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Logo On Report
Registered Number: 09197398
England and Wales

 

 

 

PHOSPHO LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2022

End date: 30 September 2023
Director Jeroen Claus
Registered Number 09197398
Registered Office Greenhouse Studio 6 Unit 17
Millmead Industrial Estate
London
N17 9QU
Accountants Ward Williams Creatives Limited
Belgrave House
39-43 Monument Hill
Weybridge
Surrey
KT13 8RN
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 8,240    13,291 
8,240    13,291 
Current assets      
Debtors 4 12,543    23,656 
Cash at bank and in hand 73,811    44,292 
86,354    67,948 
Creditors: amount falling due within one year 5 (36,555)   (31,591)
Net current assets 49,799    36,357 
 
Total assets less current liabilities 58,039    49,648 
Net assets 58,039    49,648 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 58,039    49,647 
Shareholder's funds 58,040    49,648 
 


For the year ended 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 12 January 2024 and were signed by:


-------------------------------
Jeroen Claus
Director
2
General Information
Phospho Limited is a private company, limited by shares, registered in England and Wales, registration number 09197398, registration address Greenhouse Studio 6 Unit 17, Millmead Industrial Estate , London, N17 9QU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 20% Straight Line
Computer Equipment 33% Straight Line
2.

Average number of employees

Average number of employees during the year was 3 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 October 2022 6,044    53,009    59,053 
Additions    
Disposals    
At 30 September 2023 6,044    53,009    59,053 
Depreciation
At 01 October 2022 2,555    35,679    38,234 
Charge for year 1,209    11,370    12,579 
On disposals    
At 30 September 2023 3,764    47,049    50,813 
Net book values
Closing balance as at 30 September 2023 2,280    5,960    8,240 
Opening balance as at 01 October 2022 2,409    10,882    13,291 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 9,288    23,656 
VAT 3,255   
12,543    23,656 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Corporation Tax 13,424    6,418 
PAYE & Social Security 2,859    1,866 
Accrued Expenses 2,165    2,165 
Pension Control Account 269    251 
Directors' Current Accounts 17,838    19,517 
VAT   1,374 
36,555    31,591 

6.

Advances and Credits



Jeroen CLAUS
Creditors due within one year include £17,838 (2022: £19,517) due to the director of the company.

Current year (2023)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
WrittenOff
£
Waived
£
Carry Forward
£
Jeroen CLAUS(19,517)1,679 (17,838)
-1951716790000-17838
Previous year (2022)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
WrittenOff
£
Waived
£
Carry Forward
£
Jeroen CLAUS(13,446)(6,071)(19,517)
-13446-60710000-19517
3