Contents of the Financial Statements

for the Period Ended 28 February 2025

Directors' report period ended 28 February 2025

The directors present their report with the financial statements of the company for the period ended 28 February 2025

Directors

The director shown below has held office during the whole of the period from
1 March 2024 to 28 February 2025

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
30 November 2025

And signed on behalf of the board by:
Name: AKHTER, Nooreen
Status: Director

Balance sheet

As at 28 February 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 28 February 2025 the company was entitled to exemption 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 28 February 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  1 Statutory information PHF DISTRIBUTION LTD is a private company, limited by shares, registered in England and Wales, registration number 14643242. The registered office is SPAR 12 GREAT WHYTE, RAMSEY, HUNTINGDON, PE26 1HA, UNITED KINGDOM. 2 Compliance with accounting standards The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard. 3 Accounting policies The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts. Basis of preparation The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets. Presentation currency The accounts are presented in £ sterling.

  Tangible fixed assets depreciation policy

  Tangible fixed assets and depreciation Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: Plant & machinery 10% Fixtures & fittings 10% Computer equipment 33%

Notes to the Financial Statements

for the Period Ended 28 February 2025

• 2. Employees

  	2025	13 months to 29 February 2024
  Average number of employees during the period	13	13