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REGISTERED NUMBER: 07866186 (England and Wales)















PHEMRI LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023






PHEMRI LIMITED (REGISTERED NUMBER: 07866186)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PHEMRI LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTOR: P J Siegert





REGISTERED OFFICE: Pool House
Astley
Stourport
Worcestershire
DY13 0RH





REGISTERED NUMBER: 07866186 (England and Wales)





ACCOUNTANTS: Davies Edwards & Co
Chartered Certified Accountants
West Lodge
Rainbow Street
Leominster
Herefordshire
HR6 8DQ

PHEMRI LIMITED (REGISTERED NUMBER: 07866186)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 34 42
Investment property 6 307,976 307,976
308,010 308,018

CURRENT ASSETS
Cash in hand 1 1

CREDITORS
Amounts falling due within one year 7 299,436 309,332
NET CURRENT LIABILITIES (299,435 ) (309,331 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,575

(1,313

)

PROVISIONS FOR LIABILITIES 6 8
NET ASSETS/(LIABILITIES) 8,569 (1,321 )

CAPITAL AND RESERVES
Called up share capital 8 2 2
Non distributable reserve 9 29,353 29,353
Retained earnings 9 (20,786 ) (30,676 )
SHAREHOLDERS' FUNDS 8,569 (1,321 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Statement of Income and Retained Earnings has not been delivered.

PHEMRI LIMITED (REGISTERED NUMBER: 07866186)

BALANCE SHEET - continued
30 NOVEMBER 2023



The financial statements were approved by the director and authorised for issue on 30 August 2024 and were signed by:





P J Siegert - Director


PHEMRI LIMITED (REGISTERED NUMBER: 07866186)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

Phemri Limited 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.

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.

Formation costs
Formation costs were amortised fully in the first period.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Tools and equipment - 20% on reducing balance

Investment property
Investment property is shown at historical cost. The director is of the opinion that this is a fair market value at the current year end date.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 NIL (2022 - NIL).

PHEMRI LIMITED (REGISTERED NUMBER: 07866186)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

4. FORMATION COSTS
Other
intangible
assets
£   
COST
At 1 December 2022
and 30 November 2023 430
AMORTISATION
At 1 December 2022
and 30 November 2023 430
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 -

5. TANGIBLE FIXED ASSETS
Tools and
equipment
£   
COST
At 1 December 2022
and 30 November 2023 396
DEPRECIATION
At 1 December 2022 354
Charge for year 8
At 30 November 2023 362
NET BOOK VALUE
At 30 November 2023 34
At 30 November 2022 42

6. INVESTMENT PROPERTY
Total
£   
COST
At 1 December 2022
and 30 November 2023 307,976
NET BOOK VALUE
At 30 November 2023 307,976
At 30 November 2022 307,976

The director is of the opinion that this is a fair market value at the current year end date. Subsequent years will be revalued in accordance with the regulations of FRS 102.

PHEMRI LIMITED (REGISTERED NUMBER: 07866186)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 784 940
Tax 3,196 812
Loan from shareholder 294,616 306,698
Accruals and deferred income 840 882
299,436 309,332

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
2 Ordinary £1 2 2

9. RESERVES
Non
Retained distributable
earnings reserve Totals
£    £    £   

At 1 December 2022 (30,676 ) 29,353 (1,323 )
Profit for the year 9,890 9,890
At 30 November 2023 (20,786 ) 29,353 8,567