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REGISTERED NUMBER: 10610178 (England and Wales)















Unaudited Financial Statements for the Year Ended 28 February 2023

for

PHML Consultancy Ltd

PHML Consultancy Ltd (Registered number: 10610178)






Contents of the Financial Statements
for the Year Ended 28 February 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PHML Consultancy Ltd

Company Information
for the Year Ended 28 February 2023







DIRECTORS: P S Hinson
Miss M Long





SECRETARY: Miss M Long





REGISTERED OFFICE: 594 Birmingham Road
Lydiate Ash
Bromsgrove
Worcestershire
B61 0HT





REGISTERED NUMBER: 10610178 (England and Wales)





ACCOUNTANTS: Fredericksons
First Floor
Polymer Court
Hope Street
Dudley
West Midlands
DY2 8RS

PHML Consultancy Ltd (Registered number: 10610178)

Balance Sheet
28 February 2023

28.2.23 28.2.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 808 1,211

CURRENT ASSETS
Debtors 5 - 1,800
Cash at bank 285,931 250,099
285,931 251,899
CREDITORS
Amounts falling due within one year 6 44,530 41,272
NET CURRENT ASSETS 241,401 210,627
TOTAL ASSETS LESS CURRENT
LIABILITIES

242,209

211,838

PROVISIONS FOR LIABILITIES 7 154 230
NET ASSETS 242,055 211,608

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 241,955 211,508
SHAREHOLDERS' FUNDS 242,055 211,608

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 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.

PHML Consultancy Ltd (Registered number: 10610178)

Balance Sheet - continued
28 February 2023


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 28 November 2023 and were signed on its behalf by:




P S Hinson - Director



Miss M Long - Director


PHML Consultancy Ltd (Registered number: 10610178)

Notes to the Financial Statements
for the Year Ended 28 February 2023

1. STATUTORY INFORMATION

PHML Consultancy Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Office equipment - 33% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

PHML Consultancy Ltd (Registered number: 10610178)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

4. TANGIBLE FIXED ASSETS
Office
equipment
£   
COST
At 1 March 2022
and 28 February 2023 2,974
DEPRECIATION
At 1 March 2022 1,763
Charge for year 403
At 28 February 2023 2,166
NET BOOK VALUE
At 28 February 2023 808
At 28 February 2022 1,211

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Trade debtors - 1,800

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Taxation and social security 35,869 39,888
Other creditors 8,661 1,384
44,530 41,272

7. PROVISIONS FOR LIABILITIES
28.2.23 28.2.22
£    £   
Deferred tax 154 230

Deferred
tax
£   
Balance at 1 March 2022 230
Provided during year (76 )
Balance at 28 February 2023 154

PHML Consultancy Ltd (Registered number: 10610178)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 28.2.23 28.2.22
value: £    £   
100 Ordinary £1 100 100

9. ULTIMATE CONTROLLING PARTY

The company is under the control of its director, Mr P Hinson, as he owns the majority of the issued share capital.