Andrew Martin - Planning Ltd


Directors	Mr Ian Stephen Butcher
	Mrs Katherine Mary Sutton


Registered Address	S7 The Plaza Rutherford Park
	Great Notley
	Braintree
	CM77 7AU


Registered Number	08013259 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		36,813		52,803
			36,813		52,803
Current assets
Stocks	4	145,836		192,638
Debtors	5	50,294		83,163
Cash at bank and on hand		50,854		49,930
		246,984		325,731
Creditors amounts falling due within one year	6	(70,543)		(85,716)
Net current assets (liabilities)			176,441		240,015
Total assets less current liabilities			213,254		292,818
Creditors amounts falling due after one year	7		(34,660)		(48,705)
Provisions for liabilities	9		(9,203)		(13,201)
Net assets			169,391		230,912
Capital and reserves
Called up share capital			101		101
Profit and loss account			169,290		230,811
Shareholders' funds			169,391		230,912

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 17 September 2026, and are signed on its behalf by:

Mrs Katherine Mary Sutton
Director
Registered Company No. 08013259

Andrew Martin - Planning Ltd

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	10
Fixtures and fittings	25	-
Vehicles	25	-
Office Equipment	25	-

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalized in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2026		2025
	Average number of employees during the year	5		5

3.	Tangible fixed assets

	Land & buildings	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 25	49,605	70,245	42,592	34,330	196,772
Disposals	(49,605)	-	(42,592)	(15,121)	(107,318)
At 31 March 26	-	70,245	-	19,209	89,454
Depreciation and impairment
At 01 April 25	48,637	25,244	40,368	29,720	143,969
Charge for year	323	11,250	556	1,153	13,282
On disposals	(48,960)	-	(40,924)	(14,726)	(104,610)
At 31 March 26	-	36,494	-	16,147	52,641
Net book value
At 31 March 26	-	33,751	-	3,062	36,813
At 31 March 25	968	45,001	2,224	4,610	52,803

4.	Stocks

	2026	2025
	£	£
Work in progress	145,836	192,638
Total	145,836	192,638

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	38,761	54,692
Other debtors	5,946	23,746
Prepayments and accrued income	5,587	4,725
Total	50,294	83,163

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	5,207	7,274
Bank borrowings and overdrafts	3,334	10,000
Taxation and social security	48,328	54,779
Finance lease and HP contracts	10,712	9,133
Other creditors	100	1,668
Accrued liabilities and deferred income	2,862	2,862
Total	70,543	85,716

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	-	3,334
Other creditors	34,660	45,371
Total	34,660	48,705

8.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	45,372		54,505

9.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	9,203	13,201
Total	9,203	13,201

10.	Off-balance sheet arrangements
	In December 2021 the company's shares were purchased by an Employee Ownership Trust (EOT), AM Planning EOT. If there is sufficient working capital, the company is obligated to pay £30,000 per quarter as a distribution to the EOT. This is due to continue until a balance of £1,405,000 has been paid. If there is sufficient working capital further distributions can be made.