Registration number: 11830856

Phosphonics Holdings Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 3

Phosphonics Holdings Limited

(Registration number: 11830856)
Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Investments	4	616,800	616,800
Current assets
Debtors	5	17,257	-
Net assets		634,057	616,800
Capital and reserves
Called up share capital	6	106	100
Share premium reserve		17,251	-
Retained earnings		616,700	616,700
Shareholders' funds		634,057	616,800

For the financial year ending 31 December 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 and 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 8 September 2025 and signed on its behalf by:
 

......................................... V M Eastwick-Field Director

Phosphonics Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 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:
Unit 7
The Quadrangle, Downsview Road
Grove Business Park
Wantage
OX12 9FA

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.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest
method. Dividends on equity securities are recognised in income when receivable.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Phosphonics Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2023 - 3).

4	Fixed asset investments

	Investments in subsidiary companies £	Unlisted investments £	Total £
Cost or valuation
At 1 January 2024	566,800	50,000	616,800
At 31 December 2024	566,800	50,000	616,800
Impairment
Carrying amount
At 31 December 2024	566,800	50,000	616,800

5

Debtors

Current	Note	2024 £	2023 £
Amounts owed by related parties		17,257	-
		17,257	-

6	Share capital

During the year the share capital was subdivided from 1000 10p shares to 100,000 0.1p shares, an additional 5714 0.1p shares were then issued for £17,256.