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REGISTERED NUMBER: 11802590 (England and Wales)















Financial Statements for the Year Ended 31 January 2025

for

PHD Property Holdings Limited

PHD Property Holdings Limited (Registered number: 11802590)






Contents of the Financial Statements
for the Year Ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PHD Property Holdings Limited

Company Information
for the Year Ended 31 January 2025







DIRECTORS: B J Robinson
Mrs K Robinson





REGISTERED OFFICE: 152 Mill Lane
Wallasey
Wirral
Merseyside
CH44 3BN





REGISTERED NUMBER: 11802590 (England and Wales)





ACCOUNTANTS: Cobham Murphy
116 Duke Street
Liverpool
Merseyside
L1 5JW

PHD Property Holdings Limited (Registered number: 11802590)

Balance Sheet
31 January 2025

31.1.25 31.1.24
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 - 325,000

CURRENT ASSETS
Debtors 5 335,892 -
Cash at bank 1,250 15,811
337,142 15,811
CREDITORS
Amounts falling due within one year 6 242,487 79,296
NET CURRENT ASSETS/(LIABILITIES) 94,655 (63,485 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

94,655

261,515

CREDITORS
Amounts falling due after more than one
year

7

-

(177,580

)

PROVISIONS FOR LIABILITIES - (20,452 )
NET ASSETS 94,655 63,483

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 94,555 63,383
94,655 63,483

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

PHD Property Holdings Limited (Registered number: 11802590)

Balance Sheet - continued
31 January 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 June 2025 and were signed on its behalf by:





B J Robinson - Director


PHD Property Holdings Limited (Registered number: 11802590)

Notes to the Financial Statements
for the Year Ended 31 January 2025

1. STATUTORY INFORMATION

PHD Property Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates
There are no judgements (apart from those involving estimates) that have had a significant effect on amounts recognised in the financial statements.

Turnover
Turnover represents the fair value of the consideration of rents received excluding value added tax. Turnover is recognised in the period to which it relates.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments
Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors loans and intercompany loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

PHD Property Holdings Limited (Registered number: 11802590)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 February 2024 325,000
Additions 1,192
Disposals (326,192 )
At 31 January 2025 -
NET BOOK VALUE
At 31 January 2025 -
At 31 January 2024 325,000


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Amounts owed by group undertakings 335,892 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Trade creditors - 501
Amounts owed to group undertakings 238,473 77,291
Taxation and social security 3,014 504
Other creditors 1,000 1,000
242,487 79,296

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.25 31.1.24
£    £   
Bank loans - 177,580

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans due after 5 years - 177,580

PHD Property Holdings Limited (Registered number: 11802590)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

8. RELATED PARTY DISCLOSURES

Both B Robinson and K Robinson are directors of Plant Hire Division Group Limited, Plant Hire Division Limited and E And K Property Limited.

Included in creditors as at 31st January 2025 is £238,473 (2024 £77,291) owing to Plant Hire Division Group Limited.

Included in debtors as at 31st January 2025 is £9,700 owing from Plant Hire Division Limited.

Included in debtors as at 31st January 2025 is £326,192 owing from E And K Property Limited.

These loans are interest free and repayable on demand.