REGISTERED NUMBER: 12452697 (England and Wales)

PHOENIX LANDSCAPE SERVICES LTD

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Morton

Mrs A E Goodair-Morton

REGISTERED OFFICE:

Apartment 313 Kingswood

Kingswood Hall

Sheffield

S6 1RN

REGISTERED NUMBER:

12452697 (England and Wales)

ACCOUNTANTS:

Duncan Chartered Accountants

5 Cherrytree

Union Road

Sheffield

South Yorkshire

S11 9EF

FIXED ASSETS

Tangible assets

4

24,660

21,047

CURRENT ASSETS

Stocks

-

320

Debtors

5

125,794

112,521

Cash at bank

24,003

57,743

149,797

170,584

CREDITORS

Amounts falling due within one year

6

101,617

123,802

NET CURRENT ASSETS

48,180

46,782

TOTAL ASSETS LESS CURRENT LIABILITIES

72,840

67,829

CREDITORS

Amounts falling due after more than one year

7

(2,648

)

(10,462

)

PROVISIONS FOR LIABILITIES

(4,054

)

(3,327

)

NET ASSETS

66,138

54,040

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

66,136

54,038

66,138

54,040

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 7 October 2025 and were signed on its behalf by:

A Morton - Director

1.	STATUTORY INFORMATION

Phoenix Landscape Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

14,715

2,908

20,950

889

39,462

Additions

4,912

-

8,745

858

14,515

Disposals

(3,718

)

-

-

-

(3,718

)

At 31 March 2025

15,909

2,908

29,695

1,747

50,259

DEPRECIATION

At 1 April 2024

7,406

1,756

8,786

467

18,415

Charge for year

3,055

288

5,227

497

9,067

Eliminated on disposal

(1,883

)

-

-

-

(1,883

)

At 31 March 2025

8,578

2,044

14,013

964

25,599

NET BOOK VALUE

At 31 March 2025

7,331

864

15,682

783

24,660

At 31 March 2024

7,309

1,152

12,164

422

21,047

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

125,794

112,521

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

7,814

8,287

Trade creditors

16,236

11,745

Taxation and social security

(18,364

)

(6,955

)

VAT

20,581

23,862

Other creditors

34,098

26,741

Payments on account

6,034

-

Directors' current accounts

34,218

59,122

Accrued expenses

1,000

1,000

101,617

123,802

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 1-2 years

2,648

10,462