ACCOUNTS - Final Accounts preparation

Registered number: NI618103

Clarke Financial Planning Ltd

Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 30 April 2026

Clarke Financial Planning Ltd

Registered number: NI618103

Balance Sheet

As at 30 April 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		1,800		2,719
Investments	5		59,741		47,636
			61,541		50,355
Current assets
Debtors: amounts falling due within one year	6	1,000		1,000
Cash at bank and in hand	7	27,961		34,866
		28,961		35,866
Creditors: amounts falling due within one year	8	(40,684)		(42,717)
Net current liabilities			(11,723)		(6,851)
Total assets less current liabilities			49,818		43,504
Creditors: amounts falling due after more than one year	9		-		(5,467)

Net assets			49,818		38,037

Capital and reserves
Called up share capital	10	1,000	1,000
Profit and loss account		48,818	37,037
		49,818	38,037

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Clarke Financial Planning Ltd

Registered number: NI618103

Balance Sheet (continued)

As at 30 April 2026

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 August 2026.

Stephen Clarke

Director

The notes on pages 3 to 7 form part of these financial statements.

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Clarke Financial Planning Ltd

Notes to the Financial Statements

For the Year Ended 30 April 2026

1.	General information

Clarke Financial Planning Limited is a private company limited by shares incorporated in Northern Ireland. The registration number and address of the registered office are given in the company information section of theses financial statements.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Going concern

The Director of Clarke Financial Planning Ltd have reviewed the resources available and believe that the company has the adequate resources to continue in operational existence for the forseeable future.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

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Clarke Financial Planning Ltd

Notes to the Financial Statements

For the Year Ended 30 April 2026

2.Accounting policies (continued)

2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes 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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings

20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

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Clarke Financial Planning Ltd

Notes to the Financial Statements

For the Year Ended 30 April 2026

2.Accounting policies (continued)

2.8

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including the director, during the year was 3 (2025 - 3).

4.	Tangible fixed assets

		Fixtures and fittings
		£
	Cost or valuation
	At 1 May 2025	29,826
	At 30 April 2026	29,826
	Depreciation
	At 1 May 2025	27,107
	Charge for the year	919
	At 30 April 2026	28,026
	Net book value
	At 30 April 2026	1,800
	At 30 April 2025	2,719

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Clarke Financial Planning Ltd

Notes to the Financial Statements

For the Year Ended 30 April 2026

5.	Fixed asset investments

		Listed investments
		£
	Cost or valuation
	At 1 May 2025	47,636
	Revaluations	12,105
	At 30 April 2026	59,741

Debtors

					2026	2025
					£	£


Other debtors	1,000	1,000
	1,000	1,000

7.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	27,961	34,866
	27,961	34,866

8.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Bank loans	5,258	10,138
Corporation tax	21,778	14,081
Other creditors	7,681	7,681
Accruals and deferred income	5,967	10,817
	40,684	42,717

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Clarke Financial Planning Ltd

Notes to the Financial Statements

For the Year Ended 30 April 2026

9.	Creditors: Amounts falling due after more than one year
		2026	2025
		£	£

Bank loans	-	5,467
	-	5,467

10.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

995 (2025 - 995) 'A' Ordinary shares of £1.00 each	995	995
1 (2025 - 1) 'B' Ordinary share of £1.00	1	1
1 (2025 - 1) 'C' Ordinary share of £1.00	1	1
1 (2025 - 1) 'D' Ordinary share of £1.00	1	1
1 (2025 - 1) 'E' Ordinary share of £1.00	1	1
1 (2025 - 1) 'F' Ordinary share of £1.00	1	1

	1,000	1,000

11.	Controlling party

The ultimate controlling party of Clarke Financial Planning Ltd is the director of the company.

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