Acorah Software Products - Accounts Production 16.7.461 false true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 05892444 K Pallas C A Pallas iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05892444 2024-08-31 05892444 2025-08-31 05892444 2024-09-01 2025-08-31 05892444 frs-core:Non-currentFinancialInstruments 2025-08-31 05892444 frs-core:ComputerEquipment 2024-09-01 2025-08-31 05892444 frs-core:FurnitureFittings 2024-09-01 2025-08-31 05892444 frs-core:NetGoodwill 2024-09-01 2025-08-31 05892444 frs-core:PlantMachinery 2024-09-01 2025-08-31 05892444 frs-core:ShareCapital 2025-08-31 05892444 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 05892444 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05892444 frs-bus:AbridgedAccounts 2024-09-01 2025-08-31 05892444 frs-bus:SmallEntities 2024-09-01 2025-08-31 05892444 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 05892444 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 05892444 frs-bus:Director1 2024-09-01 2025-08-31 05892444 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 05892444 frs-countries:EnglandWales 2024-09-01 2025-08-31 05892444 2023-08-31 05892444 2024-08-31 05892444 2023-09-01 2024-08-31 05892444 frs-core:Non-currentFinancialInstruments 2024-08-31 05892444 frs-core:ShareCapital 2024-08-31 05892444 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 05892444
Phoenix Pet Food Ltd.
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 August 2025
Phoenix Pet Food Ltd.
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Phoenix Pet Food Ltd.
Abridged Balance Sheet
As At 31 August 2025
Abridged Balance Sheet
Registered number: 05892444

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 3,512 |  | 4,803
|  |  | 3,512 |  | 4,803
CURRENT ASSETS
Stocks |  | 16,500 |  | 12,500 |
Debtors |  | 2,651 |  | 1 |
Cash at bank and in hand |  | 12,036 |  | 17,829 |
|  | 31,187 |  | 30,330 |
Creditors: Amounts Falling Due Within One Year |  | (178,050 ) |  | (186,833 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (146,863 ) |  | (156,503 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (143,351 ) |  | (151,700 )
Creditors: Amounts Falling Due After More Than One Year |  |  | (20,048 ) |  | (24,643 )
NET LIABILITIES |  |  | (163,399 ) |  | (176,343 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 102 |  | 102
Profit and Loss Account |  |  | (163,501 ) |  | (176,445 )
SHAREHOLDERS' FUNDS |  |  | (163,399) |  | (176,343)

Page 1
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Phoenix Pet Food Ltd.
Abridged Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 August 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

K Pallas Director
20/11/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Phoenix Pet Food Ltd.
Notes to the Abridged Financial Statements
For The Year Ended 31 August 2025
Notes to the Abridged Financial Statements
1. General Information
Phoenix Pet Food Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 05892444 . The registered office is Unit 12, Rinkway Industrial Estate, Rink Drive, Swadlincote, Derbyshire, DE11 8JL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The company has retained losses at 31st August 2024 of £163,501. (2023-£176,445) The company therefore relies upon the continuing support of its directors to maintain its going concern status into the foreseeable future.
2.3. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 5 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 25% on reducing balance

2.6. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
Page 3
Page 4
Phoenix Pet Food Ltd.
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 August 2025
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 September 2024 | 30,000
As at 31 August 2025 | 30,000
Amortisation
As at 1 September 2024 | 30,000
As at 31 August 2025 | 30,000
Net Book Value
As at 31 August 2025 | -
As at 1 September 2024 | -

5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 September 2024 | 11,704
Disposals | (381 )
As at 31 August 2025 | 11,323
Depreciation
As at 1 September 2024 | 6,901
Provided during the period | 1,171
Disposals | (261 )
As at 31 August 2025 | 7,811
Net Book Value
As at 31 August 2025 | 3,512
As at 1 September 2024 | 4,803

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 102 |  | 102

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