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Registered Number: 05006545
England and Wales
PHOENIX LOCOMOTIVES LIMITED
Abridged Accounts
Period of accounts Start date: 01 January 2024 End date: 31 December 2024

PHOENIX LOCOMOTIVES LIMITED Contents Page For the year ended 31 December 2024
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

PHOENIX LOCOMOTIVES LIMITED Accountants' Report For the year ended 31 December 2024
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 December 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise 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 accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. PJT Accountancy 31 December 2024 .................................................... PJT Accountancy 97 Lytham Road Southport PR9 9UG 17 September 2025 1

PHOENIX LOCOMOTIVES LIMITED Statement of Financial Position As at 31 December 2024
| Notes | 2024 £ |  | 2023 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 16,099 |  | 16,099
Tangible fixed assets | 4 | 1,889 |  | 2,387
|  | 17,988 |  | 18,486
Current assets |  |  |
Stocks |  | 3,000 |  | 7,500
Debtors |  | 503 |  | 210
Cash at bank and in hand |  | (9,661) |  | (8,602)
|  | (6,158) |  | (892)
Creditors: amount falling due within one year |  | (99,531) |  | (103,539)
Net current assets |  | (105,689) |  | (104,431)
Total assets less current liabilities |  | (87,701) |  | (85,945)
Net assets |  | (87,701) |  | (85,945)
Capital and reserves |  |  |
Called up share capital | 5 | 100 |  | 100
Profit and loss account |  | (87,801) |  | (86,045)
Shareholders' funds |  | (87,701) |  | (85,945)
For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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. The director acknowledges 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 director on 17 September 2025 and were signed by:
------------------------------- Keith McDonald Director
2

PHOENIX LOCOMOTIVES LIMITED Notes to the Abridged Financial Statements For the year ended 31 December 2024
General Information PHOENIX LOCOMOTIVES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05006545, registration address 1 COLCHESTER ROAD, KEW SOUTHPORT MERSEYSIDE, PR8 6XJ. 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. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. 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. Development expenditures Research and development expenditure is charged to the income statement in the period in which it is incurred. However, where the directors are satisfied as to the technical, commercial and financial viability of individual projects, development expenditure is deferred and amortised over the years during which the company is expected to benefit. 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:
Plant and Machinery | 15% Reducing Balance
Fixtures and Fittings | 33% Straight Line
Computer Equipment | 25% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 0 (2023 : 0).
3. | Intangible fixed assets
Cost | Research and Development |  | Total
| £ |  | £
At 01 January 2024 | 16,099 |  | 16,099
Additions | - |  | -
Disposals | - |  | -
At 31 December 2024 | 16,099 |  | 16,099
Net book values
At 31 December 2024 | 16,099 |  | 16,099
At 31 December 2023 | 16,099 |  | 16,099
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 January 2024 | 19,553 |  | 2,011 |  | 2,082 |  | 23,646
Additions | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | -
At 31 December 2024 | 19,553 |  | 2,011 |  | 2,082 |  | 23,646
Depreciation
At 01 January 2024 | 18,057 |  | 1,942 |  | 1,145 |  | 21,144
Charge for year | 257 |  | 68 |  | 288 |  | 613
On disposals | - |  | - |  | - |  | -
At 31 December 2024 | 18,314 |  | 2,010 |  | 1,433 |  | 21,757
Net book values
Closing balance as at 31 December 2024 | 1,239 |  | 1 |  | 649 |  | 1,889
Opening balance as at 01 January 2024 | 1,458 |  | 64 |  | 865 |  | 2,387
5. | Share Capital
Allotted, called up and fully paid | 2024 £ |  | 2023 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
3