2023-01-012023-12-312023-12-31false12493466360 PHOENIX HOLDING 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360 PHOENIX HOLDING LTD

Registered Number
12493466
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

360 PHOENIX HOLDING LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

GUIDUZZI, Pier Luigi

Registered Address

Linen Hall 162-168 Regent Street Room 252-254
London
W1B 5TB

Registered Number

12493466 (England and Wales)
360 PHOENIX HOLDING LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Investments3200200
200200
Current assets
Debtors4100100
Cash at bank and on hand3,56627,995
3,66628,095
Creditors amounts falling due within one year5(900)(100)
Net current assets (liabilities)2,76627,995
Total assets less current liabilities2,96628,195
Net assets2,96628,195
Capital and reserves
Called up share capital100100
Profit and loss account2,86628,095
Shareholders' funds2,96628,195
The financial statements were approved and authorised for issue by the Director on 5 September 2024, and are signed on its behalf by:
GUIDUZZI, Pier Luigi
Director
Registered Company No. 12493466
360 PHOENIX HOLDING 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.
Basis of preparation
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).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Dividend income
Dividend income is recognised when the right to receive payment is established.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20232022
Average number of employees during the year00
3.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 January 23200200
At 31 December 23200200
Net book value
At 31 December 23200200
At 31 December 22200200

Notes

1Investments in group undertakings and participating interests
4.Debtors: amounts due within one year

2023

2022

££
Other debtors100100
Total100100
5.Creditors: amounts due within one year

2023

2022

££
Other creditors100100
Accrued liabilities and deferred income800-
Total900100