About the Service

The 12th Gen Planning Service strategically invests in unlisted trading businesses that specialise in leasing essential assets to Public Sector and UK organisations. These assets encompass critical equipment and infrastructure vital for Schools, Hospitals, Local Authorities, and selected private companies across the United Kingdom.
Unlisted trading companies qualifying for Business Relief
Specialisation in asset-backed leasing and direct lending to qualifying entities
Primary focus on UK Public Sector entities
Contractual income streams with robust payment obligations
Dual objective approach: Combining financial returns with valuable estate planning benefits
Public Sector Strength
A significant focus on government-funded entities providing exposure to established organisations with committed funding arrangements. At least 80% of the underlying lease and loan portfolios consist of Public Sector agreements.
Asset-Backed Security
Investments secured by essential assets, including medical equipment, critical technology, vital infrastructure, and other operational equipment, enhancing investment security.
Contractual Predictability
Lease and loan agreements establish regular cash flows with clear payment schedules, reducing income volatility, fostering portfolio stability, and ensuring natural liquidity.

Public Sector Focus

At least 80% of returns from UK Public Sector leasing and lending contracts

Business Relief Qualification

Investing in unlisted shares - targeting Business Relief from IHT after 2 years

Contracted Income

Contractual income streams across diversified portfolio of lease and loan agreements

Target Returns

2-4% net annual target returns to investors

Asset-Backed Security

Underlying loans secured by essential operational assets

Regular Payments

Income from lease and loan agreements creates ongoing liquidity

Understanding the UK Public Sector

Central Government & Departments

Examples: HM Treasury, HMRC, Home Office

Funding: Budget allocation via Spending Review & HM Treasury control.

Public Service Institutions

Examples: NHS Trusts, State Schools, Universities

Funding: NHS Mandate, Academy Funding Agreements, Research Frameworks.

Regulators & Oversight Bodies

Examples: Ofgem, Ofcom, Electoral Commission

Funding: Statutory funding & levy frameworks.

Executive Agencies & National Bodies

Examples: DVLA, National Highways, UK Border Force

Funding: Framework Document/Annual Funding Letter from parent department.

Local & Devolved Government

Examples: County Councils, Scottish/Welsh Governments

Funding: Statutory grant formulas & service-specific allocations (Barnett Formula for Devolved).

Public Safety & Justice

Examples: Police, Fire Services, HM Courts & Tribunals Service

Funding: Home Office grants, local precept from council tax, departmental frameworks.

- Networks of Lease and Specialist Broker Partnerships
- Direct Client Engagement and Referrals
- Equipment Resellers, Manufacturers, and Dedicated Vendor Programmes
- Strategic Consultant Alliances
- Lease and loan terms typically range from 1 to 10 years, matching asset lifespan
- Leases structured with capital and interest repayments, including residual value options
- Short-term loans (under 12 months) offered on interest-only basis
- Longer-term loans structured with capital and interest repayments
- All documentation has undergone intensive due diligence and is acceptable to major banks, containing "hell-and-high-water" clauses ensuring contracted payment obligations regardless of asset performance or condition.
The target market for 12th Gen Planning Service is professional clients, or retail investors who:
• Are seeking venture capital investments in small, early-stage companies, which aim to complete BR qualifying activities;
• Have an understanding of, and a tolerance for, for high-risk, illiquid investments;
• Have a long-term investment horizon, and therefore no immediate need for capital liquidity; and
• Are seeking relevant tax reliefs; and
• Have been advised by an FCA-authorised financial adviser or have passed an appropriateness assessment by a regulated individual or company.

Robotic surgery systems, hospital beds, ultrasound machines, diagnostic technology

Classroom computers, interactive displays, front of class technology, digital learning platforms

LED lighting systems, renewable energy installations, energy-efficient infrastructure

Energy-efficient modular classrooms, temporary building solutions, specialist teaching facilities

Initial Investment in Room Twelve Ltd

Funded Case Studies