Company registration number 09496205 (England and Wales)
PHOENIX KAPITAL LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
PHOENIX KAPITAL LIMITED
CONTENTS
Page
Director's report
1
Balance sheet
2
Notes to the financial statements
3 - 5
PHOENIX KAPITAL LIMITED
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

The director presents his annual report and financial statements for the year ended 31 March 2025.

Principal activities

The principal activity of the company continued to be that of holding activity.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

L Ruel
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
L Ruel
Director
11 August 2025
2025-08-11
PHOENIX KAPITAL LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
802,850
836,413
Current assets
Debtors
36,595
(134,740)
Cash at bank and in hand
166
655
36,761
(134,085)
Creditors: amounts falling due within one year
5
-
(3,477)
Net current assets/(liabilities)
36,761
(137,562)
Total assets less current liabilities
839,611
698,851
Creditors: amounts falling due after more than one year
6
(22,780)
(11,411)
Net assets
816,831
687,440
Capital and reserves
Called up share capital
7
580,168
580,168
Profit and loss reserves
236,663
107,272
Total equity
816,831
687,440

For the financial 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.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 11 August 2025
L Ruel
Director
Company registration number 09496205 (England and Wales)
PHOENIX KAPITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Phoenix Kapital Limited is a private company limited by shares incorporated in England and Wales. The registered office is 23 Copenhagen street London N1 0JB UK.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
802,850
836,413
PHOENIX KAPITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
3
Fixed asset investments
(Continued)
- 4 -
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 April 2024
836,413
Disposals
(33,563)
At 31 March 2025
802,850
Carrying amount
At 31 March 2025
802,850
At 31 March 2024
836,413
4
Subsidiaries

Details of the company's subsidiaries at 31 March 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
EURL ACTI
France
Ordinary
100.00
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
-
0
1,303
Other creditors
-
0
2,174
-
0
3,477
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
22,780
11,411
7
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
580,168 Ordinary of £1 each
580,168
580,168
PHOENIX KAPITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
8
Controlling party

The controlling party is L.Ruel, by vertue of his shareholding.

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