2022-11-012023-10-312023-10-31false12948728PHENIX-UK LIMITED2024-10-0282990iso4217:GBPxbrli:pure129487282022-11-01129487282023-10-31129487282022-11-012023-10-31129487282021-11-01129487282022-10-31129487282021-11-012022-10-3112948728bus:SmallEntities2022-11-012023-10-3112948728bus:AuditExempt-NoAccountantsReport2022-11-012023-10-3112948728bus:FullAccounts2022-11-012023-10-3112948728bus:PrivateLimitedCompanyLtd2022-11-012023-10-3112948728core:WithinOneYear2023-10-3112948728core:AfterOneYear2023-10-3112948728core:WithinOneYear2022-10-3112948728core:AfterOneYear2022-10-3112948728core:ShareCapital2023-10-3112948728core:SharePremium2023-10-3112948728core:RevaluationReserve2023-10-3112948728core:OtherReservesSubtotal2023-10-3112948728core:RetainedEarningsAccumulatedLosses2023-10-3112948728core:ShareCapital2022-10-3112948728core:SharePremium2022-10-3112948728core:RevaluationReserve2022-10-3112948728core:OtherReservesSubtotal2022-10-3112948728core:RetainedEarningsAccumulatedLosses2022-10-3112948728core:LandBuildings2023-10-3112948728core:PlantMachinery2023-10-3112948728core:Vehicles2023-10-3112948728core:FurnitureFittings2023-10-3112948728core:OfficeEquipment2023-10-3112948728core:NetGoodwill2023-10-3112948728core:IntangibleAssetsOtherThanGoodwill2023-10-3112948728core:ListedExchangeTraded2023-10-3112948728core:UnlistedNon-exchangeTraded2023-10-3112948728core:LandBuildings2022-10-3112948728core:PlantMachinery2022-10-3112948728core:Vehicles2022-10-3112948728core:FurnitureFittings2022-10-3112948728core:OfficeEquipment2022-10-3112948728core:NetGoodwill2022-10-3112948728core:IntangibleAssetsOtherThanGoodwill2022-10-3112948728core:ListedExchangeTraded2022-10-3112948728core:UnlistedNon-exchangeTraded2022-10-3112948728core:LandBuildings2022-11-012023-10-3112948728core:PlantMachinery2022-11-012023-10-3112948728core:Vehicles2022-11-012023-10-3112948728core:FurnitureFittings2022-11-012023-10-3112948728core:OfficeEquipment2022-11-012023-10-3112948728core:NetGoodwill2022-11-012023-10-3112948728core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3112948728core:ListedExchangeTraded2022-11-012023-10-3112948728core:UnlistedNon-exchangeTraded2022-11-012023-10-3112948728core:MoreThanFiveYears2022-11-012023-10-3112948728core:Non-currentFinancialInstruments2023-10-3112948728core:Non-currentFinancialInstruments2022-10-3112948728dpl:CostSales2022-11-012023-10-3112948728dpl:DistributionCosts2022-11-012023-10-3112948728core:LandBuildings2022-11-012023-10-3112948728core:PlantMachinery2022-11-012023-10-3112948728core:Vehicles2022-11-012023-10-3112948728core:FurnitureFittings2022-11-012023-10-3112948728core:OfficeEquipment2022-11-012023-10-3112948728dpl:AdministrativeExpenses2022-11-012023-10-3112948728core:NetGoodwill2022-11-012023-10-3112948728core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3112948728dpl:GroupUndertakings2022-11-012023-10-3112948728dpl:ParticipatingInterests2022-11-012023-10-3112948728dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-10-3112948728core:ListedExchangeTraded2022-11-012023-10-3112948728dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-10-3112948728core:UnlistedNon-exchangeTraded2022-11-012023-10-3112948728dpl:CostSales2021-11-012022-10-3112948728dpl:DistributionCosts2021-11-012022-10-3112948728core:LandBuildings2021-11-012022-10-3112948728core:PlantMachinery2021-11-012022-10-3112948728core:Vehicles2021-11-012022-10-3112948728core:FurnitureFittings2021-11-012022-10-3112948728core:OfficeEquipment2021-11-012022-10-3112948728dpl:AdministrativeExpenses2021-11-012022-10-3112948728core:NetGoodwill2021-11-012022-10-3112948728core:IntangibleAssetsOtherThanGoodwill2021-11-012022-10-3112948728dpl:GroupUndertakings2021-11-012022-10-3112948728dpl:ParticipatingInterests2021-11-012022-10-3112948728dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-012022-10-3112948728core:ListedExchangeTraded2021-11-012022-10-3112948728dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-012022-10-3112948728core:UnlistedNon-exchangeTraded2021-11-012022-10-3112948728core:NetGoodwill2023-10-3112948728core:IntangibleAssetsOtherThanGoodwill2023-10-3112948728core:LandBuildings2023-10-3112948728core:PlantMachinery2023-10-3112948728core:Vehicles2023-10-3112948728core:FurnitureFittings2023-10-3112948728core:OfficeEquipment2023-10-3112948728core:AfterOneYear2023-10-3112948728core:WithinOneYear2023-10-3112948728core:ListedExchangeTraded2023-10-3112948728core:UnlistedNon-exchangeTraded2023-10-3112948728core:ShareCapital2023-10-3112948728core:SharePremium2023-10-3112948728core:RevaluationReserve2023-10-3112948728core:OtherReservesSubtotal2023-10-3112948728core:RetainedEarningsAccumulatedLosses2023-10-3112948728core:NetGoodwill2022-10-3112948728core:IntangibleAssetsOtherThanGoodwill2022-10-3112948728core:LandBuildings2022-10-3112948728core:PlantMachinery2022-10-3112948728core:Vehicles2022-10-3112948728core:FurnitureFittings2022-10-3112948728core:OfficeEquipment2022-10-3112948728core:AfterOneYear2022-10-3112948728core:WithinOneYear2022-10-3112948728core:Liste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PHENIX-UK LIMITED

Registered Number
12948728
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

PHENIX-UK LIMITED
Company Information
for the year from 1 November 2022 to 31 October 2023

Directors

KUMAR, Aaron Jitendra
PATEL, Jyotiben Jitendrabhai
PATEL, Rakhee
PATEL, Uma

Registered Address

2nd Floor Grove House
55 Lowlands Road
Harrow
HA1 3AW

Registered Number

12948728 (England and Wales)
PHENIX-UK LIMITED
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets383,96195,955
83,96195,955
Current assets
Debtors8,7467,192
Cash at bank and on hand7,451285
16,1977,477
Creditors amounts falling due within one year4(136,377)(127,531)
Net current assets (liabilities)(120,180)(120,054)
Total assets less current liabilities(36,219)(24,099)
Net assets(36,219)(24,099)
Capital and reserves
Called up share capital100100
Profit and loss account(36,319)(24,199)
Shareholders' funds(36,219)(24,099)
The financial statements were approved and authorised for issue by the Board of Directors on 2 October 2024, and are signed on its behalf by:
PATEL, Rakhee
Director
Registered Company No. 12948728
PHENIX-UK LIMITED
Notes to the Financial Statements
for the year ended 31 October 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortization and any accumulated impairment losses. Patents and licensees are being amortized evenly over their estimated useful life of 10 years.
2.Average number of employees

20232022
Average number of employees during the year44
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 November 22119,944119,944
At 31 October 23119,944119,944
Amortisation and impairment
At 01 November 2223,98923,989
Charge for year11,99411,994
At 31 October 2335,98335,983
Net book value
At 31 October 2383,96183,961
At 31 October 2295,95595,955
4.Creditors: amounts due within one year

2023

2022

££
Other creditors120,439120,339
Accrued liabilities and deferred income15,9387,192
Total136,377127,531
Other creditors includes balances of £495 (2022 - £395) related to Phenix-UK Trading Limited.