PHTA CONSULTING LTD


Directors	H HOPKINSON
	P HOPKINSON


Registered Address	21 Sturges Road
	Wokingham
	RG40 2HG


Registered Number	15781189 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025
		£	£
Current assets
Debtors	3	32,862
Cash at bank and on hand		31,820
		64,682
Creditors amounts falling due within one year	4	(29,311)
Net current assets (liabilities)			35,371
Total assets less current liabilities			35,371
Net assets			35,371
Capital and reserves
Called up share capital			2
Profit and loss account			35,369
Shareholders' funds			35,371

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 17 October 2025, and are signed on its behalf by:

P HOPKINSON
Director
Registered Company No. 15781189

PHTA CONSULTING LTD

Notes to the Financial Statements
for the period ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	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 policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

2.	Average number of employees


		2025
	Average number of employees during the year	1

3.	Debtors: amounts due within one year

		2025
		£
	Trade debtors / trade receivables	32,862
	Total	32,862

4.	Creditors: amounts due within one year

		2025
		£
	Taxation and social security	19,686
	Other creditors	8,625
	Accrued liabilities and deferred income	1,000
	Total	29,311