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Company Registration No. 11039690 (England and Wales)
Phier Ltd. Unaudited accounts for the year ended 5 April 2025
Phier Ltd. Unaudited accounts Contents
Page
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Phier Ltd. Company Information for the year ended 5 April 2025
Directors
Esther Margaret Jane Gladstone Dr Peter John Hellyer
Company Number
11039690 (England and Wales)
Registered Office
Firwood House Farm New Street Biddulph Moor Stoke-on-Trent Staffordshire ST8 7NW England
Accountants
Regal Accountants Limited Suite 110, Legacy Centre Hampton Road West Feltham Middlesex TW13 6DH
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Phier Ltd. Statement of financial position as at 5 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
561 
842 
Current assets
Debtors
298 
3,562 
Cash at bank and in hand
5,178 
4,221 
5,476 
7,783 
Creditors: amounts falling due within one year
(6,856)
(775)
Net current (liabilities)/assets
(1,380)
7,008 
Net (liabilities)/assets
(819)
7,850 
Capital and reserves
Called up share capital
100 
- 
Profit and loss account
(919)
7,850 
Shareholders' funds
(819)
7,850 
For the year ending 5 April 2025 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by
Esther Margaret Jane Gladstone Director Company Registration No. 11039690
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Phier Ltd. Notes to the Accounts for the year ended 5 April 2025
1
Statutory information
Phier Ltd. is a private company, limited by shares, registered in England and Wales, registration number 11039690. The registered office is Firwood House Farm, New Street, Biddulph Moor, Stoke-on-Trent, Staffordshire, ST8 7NW, England.
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 remained unchanged from the previous year, and also 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 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
20% SLM
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 6 April 2024
1,404 
At 5 April 2025
1,404 
Depreciation
At 6 April 2024
562 
Charge for the year
281 
At 5 April 2025
843 
Net book value
At 5 April 2025
561 
At 5 April 2024
842 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
298 
35 
Trade debtors
- 
1,527 
Other debtors
- 
2,000 
298 
3,562 
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Phier Ltd. Notes to the Accounts for the year ended 5 April 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
6,215 
(366)
Loans from directors
41 
141 
Accruals
600 
1,000 
6,856 
775 
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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