Company registration number 10939164 (England and Wales)
THE PLANNING HANDBOOK LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
THE PLANNING HANDBOOK LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
THE PLANNING HANDBOOK LIMITED
BALANCE SHEET
As At 30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
50,125
50,125
Current assets
Debtors
4
4,201
1
Cash at bank and in hand
7,645
3,029
11,846
3,030
Creditors: amounts falling due within one year
5
(15,920)
(21,085)
Net current liabilities
(4,074)
(18,055)
Net assets
46,051
32,070
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
46,050
32,069
Total equity
46,051
32,070

The notes on pages 2 to 3 form part of these financial statements.

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 20 August 2026
Mr E J Crooks
Director
Company registration number 10939164 (England and Wales)
THE PLANNING HANDBOOK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 November 2025
- 2 -
1
Accounting policies
Company information

The Planning Handbook Limited is a private company limited by shares incorporated in England and Wales. The registered office is 12 Lord Street, Wigan, Lancashire, England, WN1 2BN.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Operating income related to rental income received, which is accounted for on a receipts basis.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was NIL (2024 - NIL).

2025
2024
Number
Number
Total
0
0
THE PLANNING HANDBOOK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 November 2025
- 3 -
3
Fixed asset investments
2025
2024
£
£
Other investments other than loans
50,125
50,125

The directors confirm that there has been no impairment in the value of the fixed asset investment during this year.

4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
4,201
1
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
3,280
2,939
Other creditors
12,640
18,146
15,920
21,085
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