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Logo On Report
Registered Number: 10482578
England and Wales

 

 

 

PHEONIX CAR & COMMERCIAL LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 December 2023

End date: 30 November 2024
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of PHEONIX CAR & COMMERCIAL LIMITED for the year ended 30 November 2024.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PHEONIX CAR & COMMERCIAL LIMITED for the year ended 30 November 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of PHEONIX CAR & COMMERCIAL LIMITED , as a body, in accordance with the terms of our engagement letter dated 19 August 2025. Our work has been undertaken solely to prepare for your approval the accounts of PHEONIX CAR & COMMERCIAL LIMITED and state those matters that we have agreed to state to the Board of Directors of PHEONIX CAR & COMMERCIAL LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PHEONIX CAR & COMMERCIAL LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that PHEONIX CAR & COMMERCIAL 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 of PHEONIX CAR & COMMERCIAL LIMITED . You consider that PHEONIX CAR & COMMERCIAL 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 PHEONIX CAR & COMMERCIAL 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
30 November 2024.



....................................................
Boffix & Co Accountancy Limited
Boffix & Co Accountancy Limited

St Alban Tower
Wood Street
London
EC2V 7AF
19 August 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 352,670    325,812 
352,670    325,812 
Current assets      
Debtors: amounts falling due within one year 73,999    56,946 
Cash at bank and in hand 17,931    41,804 
91,930    98,750 
Creditors: amount falling due within one year (60,731)   (57,252)
Net current assets 31,199    41,498 
 
Total assets less current liabilities 383,869    367,310 
Creditors: amount falling due after more than one year (244,792)   (272,954)
Provisions for liabilities (631)   (631)
Net assets 138,446    93,725 
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account 138,445    93,724 
Shareholders' funds 138,446    93,725 
 


For the year ended 30 November 2024 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 19 August 2025 and were signed on its behalf by:


-------------------------------
Paul James PASS
Director
2
General Information
PHEONIX CAR & COMMERCIAL LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10482578, registration address 54 FINCHWELL ROAD, SHEFFIELD , S13 9AS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
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.
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
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
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.
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 0 Reducing Balance
Plant and Machinery 20 Reducing Balance
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 6 (2023 : 5).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Fixtures and Fittings   Total
  £   £   £   £
At 01 December 2023 325,812    6,470    2,008    334,290 
Additions   26,858      26,858 
Disposals      
At 30 November 2024 325,812    33,328    2,008    361,148 
Depreciation
At 01 December 2023   6,470    2,008    8,478 
Charge for year      
On disposals      
At 30 November 2024   6,470    2,008    8,478 
Net book values
Closing balance as at 30 November 2024 325,812    26,858      352,670 
Opening balance as at 01 December 2023 325,812        325,812 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
50 Class A shares of £0.01 each  
50 Class B shares of £0.01 each  
 

3