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dpl-frs:Item11 2019-11-01 2020-10-31 09833405 dpl-frs:Item12 2019-11-01 2020-10-31 09833405 dpl-frs:Item12 2019-10-31 09833405 dpl-frs:Item12 2020-10-31 09833405 dpl-frs:CostSales dpl-frs:Item12 2019-11-01 2020-10-31 09833405 dpl-frs:CostSales dpl-frs:Item12 2019-10-31 09833405 dpl-frs:CostSales dpl-frs:Item12 2020-10-31 09833405 dpl-frs:DistributionCosts dpl-frs:Item12 2019-11-01 2020-10-31 09833405 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2019-11-01 2020-10-31 09833405 1 2019-11-01 2020-10-31 09833405 frs-countries:EnglandWales 2019-11-01 2020-10-31
Registered number: 09833405
Phoenix Cards Ltd
Financial Statements
For The Year Ended 31 October 2021
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09833405
2021 2020
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 198,980 113,063
Tangible Assets 4 12,563 10,479
211,543 123,542
CURRENT ASSETS
Stocks 5 122,657 74,999
Debtors 6 (10,817 ) 1,123
Cash at bank and in hand 21,374 97,057
133,214 173,179
Creditors: Amounts Falling Due Within One Year 7 (203,599 ) (134,356 )
NET CURRENT ASSETS (LIABILITIES) (70,385 ) 38,823
TOTAL ASSETS LESS CURRENT LIABILITIES 141,158 162,365
Creditors: Amounts Falling Due After More Than One Year 8 (36,014 ) (46,250 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (40,193 ) (23,473 )
NET ASSETS 64,951 92,642
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account 64,941 92,632
SHAREHOLDERS' FUNDS 64,951 92,642
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For the year ending 31 October 2021 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Viatcheslav Gavrilov
Director
23 June 2022
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
1.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets represent the development costs of a web based stock processing system. This is amortised to the profit & loss account on a 25% reducing balance basis.
1.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% Straight Line
Computer Equipment 25% Straight Line
1.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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1.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2021 2020
Office and administration 5 5
5 5
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3. Intangible Assets
Other
£
Cost
As at 1 November 2020 168,493
Additions 114,183
As at 31 October 2021 282,676
Amortisation
As at 1 November 2020 55,430
Provided during the period 28,266
As at 31 October 2021 83,696
Net Book Value
As at 31 October 2021 198,980
As at 1 November 2020 113,063
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 November 2020 6,815 10,423 17,238
Additions 949 6,394 7,343
As at 31 October 2021 7,764 16,817 24,581
Depreciation
As at 1 November 2020 933 5,826 6,759
Provided during the period 1,821 3,438 5,259
As at 31 October 2021 2,754 9,264 12,018
Net Book Value
As at 31 October 2021 5,010 7,553 12,563
As at 1 November 2020 5,882 4,597 10,479
5. Stocks
2021 2020
£ £
Stock - finished goods 122,657 74,999
122,657 74,999
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6. Debtors
2021 2020
£ £
Due within one year
Trade debtors (77,914 ) (56,025 )
Other debtors 67,097 57,148
(10,817 ) 1,123
7. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors (8,494 ) 2,738
Bank loans and overdrafts 10,648 3,750
Amounts owed to group undertakings (87,744) (41,582)
Other creditors 207,448 79,163
Taxation and social security 81,741 90,287
203,599 134,356
8. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Bank loans 36,014 46,250
36,014 46,250
9. Share Capital
2021 2020
Allotted, Called up and fully paid 10 10
10. Related Party Transactions
During the period, £160,000 was charged to the company from Saltaire Distribution Company Ltd, a related party by way of common control. At the balance sheet date, £87,743.98 was due from Saltaire Distribution Company Ltd (2020 £41,581.98).

No other transactions with related parties were undertaken during the year, such as are required to be disclosed under FRS 102 - Section 1A Small Entities.
11. General Information
Phoenix Cards Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09833405 . The registered office is Salts Mill, Victoria Road, Shipley, BD18 3LA.
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