| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| FOR |
| PLANNING SOLUTIONS LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| FOR |
| PLANNING SOLUTIONS LIMITED |
| PLANNING SOLUTIONS LIMITED (REGISTERED NUMBER: 03138503) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| PLANNING SOLUTIONS LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Chilworth Point |
| 1 Chilworth Road |
| Southampton |
| Hampshire |
| SO16 7JQ |
| PLANNING SOLUTIONS LIMITED (REGISTERED NUMBER: 03138503) |
| BALANCE SHEET |
| 31 MARCH 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investments | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 6 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
8 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Fair value reserve | 11 |
| Retained earnings | 11 | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS |
| The director acknowledges his 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. |
| PLANNING SOLUTIONS LIMITED (REGISTERED NUMBER: 03138503) |
| BALANCE SHEET - continued |
| 31 MARCH 2026 |
| The financial statements were approved by the director and authorised for issue on |
| PLANNING SOLUTIONS LIMITED (REGISTERED NUMBER: 03138503) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| 1. | STATUTORY INFORMATION |
| Planning Solutions Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| BASIS OF PREPARING THE FINANCIAL STATEMENTS |
| GOING CONCERN |
| At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements. |
| PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS |
| The financial statements contain information about Planning Solutions Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements. |
| REVENUE RECOGNITION |
| Turnover is the amount derived from the provision of leisure activities and property development, and is stated net of VAT and recognised as follows: |
| Revenue for admissions is recognised at the date of entry. Revenue from sales of pre-paid tickets through third party discount websites are deferred until the payment is received. |
| Retail and catering revenue is recognised when the goods or services are supplied. |
| Deposits from letting of bedroom and suite accommodation are recognised as sales when payments are received. Room sales are also recognised as the customer uses the booked room. |
| Revenue from property development is recognised when completion occurs, as no property is being developed under an existing sales contract no revenue is recognised until the exchange of contracts at completion. |
| TANGIBLE FIXED ASSETS |
| Long leasehold | - |
| Improvements to property | - |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost included expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. |
| The assets' residual values, useful lives and depreciation methods are reviewed and if appropriate are adjusted if there is an indication of a significant change since the last reporting date. |
| Mr M Stickland, the director of the company, ensures that the long leasehold property is included in the balance sheet at its open market value. The value of property is determined in accordance with land registry research carried out by Mr M Stickland. |
| INVESTMENTS IN SUBSIDIARIES |
| Investments in subsidiary undertakings are measured at cost less impairments. |
| PLANNING SOLUTIONS LIMITED (REGISTERED NUMBER: 03138503) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| INVESTMENT PROPERTY |
| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. |
| Mr M Stickland, the director of the company, ensures that the investment properties held are included in the balance sheet at their open market value. The value of property is determined in accordance with land registry research carried out by Mr M Stickland. |
| STOCK AND WORK IN PROGRESS |
| Stocks of consumables for leisure activities are valued at the lower of cost and net realisable value. Cost is computed on a first in first out basis. The cost of work in progress includes all production overheads and the attributable proportion of indirect overheads based on the normal level of activity. Net realisable value is based on estimated selling price less the estimated cost of disposal. |
| Work in progress represents the value of works undertaken to develop property for sale, and is reported at cost less any impairments. |
| TAXATION |
| Taxation for the year 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 year 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. |
| LEASES AND HIRE PURCHASE CONTRACTS |
| Assets obtained under hire purchase contracts are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. |
| The interest element of these obligations is charged to the profit or loss on a straight line basis over the relevant period. The capital element of the future payments is treated as a liability. |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS |
| The company makes contributions into a recognised UK defined contribution scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. Obligations for contributions to defined contribution pension schemes are recognised as an expense in the profit and loss account in the periods during which services are rendered by employees. |
| SHORT TERM DEBTORS AND CREDITORS |
| Short-term debtors are recognised at the transaction price, less any provision for doubtful debts. A provision is made when there is objective evidence that the company will not be able to collect all amounts due. Debtors are reviewed regularly and any irrecoverable balances are written off when identified. |
| Short-term creditors are recognised at the transaction price. Liabilities are recorded when goods or services are received, and payment is due within one year. Creditors are reviewed periodically to ensure accuracy and completeness. |
| PLANNING SOLUTIONS LIMITED (REGISTERED NUMBER: 03138503) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Improvements |
| Freehold | Long | to | Plant and |
| property | leasehold | property | machinery |
| £ | £ | £ | £ |
| COST OR VALUATION |
| At 1 April 2025 |
| Additions |
| At 31 March 2026 |
| DEPRECIATION |
| At 1 April 2025 |
| Charge for year |
| At 31 March 2026 |
| NET BOOK VALUE |
| At 31 March 2026 |
| At 31 March 2025 |
| Fixtures |
| and | Motor | Computer |
| fittings | vehicles | equipment | Totals |
| £ | £ | £ | £ |
| COST OR VALUATION |
| At 1 April 2025 |
| Additions |
| At 31 March 2026 |
| DEPRECIATION |
| At 1 April 2025 |
| Charge for year |
| At 31 March 2026 |
| NET BOOK VALUE |
| At 31 March 2026 |
| At 31 March 2025 |
| Cost or valuation at 31 March 2026 is represented by: |
| Improvements |
| Freehold | Long | to | Plant and |
| property | leasehold | property | machinery |
| £ | £ | £ | £ |
| Valuation in 2018 | - | 19,787 | - | - |
| Valuation in 2020 | - | 70,922 | - | - |
| Valuation in 2022 | - | 110,674 | - | - |
| Cost | 800 | 808,569 | 875,012 | 3,636,434 |
| 800 | 1,009,952 | 875,012 | 3,636,434 |
| PLANNING SOLUTIONS LIMITED (REGISTERED NUMBER: 03138503) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| 4. | TANGIBLE FIXED ASSETS - continued |
| Fixtures |
| and | Motor | Computer |
| fittings | vehicles | equipment | Totals |
| £ | £ | £ | £ |
| Valuation in 2018 | - | - | - | 19,787 |
| Valuation in 2020 | - | - | - | 70,922 |
| Valuation in 2022 | - | - | - | 110,674 |
| Cost | 685,053 | 26,245 | 167,520 | 6,199,633 |
| 685,053 | 26,245 | 167,520 | 6,401,016 |
| Fixed assets, included in the above, which are held under hire purchase contracts are as follows: |
| Plant and |
| machinery |
| £ |
| COST OR VALUATION |
| At 1 April 2025 |
| and 31 March 2026 |
| DEPRECIATION |
| At 1 April 2025 |
| and 31 March 2026 |
| NET BOOK VALUE |
| At 31 March 2026 |
| At 31 March 2025 |
| 5. | FIXED ASSET INVESTMENTS |
| Shares in |
| group | Other |
| undertakings | investments | Totals |
| £ | £ | £ |
| COST |
| At 1 April 2025 |
| and 31 March 2026 | 405,725 |
| NET BOOK VALUE |
| At 31 March 2026 | 405,725 |
| At 31 March 2025 | 405,725 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Prepayments and accrued income |
| PLANNING SOLUTIONS LIMITED (REGISTERED NUMBER: 03138503) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans and overdrafts |
| Hire purchase contracts (see note 9) |
| Trade creditors |
| Burton Bridge loan |
| Social security and other taxes |
| VAT |
| Other creditors and payments |
| on account |
| Directors' current accounts |
| Deferred income |
| Accrued expenses |
| The director's current account is repayable on demand and no interest is being charged on this balance. |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans - 1-2 years |
| Bank loans - 2-5 years |
| Bank loans more 5 yrs |
| non-installments | 128,914 | 243,379 |
| Hire purchase contracts (see note 9) |
| Other creditors |
| Amounts falling due in more than five years: |
| Repayable otherwise than by instalments |
| Bank loans more 5 yrs |
| non-installments |
| Within other creditors repayable after more than one year is a loan of £207,363 (2025: £207,363) from the Company's Small Self - Administered Pension Scheme of which a director is a member. |
| 9. | LEASING AGREEMENTS |
| Minimum lease payments under hire purchase fall due as follows: |
| 2026 | 2025 |
| £ | £ |
| Net obligations repayable: |
| Within one year |
| Between one and five years |
| PLANNING SOLUTIONS LIMITED (REGISTERED NUMBER: 03138503) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| 10. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2026 | 2025 |
| £ | £ |
| Bank loans |
| Hire purchase contracts | 42,676 | 48,456 |
| The secured loans above are in the form of both a fixed charge with respect to the long leasehold property and a floating charge over the assets of the company, the director has also provided a personal guarantee to the value of £350,000. The hire purchase debts are secured against the assets to which they relate. |
| 11. | RESERVES |
| Fair |
| Retained | value |
| earnings | reserve | Totals |
| £ | £ | £ |
| At 1 April 2025 | ( |
) | 115,811 |
| Deficit for the year | ( |
) | ( |
) |
| At 31 March 2026 | ( |
) | 19,148 |
| Retained earnings show the net value of accumulated gains and losses. |
| The fair value reserve shows accumulated unrealised gains on assets. |
| 12. | CAPITAL COMMITMENTS |
| 2026 | 2025 |
| £ | £ |
| Contracted but not provided for in the |
| financial statements |
| 13. | PENSION COMMITMENTS |
| The company operates a defined contribution pension scheme, the assets of which are held separately from |
| those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £10,803 (2025: £8,890) were due to the pension fund. They are included in other creditors due within one year. |