2023-01-012023-12-312023-12-31false08811050BLUE PHOENIX ENTERPRISES UK LTD2024-03-2770210iso4217:GBPxbrli:pure088110502023-01-01088110502023-12-31088110502023-01-012023-12-31088110502022-01-01088110502022-12-31088110502022-01-012022-12-3108811050bus:SmallEntities2023-01-012023-12-3108811050bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3108811050bus:FullAccounts2023-01-012023-12-3108811050bus:PrivateLimitedCompanyLtd2023-01-012023-12-3108811050core:WithinOneYear2023-12-3108811050core:AfterOneYear2023-12-3108811050core:WithinOneYear2022-12-3108811050core:AfterOneYear2022-12-3108811050core:ShareCapital2023-12-3108811050core:SharePremium2023-12-3108811050core:RevaluationReserve2023-12-3108811050core:OtherReservesSubtotal2023-12-3108811050core:RetainedEarningsAccumulatedLosses2023-12-3108811050core:ShareCapital2022-12-3108811050core:SharePremium2022-12-3108811050core:RevaluationReserve2022-12-3108811050core:OtherReservesSubtotal2022-12-3108811050core:RetainedEarningsAccumulatedLosses2022-12-3108811050core:LandBuildings2023-12-3108811050core:PlantMachinery2023-12-3108811050core:Vehicles2023-12-3108811050core:FurnitureFittings2023-12-3108811050core:OfficeEquipment2023-12-3108811050core:NetGoodwill2023-12-3108811050core:IntangibleAssetsOtherThanGoodwill2023-12-3108811050core:ListedExchangeTraded2023-12-3108811050core:UnlistedNon-exchangeTraded2023-12-3108811050core:LandBuildings2022-12-3108811050core:PlantMachinery2022-12-3108811050core:Vehicles2022-12-3108811050core:FurnitureFittings2022-12-3108811050core:OfficeEquipment2022-12-3108811050core:NetGoodwill2022-12-3108811050core:IntangibleAssetsOtherThanGoodwill2022-12-3108811050core:ListedExchangeTraded2022-12-3108811050core:UnlistedNon-exchangeTraded2022-12-3108811050core:LandBuildings2023-01-012023-12-3108811050core:PlantMachinery2023-01-012023-12-3108811050core:Vehicles2023-01-012023-12-3108811050core:FurnitureFittings2023-01-012023-12-3108811050core:OfficeEquipment2023-01-012023-12-3108811050core:NetGoodwill2023-01-012023-12-3108811050core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3108811050core:ListedExchangeTraded2023-01-012023-12-3108811050core:UnlistedNon-exchangeTraded2023-01-012023-12-3108811050core:MoreThanFiveYears2023-01-012023-12-3108811050core:Non-currentFinancialInstruments2023-12-3108811050core:Non-currentFinancialInstruments2022-12-3108811050dpl:CostSales2023-01-012023-12-3108811050dpl:DistributionCosts2023-01-012023-12-3108811050core:LandBuildings2023-01-012023-12-3108811050core:PlantMachinery2023-01-012023-12-3108811050core:Vehicles2023-01-012023-12-3108811050core:FurnitureFittings2023-01-012023-12-3108811050core:OfficeEquipment2023-01-012023-12-3108811050dpl:AdministrativeExpenses2023-01-012023-12-3108811050core:NetGoodwill2023-01-012023-12-3108811050core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3108811050dpl:GroupUndertakings2023-01-012023-12-3108811050dpl:ParticipatingInterests2023-01-012023-12-3108811050dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3108811050core:ListedExchangeTraded2023-01-012023-12-3108811050dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3108811050core:UnlistedNon-exchangeTraded2023-01-012023-12-3108811050dpl:CostSales2022-01-012022-12-3108811050dpl:DistributionCosts2022-01-012022-12-3108811050core:LandBuildings2022-01-012022-12-3108811050core:PlantMachinery2022-01-012022-12-3108811050core:Vehicles2022-01-012022-12-3108811050core:FurnitureFittings2022-01-012022-12-3108811050core:OfficeEquipment2022-01-012022-12-3108811050dpl:AdministrativeExpenses2022-01-012022-12-3108811050core:NetGoodwill2022-01-012022-12-3108811050core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3108811050dpl:GroupUndertakings2022-01-012022-12-3108811050dpl:ParticipatingInterests2022-01-012022-12-3108811050dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3108811050core:ListedExchangeTraded2022-01-012022-12-3108811050dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3108811050core:UnlistedNon-exchangeTraded2022-01-012022-12-3108811050core:NetGoodwill2023-12-3108811050core:IntangibleAssetsOtherThanGoodwill2023-12-3108811050core:LandBuildings2023-12-3108811050core:PlantMachinery2023-12-3108811050core:Vehicles2023-12-3108811050core:FurnitureFittings2023-12-3108811050core:OfficeEquipment2023-12-3108811050core:AfterOneYear2023-12-3108811050core:WithinOneYear2023-12-3108811050core:ListedExchangeTraded2023-12-3108811050core:UnlistedNon-exchangeTraded2023-12-3108811050core:ShareCapital2023-12-3108811050core:SharePremium2023-12-3108811050core:RevaluationReserve2023-12-3108811050core:OtherReservesSubtotal2023-12-3108811050core:RetainedEarningsAccumulatedLosses2023-12-3108811050core:NetGoodwill2022-12-3108811050core:IntangibleAssetsOtherThanGoodwill2022-12-3108811050core:LandBuildings2022-12-3108811050core:PlantMachinery2022-12-3108811050core:Vehicles2022-12-3108811050core:FurnitureFittings2022-12-3108811050core:OfficeEquipment2022-12-3108811050core:AfterOneYear2022-12-3108811050core:WithinOneYear2022-12-3108811050core:ListedExc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BLUE PHOENIX ENTERPRISES UK LTD

Registered Number
08811050
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

BLUE PHOENIX ENTERPRISES UK LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

HARVEY, Gillian Anne

Registered Address

71-75 Shelton Street
Covent Garden
London
WC2H 9JQ

Registered Number

08811050 (England and Wales)
BLUE PHOENIX ENTERPRISES UK LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3-336
-336
Current assets
Debtors42,880-
Cash at bank and on hand7132,644
3,5932,644
Creditors amounts falling due within one year5(1,000)(1,900)
Net current assets (liabilities)2,593744
Total assets less current liabilities2,5931,080
Creditors amounts falling due after one year6(32,573)(39,474)
Net assets(29,980)(38,394)
Capital and reserves
Called up share capital100100
Profit and loss account(30,080)(38,494)
Shareholders' funds(29,980)(38,394)
The financial statements were approved and authorised for issue by the Director on 27 March 2024, and are signed on its behalf by:
HARVEY, Gillian Anne
Director
Registered Company No. 08811050
BLUE PHOENIX ENTERPRISES UK LTD
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Going concern
The financial statements have been prepared on a going concern basis as the director has indicated their continued support for the company and will not seek repayment of their loan in preference of other creditors.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Fixtures and fittings5
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 01 January 234,0294,029
At 31 December 234,0294,029
Depreciation and impairment
At 01 January 233,6933,693
Charge for year336336
At 31 December 234,0294,029
Net book value
At 31 December 23--
At 31 December 22336336
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables2,880-
Total2,880-
5.Creditors: amounts due within one year

2023

2022

££
Bank borrowings and overdrafts1,0001,000
Accrued liabilities and deferred income-900
Total1,0001,900
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts1,5822,563
Other creditors30,99136,911
Total32,57339,474