis and 20% on straight line basis

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 28 (2025 - 30 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 December 2025

122,075

AMORTISATION

At 1 April 2025

and 31 December 2025

122,075

NET BOOK VALUE

At 31 December 2025

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

63,623

Additions

73,043

Disposals

(29,041

)

At 31 December 2025

107,625

DEPRECIATION

At 1 April 2025

46,844

Charge for period

6,468

Eliminated on disposal

(28,658

)

At 31 December 2025

24,654

NET BOOK VALUE

At 31 December 2025

82,971

At 31 March 2025

16,779

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2025

6,055

Revaluations

(168

)

At 31 December 2025

5,887

NET BOOK VALUE

At 31 December 2025

5,887

At 31 March 2025

6,055

Cost or valuation at 31 December 2025 is represented by:

Other

investments

£

Valuation in 2025

(3,945

)

Valuation in 2025

(168

)

Cost

10,000

5,887

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Trade debtors

570,949

754,558

Amounts owed by group undertakings

1,468,732

1,662,028

Other debtors

45,844

64,195

2,085,525

2,480,781

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Trade creditors

284,890

390,848

Taxation and social security

198,468

332,312

Other creditors

200,969

102,165

684,327

825,325

Handelsbanken Plc hold a floating charge over the assets of the company in respect of any liability due on their bank accounts. At the year end liabilities due on Handelsbanken plc bank accounts were £Nil (March 2025: £Nil)

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2025

£

£

Within one year

46,684

128,708

Between one and five years

58,355

102,660

105,039

231,368