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Company registration number: 02959806
PHD Investments Limited
Unaudited filleted financial statements
31 August 2024
PHD Investments Limited
Contents
Directors and other information
Director's responsibilities statement
Accountants report
Statement of financial position and notes to the financial statements
PHD Investments Limited
Directors and other information
Director Mrs Hita Brahmbhatt
Company number 02959806
Registered office Premier Food and Wine
Smith House Avenue
Brighouse
West Yorkshire
HD6 2JZ
Accountants A.I.M. Accountant Limited
10 Parkside
Little Gomersal
West Yorkshire
BD19 4JH
PHD Investments Limited
Director's responsibilities statement
Year ended 31 August 2024
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless she is satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to:
- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable her to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
PHD Investments Limited
Chartered accountants report to the director on the preparation of the
unaudited statutory financial statements of PHD Investments Limited
Year ended 31 August 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of PHD Investments Limited for the year ended 31 August 2024 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the director of PHD Investments Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of PHD Investments Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PHD Investments Limited and its director as a body for our work or for this report.
It is your duty to ensure that PHD Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of PHD Investments Limited. You consider that PHD Investments Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of PHD Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
A.I.M. Accountant Limited
Chartered Accountants
10 Parkside
Little Gomersal
West Yorkshire
BD19 4JH
24 October 2024
PHD Investments Limited
Statement of financial position
31 August 2024
2024 2023
£ £ £ £
Fixed assets 317,509 317,509
_______ _______
Current assets 12,046 16,420
Prepayments and accrued income 1,020 827
_______ _______
13,066 17,247
Creditors: amounts falling due within one year ( 35,793) ( 109,324)
_______ _______
Net current liabilities ( 22,727) ( 92,077)
_______ _______
Total assets less current liabilities 294,782 225,432
Creditors: amounts falling due after more than one year ( 59,682) -
Accruals and deferred income ( 914) ( 893)
_______ _______
Net assets 234,186 224,539
_______ _______
Capital and reserves 234,186 224,539
_______ _______
Notes to the financial statements
PHD Investments Limited
Year ended 31 August 2024
1. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2023: 1 ).
2. Directors advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:
2024
Balance brought forward Advances /(credits) to the director Balance o/standing
£ £ £
Mrs Hita Brahmbhatt ( 5,432) ( 4,568) ( 10,000)
_______ _______ _______
2023
Balance brought forward Advances /(credits) to the director Balance o/standing
£ £ £
Mrs Hita Brahmbhatt ( 17,932) 12,500 ( 5,432)
_______ _______ _______
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 24 October 2024 , and are signed on behalf of the board by:
Mrs Hita Brahmbhatt
Director
Company registration number: 02959806
The company is a private company limited by shares, registered in England and Wales.