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Logo On Report
Registered Number: 07809943
England and Wales

 

 

 

PHOENIX MOTORCYCLE TRAINING LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 April 2024

End date: 31 March 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Phoenix Motorcycle Training Limited for the year ended 31 March 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Phoenix Motorcycle Training Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of Phoenix Motorcycle Training Limited , as a body, in accordance with the terms of our engagement letter dated 01 July 2025. Our work has been undertaken solely to prepare for your approval the accounts of Phoenix Motorcycle Training Limited and state those matters that we have agreed to state to the Board of Directors of Phoenix Motorcycle Training Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Phoenix Motorcycle Training Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Phoenix Motorcycle Training Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Phoenix Motorcycle Training Limited. You consider that Phoenix Motorcycle Training Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Phoenix Motorcycle Training Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................

T & K Accounting Group

69 Banstead Road
Carshalton
SM5 3NP
01 July 2025
1
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Intangible fixed assets 3 3,382    8,510 
Tangible fixed assets 4 333,478    416,481 
336,860    424,991 
Current assets      
Debtors: amounts falling due within one year 69,318    127,667 
Cash at bank and in hand 157,420    215,575 
226,738    343,242 
Creditors: amount falling due within one year (195,877)   (289,984)
Net current assets 30,861    53,258 
 
Total assets less current liabilities 367,721    478,249 
Creditors: amount falling due after more than one year (47,213)   (49,523)
Provisions for liabilities (389)   3,913 
Net assets 320,119    432,639 
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account 320,019    432,539 
Shareholders' funds 320,119    432,639 
 


For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 01 July 2025 and were signed on its behalf by:


-------------------------------
Mr Mark Warren Allenby Jaffe
Director
2
General Information
Phoenix Motorcycle Training Limited is a private company, limited by shares, registered in England and Wales, registration number 07809943, registration address 46 , West Park Avenue, Margate, Kent, CT9 3LJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 5 Straight Line
Plant and Machinery 5 Straight Line
Motor Vehicles 3 Straight Line
Fixtures and Fittings 5 Straight Line
Equipment 5 Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 10 (2024 : 10).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 April 2024 59,807    59,807 
Additions  
Disposals  
At 31 March 2025 59,807    59,807 
Amortisation
At 01 April 2024 51,297    51,297 
Charge for year 5,128    5,128 
On disposals  
At 31 March 2025 56,425    56,425 
Net book values
At 31 March 2025 3,382    3,382 
At 31 March 2024 8,510    8,510 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Equipment   Land and Buildings   Total
  £   £   £   £   £   £
At 01 April 2024 12,214    1,165,889    3,033    148,218    99,803    1,429,157 
Additions   177,334      5,085      182,419 
Disposals   (816,502)   (948)   (109,876)     (927,326)
At 31 March 2025 12,214    526,721    2,085    43,427    99,803    684,250 
Depreciation
At 01 April 2024 8,153    832,355    1,344    124,872    45,952    1,012,676 
Charge for year 1,016    192,147    607    9,068    17,911    220,749 
On disposals   (776,699)   (700)   (105,254)     (882,653)
At 31 March 2025 9,169    247,803    1,251    28,686    63,863    350,772 
Net book values
Closing balance as at 31 March 2025 3,045    278,918    834    14,741    35,940    333,478 
Opening balance as at 01 April 2024 4,061    333,534    1,689    23,346    53,851    416,481 

The net book value of Land and Buildings includes £ 35,940 (2024 £53,851) in respect of assets leased under finance leases or hire purchase contracts.

5.

Share Capital

Authorised
100 Class A shares of £1.00 each
Allotted, called up and fully paid
2025
£
  2024
£
100 Class A shares of £1.00 each 100    100 
100    100 

6.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2025
£
 2024
£
 2025
£
 2024
£
Vision call Centre30,698 10,574 13,125 (17,573)

Included within other Amount Owed by Participating Interests due to Vision Call centre limited, a company in which some of the directors of Phoenix Motorcycle Training Limited are directors.
3