2022-11-012023-10-312023-10-31false12943151PHENIX-UK HOLDINGS LIMITED2024-08-27iso4217:GBPxbrli:pure129431512022-11-01129431512023-10-31129431512022-11-012023-10-31129431512021-11-01129431512022-10-31129431512021-11-012022-10-3112943151bus:SmallEntities2022-11-012023-10-3112943151bus:AuditExempt-NoAccountantsReport2022-11-012023-10-3112943151bus:FullAccounts2022-11-012023-10-3112943151bus:PrivateLimitedCompanyLtd2022-11-012023-10-3112943151core:WithinOneYear2023-10-3112943151core:AfterOneYear2023-10-3112943151core:WithinOneYear2022-10-3112943151core:AfterOneYear2022-10-3112943151core:ShareCapital2023-10-3112943151core:SharePremium2023-10-3112943151core:RevaluationReserve2023-10-3112943151core:OtherReservesSubtotal2023-10-3112943151core:RetainedEarningsAccumulatedLosses2023-10-3112943151core:ShareCapital2022-10-3112943151core:SharePremium2022-10-3112943151core:RevaluationReserve2022-10-3112943151core:OtherReservesSubtotal2022-10-3112943151core:RetainedEarningsAccumulatedLosses2022-10-3112943151core:LandBuildings2023-10-3112943151core:PlantMachinery2023-10-3112943151core:Vehicles2023-10-3112943151core:FurnitureFittings2023-10-3112943151core:OfficeEquipment2023-10-3112943151core:NetGoodwill2023-10-3112943151core:IntangibleAssetsOtherThanGoodwill2023-10-3112943151core:ListedExchangeTraded2023-10-3112943151core:UnlistedNon-exchangeTraded2023-10-3112943151core:LandBuildings2022-10-3112943151core:PlantMachinery2022-10-3112943151core:Vehicles2022-10-3112943151core:FurnitureFittings2022-10-3112943151core:OfficeEquipment2022-10-3112943151core:NetGoodwill2022-10-3112943151core:IntangibleAssetsOtherThanGoodwill2022-10-3112943151core:ListedExchangeTraded2022-10-3112943151core:UnlistedNon-exchangeTraded2022-10-3112943151core:LandBuildings2022-11-012023-10-3112943151core:PlantMachinery2022-11-012023-10-3112943151core:Vehicles2022-11-012023-10-3112943151core:FurnitureFittings2022-11-012023-10-3112943151core:OfficeEquipment2022-11-012023-10-3112943151core:NetGoodwill2022-11-012023-10-3112943151core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3112943151core:ListedExchangeTraded2022-11-012023-10-3112943151core:UnlistedNon-exchangeTraded2022-11-012023-10-3112943151core:MoreThanFiveYears2022-11-012023-10-3112943151core:Non-currentFinancialInstruments2023-10-3112943151core:Non-currentFinancialInstruments2022-10-3112943151dpl:CostSales2022-11-012023-10-3112943151dpl:DistributionCosts2022-11-012023-10-3112943151core:LandBuildings2022-11-012023-10-3112943151core:PlantMachinery2022-11-012023-10-3112943151core:Vehicles2022-11-012023-10-3112943151core:FurnitureFittings2022-11-012023-10-3112943151core:OfficeEquipment2022-11-012023-10-3112943151dpl:AdministrativeExpenses2022-11-012023-10-3112943151core:NetGoodwill2022-11-012023-10-3112943151core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3112943151dpl:GroupUndertakings2022-11-012023-10-3112943151dpl:ParticipatingInterests2022-11-012023-10-3112943151dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-10-3112943151core:ListedExchangeTraded2022-11-012023-10-3112943151dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-10-3112943151core:UnlistedNon-exchangeTraded2022-11-012023-10-3112943151dpl:CostSales2021-11-012022-10-3112943151dpl:DistributionCosts2021-11-012022-10-3112943151core:LandBuildings2021-11-012022-10-3112943151core:PlantMachinery2021-11-012022-10-3112943151core:Vehicles2021-11-012022-10-3112943151core:FurnitureFittings2021-11-012022-10-3112943151core:OfficeEquipment2021-11-012022-10-3112943151dpl:AdministrativeExpenses2021-11-012022-10-3112943151core:NetGoodwill2021-11-012022-10-3112943151core:IntangibleAssetsOtherThanGoodwill2021-11-012022-10-3112943151dpl:GroupUndertakings2021-11-012022-10-3112943151dpl:ParticipatingInterests2021-11-012022-10-3112943151dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-012022-10-3112943151core:ListedExchangeTraded2021-11-012022-10-3112943151dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-012022-10-3112943151core:UnlistedNon-exchangeTraded2021-11-012022-10-3112943151core:NetGoodwill2023-10-3112943151core:IntangibleAssetsOtherThanGoodwill2023-10-3112943151core:LandBuildings2023-10-3112943151core:PlantMachinery2023-10-3112943151core:Vehicles2023-10-3112943151core:FurnitureFittings2023-10-3112943151core:OfficeEquipment2023-10-3112943151core:AfterOneYear2023-10-3112943151core:WithinOneYear2023-10-3112943151core:ListedExchangeTraded2023-10-3112943151core:UnlistedNon-exchangeTraded2023-10-3112943151core:ShareCapital2023-10-3112943151core:SharePremium2023-10-3112943151core:RevaluationReserve2023-10-3112943151core:OtherReservesSubtotal2023-10-3112943151core:RetainedEarningsAccumulatedLosses2023-10-3112943151core:NetGoodwill2022-10-3112943151core:IntangibleAssetsOtherThanGoodwill2022-10-3112943151core:LandBuildings2022-10-3112943151core:PlantMachinery2022-10-3112943151core:Vehicles2022-10-3112943151core:FurnitureFittings2022-10-3112943151core:OfficeEquipment2022-10-3112943151core:AfterOneYear2022-10-3112943151core:WithinOneYear2022-10-3112943151core:ListedExch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PHENIX-UK HOLDINGS LIMITED

Registered Number
12943151
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

PHENIX-UK HOLDINGS 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

12943151 (England and Wales)
PHENIX-UK HOLDINGS LIMITED
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Investments3400400
400400
Current assets
Cash at bank and on hand1,1601,185
1,1601,185
Creditors amounts falling due within one year4(895)(795)
Net current assets (liabilities)265390
Total assets less current liabilities665790
Net assets665790
Capital and reserves
Called up share capital1,0001,000
Profit and loss account(335)(210)
Shareholders' funds665790
The financial statements were approved and authorised for issue by the Board of Directors on 27 August 2024, and are signed on its behalf by:
PATEL, Rakhee
Director
Registered Company No. 12943151
PHENIX-UK HOLDINGS 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.
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.
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.
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.
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.
2.Average number of employees

20232022
Average number of employees during the year44
3.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 November 22400400
At 31 October 23400400
Net book value
At 31 October 23400400
At 31 October 22400400

Notes

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

2023

2022

££
Other creditors895795
Total895795
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognized at transaction price net of any transaction costs and subsequently measured at amortized cost determined using the effective interest method.
5.Related party transactions
Amount of owed by group undertaking of £495 (2022 - £395) which is related to Phenix-UK Trading Limited.