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Company Registration No. 9605479 (England and Wales)
Phoenix Forensic Service Provider Ltd Unaudited accounts for the year ended 30 April 2024
Phoenix Forensic Service Provider Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
47,420 
53,042 
Current assets
Debtors
12,382 
16,271 
Cash at bank and in hand
17,128 
3,240 
29,510 
19,511 
Creditors: amounts falling due within one year
(82,131)
(79,217)
Net current liabilities
(52,621)
(59,706)
Net liabilities
(5,201)
(6,664)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(5,301)
(6,764)
Shareholders' funds
(5,201)
(6,664)
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2024 and were signed on its behalf by
M Lown Director Company Registration No. 9605479
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Phoenix Forensic Service Provider Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Phoenix Forensic Service Provider Ltd is a private company, limited by shares, registered in England and Wales, registration number 9605479. The registered office is The Nook, Peterstow, Ross-On-Wye, Herefordshire, HR9 6LD, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Straight Line - 5 Years
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Phoenix Forensic Service Provider Ltd Notes to the Accounts for the year ended 30 April 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
- 
55,842 
55,842 
Additions
1,628 
5,241 
6,869 
At 30 April 2024
1,628 
61,083 
62,711 
Depreciation
At 1 May 2023
- 
2,800 
2,800 
Charge for the year
100 
12,391 
12,491 
At 30 April 2024
100 
15,191 
15,291 
Net book value
At 30 April 2024
1,528 
45,892 
47,420 
At 30 April 2023
- 
53,042 
53,042 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
3,789 
Trade debtors
3,121 
4,752 
Deferred tax asset
4,510 
4,851 
Accrued income and prepayments
1,145 
878 
Other debtors
3,606 
2,001 
12,382 
16,271 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
1,386 
- 
Trade creditors
1,088 
644 
Taxes and social security
405 
371 
Loans from directors
78,542 
77,527 
Accruals
710 
675 
82,131 
79,217 
7
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
(4,510)
(4,851)
2024 
2023 
£ 
£ 
Provision at start of year
(4,851)
- 
Charged/(credited) to the profit and loss account
341 
(4,851)
Provision at end of year
(4,510)
(4,851)
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Phoenix Forensic Service Provider Ltd Notes to the Accounts for the year ended 30 April 2024
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
R Lown
Directors Loan Account
1,500 
1,200 
- 
2,700 
1,500 
1,200 
- 
2,700 
10
Average number of employees
During the year the average number of employees was 2 (2023: 1).
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