| The Planning Lab Limited |
| Registered number: |
09568298 |
| Statement of Financial Position |
| as at 31 March 2026 |
|
| Notes |
|
|
2026 |
|
|
2025 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
9,869 |
|
|
13,565 |
|
| Current assets |
| Debtors |
4 |
|
330,651 |
|
|
269,529 |
| Cash at bank and in hand |
|
|
613,067 |
|
|
455,368 |
|
|
|
943,718 |
|
|
724,897 |
|
| Creditors: amounts falling due within one year |
5 |
|
(223,296) |
|
|
(198,682) |
|
| Net current assets |
|
|
|
720,422 |
|
|
526,215 |
|
| Net assets |
|
|
|
730,291 |
|
|
539,780 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
730,191 |
|
|
539,680 |
|
| Shareholder's funds |
|
|
|
730,291 |
|
|
539,780 |
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
| 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. |
| The financial statements have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The director's report and statament of income and retained earnings have not been delivered to the Registrar of Companies. |
|
|
|
|
| K Ryder |
| Director |
| Approved by the board on 10 July 2026 |
|
| The Planning Lab Limited |
| Notes to the Financial Statements |
| for the year ended 31 March 2026 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The financial statement have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services of urban planning and landscape architectural consultancy. Turnover is recognised in the finanical statements in the period in which the services are provided. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Plant and machinery |
33% reducing balance |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is not recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments as it is considered immaterial to the true and fair view of the financial statements. |
|
|
Pensions |
|
The company operates a money purchase pension scheme. Contributions to defined contribution plans are expensed in the period to which they relate. |
|
|
| 2 |
Employees |
2026 |
|
2025 |
| Number |
Number |
|
|
Average number of persons employed by the company |
12 |
|
11 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
| £ |
|
Cost |
|
At 1 April 2025 |
42,641 |
|
Additions |
1,165 |
|
At 31 March 2026 |
43,806 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 April 2025 |
29,076 |
|
Charge for the year |
4,861 |
|
At 31 March 2026 |
33,937 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 March 2026 |
9,869 |
|
At 31 March 2025 |
13,565 |
|
|
| 4 |
Debtors |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade debtors |
153,869 |
|
178,531 |
|
Accrued income |
|
155,100 |
|
74,763 |
|
Other debtors |
21,682 |
|
16,235 |
|
|
|
|
|
|
330,651 |
|
269,529 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Bank loans and overdrafts |
839 |
|
9,531 |
|
Trade creditors |
5,060 |
|
- |
|
Taxation and social security costs |
217,397 |
|
188,784 |
|
Other creditors |
- |
|
367 |
|
|
|
|
|
|
223,296 |
|
198,682 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Other information |
|
|
The Planning Lab Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
South Wing Somerset House |
|
Strand |
|
London |
|
WC2R 1LA |