REGISTERED NUMBER: 06114677 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

SF Planning Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

S J Firkins

Mrs R L Brown MRTPI

P M Jenkins

M Godson

REGISTERED OFFICE:

1 Tebbit Mews

Winchcombe Street

Cheltenham

GL52 2NF

REGISTERED NUMBER:

06114677 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

FIXED ASSETS

Tangible assets

4

7,761

10,529

CURRENT ASSETS

Debtors

5

253,836

239,988

Cash at bank and in hand

153,446

212,979

407,282

452,967

CREDITORS

Amounts falling due within one year

6

129,392

117,896

NET CURRENT ASSETS

277,890

335,071

TOTAL ASSETS LESS CURRENT LIABILITIES

285,651

345,600

PROVISIONS FOR LIABILITIES

1,863

2,422

NET ASSETS

283,788

343,178

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

283,688

343,078

SHAREHOLDERS' FUNDS

283,788

343,178

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 October 2026 and were signed on its behalf by:

S J Firkins - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

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 operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2025 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

Cost

At 1 April 2025

22,990

11,569

34,702

69,261

Additions

829

4,702

1,236

6,767

Disposals

(22,990

)

-

-

(22,990

)

At 31 March 2026

829

16,271

35,938

53,038

Depreciation

At 1 April 2025

18,898

10,352

29,482

58,732

Charge for year

207

1,480

3,756

5,443

Eliminated on disposal

(18,898

)

-

-

(18,898

)

At 31 March 2026

207

11,832

33,238

45,277

Net book value

At 31 March 2026

622

4,439

2,700

7,761

At 31 March 2025

4,092

1,217

5,220

10,529

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

220,662

184,346

Other debtors

33,174

55,642

253,836

239,988

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade creditors

2,647

6,094

Taxation and social security

120,978

103,830

Other creditors

5,767

7,972

129,392

117,896

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31/3/26

31/3/25

£

£

Within one year

30,826

29,983

Between one and five years

109,073

88,008

139,899

117,991

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31/3/26

31/3/25

£

£

S J Firkins

Balance outstanding at start of year

10,825

-

Amounts advanced

-

12,083

Amounts repaid

(10,007

)

(1,258

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

818

10,825

The above loan to the director was repaid within 9 months of the year end. Interest has been charged on the loan at the HMRC official rate of interest.