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Company Registration No. SC659527 (Scotland)
PHRONESIS SAFETY LTD Unaudited accounts for the year ended 30 April 2024
PHRONESIS SAFETY LTD Unaudited accounts Contents
Page
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PHRONESIS SAFETY LTD Company Information for the year ended 30 April 2024
Director
Mr Mark Hourston
Company Number
SC659527 (Scotland)
Registered Office
23 GILMOUR WYND STEVENSTON KA20 4DA SCOTLAND
Accountants
The Digital Accountant 59 Pear Tree Ave Chorley Lancashire PR7 4NL
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PHRONESIS SAFETY LTD Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,191 
729 
Current assets
Debtors
77,118 
- 
Cash at bank and in hand
(36,754)
21,750 
40,364 
21,750 
Creditors: amounts falling due within one year
22,605 
41,963 
Net current assets
62,969 
63,713 
Net assets
65,160 
64,442 
Capital and reserves
Profit and loss account
65,160 
64,442 
Shareholders' funds
65,160 
64,442 
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 director acknowledges his 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 and authorised for issue on 7 January 2025 and were signed on its behalf by
Mr Mark Hourston Director Company Registration No. SC659527
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PHRONESIS SAFETY LTD Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
PHRONESIS SAFETY LTD is a private company, limited by shares, registered in Scotland, registration number SC659527. The registered office is 23 GILMOUR WYND, STEVENSTON, KA20 4DA, SCOTLAND.
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.
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:
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
729 
- 
729 
Additions
- 
1,462 
1,462 
At 30 April 2024
729 
1,462 
2,191 
Depreciation
At 30 April 2024
- 
- 
- 
Net book value
At 30 April 2024
729 
1,462 
2,191 
At 30 April 2023
729 
- 
729 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
3,782 
- 
Trade debtors
22,133 
- 
Other debtors
51,203 
- 
77,118 
- 
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PHRONESIS SAFETY LTD Notes to the Accounts for the year ended 30 April 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
(18)
- 
Other creditors
(22,587)
(41,963)
(22,605)
(41,963)
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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