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PHOENIX BARK LIMITED

Registered Number
11987669
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

PHOENIX BARK LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

RANDALL, Duncan Peter

Registered Address

C/O C Todd & Co Office B5, 62 Market Street
Eckington
Sheffield
S21 4JH

Registered Number

11987669 (England and Wales)
PHOENIX BARK LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Intangible assets31,200,00068,000
Tangible assets522,96327,015
1,222,96395,015
Current assets
Stocks38,00028,000
Debtors667,08583,724
Cash at bank and on hand1,60913,708
106,694125,432
Creditors amounts falling due within one year7(323,200)(234,858)
Net current assets (liabilities)(216,506)(109,426)
Total assets less current liabilities1,006,457(14,411)
Creditors amounts falling due after one year8(523,167)(551,793)
Net assets483,290(566,204)
Capital and reserves
Called up share capital1,2561,208
Share premium226,120164,567
Revaluation reserve1,132,000-
Profit and loss account(876,086)(731,979)
Shareholders' funds483,290(566,204)
The financial statements were approved and authorised for issue by the Director on 29 May 2025, and are signed on its behalf by:
RANDALL, Duncan Peter
Director
Registered Company No. 11987669
PHOENIX BARK LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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.
Intangible assets
Intangible assets are initially stated at cost less accumulated amortisation and accumulated impairment losses. The assets are subsequently measured using the revaluation model. Under the revaluation model, the asset shall be carried at a revalued amount, being its fair value at the date of revaluation less any subsequent accumulated amortisation and subsequent accumulated impairment losses, provided that the fair value can be determined by reference to an active market.
Research and development
All research costs are expensed. Costs related to the development of products are capitalised when they meet the criteria stated in FRS 102, Section 18 Intangible assets other than Goodwill. All other development expenditure is recognised as an expense in the period in which it is incurred.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
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.
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

20252024
Average number of employees during the year1212
3.Intangible assets

Total

£
Cost or valuation
At 01 April 2468,000
Revaluations1,132,000
At 31 March 251,200,000
Net book value
At 31 March 251,200,000
At 31 March 2468,000
4.Revaluation of intangible assets
5.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 2435,211
At 31 March 2535,211
Depreciation and impairment
At 01 April 248,196
Charge for year4,052
At 31 March 2512,248
Net book value
At 31 March 2522,963
At 31 March 2427,015
6.Debtors: amounts due within one year

2025

2024

££
Other debtors67,08583,724
Total67,08583,724
7.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables99,254108,574
Bank borrowings and overdrafts22,6351,596
Taxation and social security85,745111,801
Other creditors87,763145
Accrued liabilities and deferred income27,80312,742
Total323,200234,858
8.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts226,609230,362
Other creditors296,558321,431
Total523,167551,793