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Registration number: 06353733

Phoenix Public Health Ltd

Unaudited Filleted Financial Statements

for the Year Ended 30 September 2024

 

Phoenix Public Health Ltd

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 7

 

Phoenix Public Health Ltd

Company Information

Directors

Mr D J Brown

Ms V J Jones

Registered office

17 D-F Telford Court
Chestergates Business Park
Chester
CH1 6LT

Accountants

CBSL Accountants Limited
Chartered Accountants
Rowan House North
1 The Professional Quarter
Shrewsbury Business Park
Shrewsbury
Shropshire
SY2 6LG

 

Phoenix Public Health Ltd

(Registration number: 06353733)
Balance Sheet as at 30 September 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

5

15,249

14,576

Other financial assets

6

31,838

-

 

47,087

14,576

Current assets

 

Debtors

7

1,005,174

1,363,497

Cash at bank and in hand

 

74,672

1,479,802

 

1,079,846

2,843,299

Creditors: Amounts falling due within one year

8

(1,017,874)

(568,648)

Net current assets

 

61,972

2,274,651

Net assets

 

109,059

2,289,227

Capital and reserves

 

Called up share capital

9

1,000

1,000

Retained earnings

108,059

2,288,227

Shareholders' funds

 

109,059

2,289,227

For the financial year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 June 2025 and signed on its behalf by:
 

Mr D J Brown
Director

   
     
 

Phoenix Public Health Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
17 D-F Telford Court
Chestergates Business Park
Chester
CH1 6LT

These financial statements were authorised for issue by the Board on 26 June 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Phoenix Public Health Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Fixtures and fittings

15% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Goodwill

25% straight line

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 26 (2023 - 27).

 

Phoenix Public Health Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

4

Intangible assets

Goodwill
 £

Total
£

Cost or valuation

At 1 October 2023

200,000

200,000

At 30 September 2024

200,000

200,000

Amortisation

At 1 October 2023

200,000

200,000

At 30 September 2024

200,000

200,000

Carrying amount

At 30 September 2024

-

-

5

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 October 2023

23,520

23,520

Additions

3,268

3,268

At 30 September 2024

26,788

26,788

Depreciation

At 1 October 2023

8,944

8,944

Charge for the year

2,595

2,595

At 30 September 2024

11,539

11,539

Carrying amount

At 30 September 2024

15,249

15,249

At 30 September 2023

14,576

14,576

 

Phoenix Public Health Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

6

Other financial assets (current and non-current)

Financial assets at cost less impairment
£

Total
£

Non-current financial assets

Cost or valuation

Additions

31,838

31,838

At 30 September 2024

31,838

31,838

Carrying amount

At 30 September 2024

31,838

31,838

7

Debtors

Current

Note

2024
£

2023
£

Trade debtors

 

438,537

937,790

Amounts owed by related parties

541,263

409,186

Prepayments

 

25,374

16,521

   

1,005,174

1,363,497

8

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Trade creditors

 

300,260

247,809

Amounts owed to group undertakings and undertakings in which the company has a participating interest

-

49,009

Taxation and social security

 

491,576

231,874

Accruals and deferred income

 

221,545

19,231

Other creditors

 

4,493

20,725

 

1,017,874

568,648

 

Phoenix Public Health Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

9

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary of £1 each

1,000

1,000

1,000

1,000

       

10

Parent and ultimate parent undertaking

The company's immediate parent is Phoenix Surgery Ltd, incorporated in England & Wales.

 The ultimate parent is Bariatric Surgical Services Ltd, incorporated in England & Wales.