REGISTERED NUMBER: 09295103 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

PHOENIX FLOORING CONTRACTORS (UK)

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R Langham

REGISTERED OFFICE:

Unit 1

Brookfield Farm

Ermine Street

Huntingdon

PE28 4AB

REGISTERED NUMBER:

09295103 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

FIXED ASSETS

Tangible assets

4

13,521

28,753

CURRENT ASSETS

Stocks

33,270

10,383

Debtors

5

258,117

274,651

Cash at bank

14,743

30,007

306,130

315,041

CREDITORS

Amounts falling due within one year

6

270,315

265,453

NET CURRENT ASSETS

35,815

49,588

TOTAL ASSETS LESS CURRENT LIABILITIES

49,336

78,341

CREDITORS

Amounts falling due after more than one year

7

49,335

78,340

NET ASSETS

1

1

CAPITAL AND RESERVES

Called up share capital

1

1

SHAREHOLDERS' FUNDS

1

1

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 director acknowledges his 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 director and authorised for issue on 6 November 2025 and were signed by:

R Langham - Director

1.	STATUTORY INFORMATION

Phoenix Flooring Contractors (UK) Limited 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Tools and equipment

-

25% on cost

Motor vehicles

-

20% on cost

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 10 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Tools and

Motor

Computer

equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

14,763

54,636

2,191

71,590

DEPRECIATION

At 1 April 2024

9,859

30,889

2,089

42,837

Charge for year

3,256

11,874

102

15,232

At 31 March 2025

13,115

42,763

2,191

58,069

NET BOOK VALUE

At 31 March 2025

1,648

11,873

-

13,521

At 31 March 2024

4,904

23,747

102

28,753

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2024

and 31 March 2025

47,495

DEPRECIATION

At 1 April 2024

23,748

Charge for year

11,874

At 31 March 2025

35,622

NET BOOK VALUE

At 31 March 2025

11,873

At 31 March 2024

23,747

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

162,527

201,319

Other debtors

95,590

73,332

258,117

274,651

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

9,005

8,021

Trade creditors

119,790

160,495

Taxation and social security

84,062

76,879

Other creditors

47,458

10,058

270,315

265,453

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,667

11,667

Hire purchase contracts

24,335

33,340

Other creditors

23,333

33,333

49,335

78,340

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

33,340

41,361

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

R Langham

Balance outstanding at start of year

12,751

-

Amounts advanced

8,500

12,751

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

21,251

12,751

10.	ULTIMATE CONTROLLING PARTY

The controlling party is R Langham.