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Company Registration No. 14017796 (England and Wales)
Land Phoenix Ltd Unaudited accounts for the year ended 31 March 2025
Land Phoenix Ltd Unaudited accounts Contents
Page
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Land Phoenix Ltd Company Information for the year ended 31 March 2025
Director
Mrs Drusilla Butterfield
Company Number
14017796 (England and Wales)
Registered Office
7 Drovers Lane Chagford Newton Abbot Devon TQ13 8FQ
Accountants
Mrs Catherine Flannery, FMAAT, FCCA, BSc (Hons) South Devon Accounting Ltd 6 Orchard Close Ogwell Newton Abbot TQ12 6AL
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Land Phoenix Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
8,767 
11,690 
Current assets
Cash at bank and in hand
4,265 
2,017 
Creditors: amounts falling due within one year
(13,903)
(19,982)
Net current liabilities
(9,638)
(17,965)
Total assets less current liabilities
(871)
(6,275)
Creditors: amounts falling due after more than one year
(600)
(600)
Provisions for liabilities
Deferred tax
(1,667)
(2,222)
Net liabilities
(3,138)
(9,097)
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
(3,148)
(9,107)
Shareholders' funds
(3,138)
(9,097)
For the year ending 31 March 2025 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 her 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 3 June 2025 and were signed on its behalf by
Mrs Drusilla Butterfield Director Company Registration No. 14017796
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Land Phoenix Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Land Phoenix Ltd is a private company, limited by shares, registered in England and Wales, registration number 14017796. The registered office is 7 Drovers Lane, Chagford, Newton Abbot, Devon, TQ13 8FQ.
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:
Plant & machinery
25% Reducing Balance Basis
Motor vehicles
25% Reducing Balance Basis
Computer equipment
25% Reducing Balance Basis
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
2,508 
17,000 
1,275 
20,783 
At 31 March 2025
2,508 
17,000 
1,275 
20,783 
Depreciation
At 1 April 2024
1,097 
7,438 
558 
9,093 
Charge for the year
353 
2,391 
179 
2,923 
At 31 March 2025
1,450 
9,829 
737 
12,016 
Net book value
At 31 March 2025
1,058 
7,171 
538 
8,767 
At 31 March 2024
1,411 
9,562 
717 
11,690 
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Land Phoenix Ltd Notes to the Accounts for the year ended 31 March 2025
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Loans from directors
13,903 
19,982 
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Accruals
600 
600 
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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