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AMETHYST PHOENIX LIMITED

Registered Number
14842736
(England and Wales)

Unaudited Financial Statements for the Period ended
31 May 2024

AMETHYST PHOENIX LIMITED
Company Information
for the period from 3 May 2023 to 31 May 2024

Director

ZHANG, Jie

Registered Address

32 Chartwell Way
High Wycombe
HP11 1FZ

Registered Number

14842736 (England and Wales)
AMETHYST PHOENIX LIMITED
Statement of Financial Position
31 May 2024

Notes

2024

£

£

Fixed assets
Tangible assets32,956,735
2,956,735
Current assets
Debtors43,229
Cash at bank and on hand7,841
11,070
Creditors amounts falling due within one year5(2,949,003)
Net current assets (liabilities)(2,937,933)
Total assets less current liabilities18,802
Provisions for liabilities6(6,880)
Net assets11,922
Capital and reserves
Called up share capital100
Profit and loss account11,822
Shareholders' funds11,922
The financial statements were approved and authorised for issue by the Director on 12 March 2025, and are signed on its behalf by:
ZHANG, Jie
Director
Registered Company No. 14842736
AMETHYST PHOENIX LIMITED
Notes to the Financial Statements
for the period ended 31 May 2024

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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated 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 in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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.
Tangible fixed assets and depreciation
Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount. Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
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

2024
Average number of employees during the year1
3.Tangible fixed assets

Land & buildings

Fixtures & fittings

Total

£££
Cost or valuation
Additions2,929,21632,2212,961,437
At 31 May 242,929,21632,2212,961,437
Depreciation and impairment
Charge for year-4,7024,702
At 31 May 24-4,7024,702
Net book value
At 31 May 242,929,21627,5192,956,735
At 02 May 23---
4.Debtors: amounts due within one year

2024

£
Trade debtors / trade receivables747
Other debtors250
Prepayments and accrued income2,232
Total3,229
5.Creditors: amounts due within one year

2024

£
Other creditors2,942,603
Accrued liabilities and deferred income6,400
Total2,949,003
6.Provisions for liabilities

2024

£
Net deferred tax liability (asset)6,880
Total6,880