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dpl-frs:DistributionCosts dpl-frs:Item2 2021-09-01 2022-08-31 12182408 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-09-01 2022-08-31 12182408 dpl-frs:Item3 2021-09-01 2022-08-31 12182408 dpl-frs:Item3 2021-08-31 12182408 dpl-frs:Item3 2022-08-31 12182408 dpl-frs:CostSales dpl-frs:Item3 2021-09-01 2022-08-31 12182408 dpl-frs:CostSales dpl-frs:Item3 2021-08-31 12182408 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 12182408 dpl-frs:DistributionCosts dpl-frs:Item3 2021-09-01 2022-08-31 12182408 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-01 2022-08-31 12182408 dpl-frs:Item4 2021-09-01 2022-08-31 12182408 dpl-frs:Item4 2021-08-31 12182408 dpl-frs:Item4 2022-08-31 12182408 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 12182408 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 12182408 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 12182408 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 12182408 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 12182408 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2021-09-01 2022-08-31 12182408 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 12182408 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 12182408 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 12182408 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 12182408 dpl-frs:Item8 2021-09-01 2022-08-31 12182408 dpl-frs:Item8 2021-08-31 12182408 dpl-frs:Item8 2022-08-31 12182408 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 12182408 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 12182408 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 12182408 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 12182408 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 12182408 dpl-frs:Item9 2021-09-01 2022-08-31 12182408 dpl-frs:Item9 2021-08-31 12182408 dpl-frs:Item9 2022-08-31 12182408 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 12182408 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 12182408 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 12182408 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 12182408 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 12182408 dpl-frs:Item10 2021-09-01 2022-08-31 12182408 dpl-frs:Item10 2021-08-31 12182408 dpl-frs:Item10 2022-08-31 12182408 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 12182408 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 12182408 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 12182408 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 12182408 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 12182408 dpl-frs:Item11 2021-09-01 2022-08-31 12182408 dpl-frs:Item11 2021-08-31 12182408 dpl-frs:Item11 2022-08-31 12182408 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 12182408 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 12182408 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 12182408 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 12182408 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 12182408 dpl-frs:Item12 2021-09-01 2022-08-31 12182408 dpl-frs:Item12 2021-08-31 12182408 dpl-frs:Item12 2022-08-31 12182408 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 12182408 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 12182408 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 12182408 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 12182408 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 12182408 1 2021-09-01 2022-08-31 12182408 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 12182408
Phoenix Inspired Properties Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Michael Stuart Associates Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12182408
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 627 1,199
Investment Properties 5 220,000 208,686
220,627 209,885
CURRENT ASSETS
Debtors 6 1,050 975
Cash at bank and in hand 1,685 1,665
2,735 2,640
Creditors: Amounts Falling Due Within One Year 7 (70,399 ) (78,041 )
NET CURRENT ASSETS (LIABILITIES) (67,664 ) (75,401 )
TOTAL ASSETS LESS CURRENT LIABILITIES 152,963 134,484
Creditors: Amounts Falling Due After More Than One Year 8 (147,277 ) (136,050 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,213 ) (3,385 )
NET LIABILITIES (527 ) (4,951 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (627 ) (5,051 )
SHAREHOLDERS' FUNDS (527) (4,951)
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Martin Stone
Director
16/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Phoenix Inspired Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12182408 . The registered office is C/O Michael Stuart Associates, Suite F4 The Business centre, Templewood Estate, Stock Road, Essex, CM2 8LP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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:
Computer Equipment 33% Straight Line
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. 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 years 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 assets reflect 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Computer Equipment
£
Cost or Valuation
As at 1 September 2022 2,121
As at 31 August 2023 2,121
Depreciation
As at 1 September 2022 922
Provided during the period 572
As at 31 August 2023 1,494
Net Book Value
As at 31 August 2023 627
As at 1 September 2022 1,199
5. Investment Property
2023
£
Fair Value
As at 1 September 2022 208,686
Revaluations 11,314
As at 31 August 2023 220,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2023 2022
£ £
Cost 195,144 195,144
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,050 975
1,050 975
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,433 117
Accruals and deferred income 1,300 1,272
Director's loan account 67,666 76,652
70,399 78,041
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 6,437 9,140
Mortgage 140,840 126,910
147,277 136,050
9. Secured Creditors
Of the creditors the following amounts are secured, by way of a 1st legal charge over certain investment property.
2023 2022
£ £
Bank loans and overdrafts 140,840 126,910
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5