REGISTERED NUMBER: 13916596 (England and Wales)

Unaudited Financial Statements

for the Period 1 October 2023 to 31 March 2025

for

Phipps and Attwell Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Investments

4

104

104

CURRENT ASSETS

Debtors

5

429,360

300

CREDITORS

Amounts falling due within one year

6

(54,164

)

(104

)

NET CURRENT ASSETS

375,196

196

TOTAL ASSETS LESS CURRENT LIABILITIES

375,300

300

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

375,000

-

375,300

300

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 10 December 2025 and were signed on its behalf by:

Mrs J Phipps - Director

1.	STATUTORY INFORMATION

Phipps and Attwell Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13916596

Registered office:

The Mill

Gertrude Street

Off Hacking Street

Nelson

Lancashire

BB9 8RS

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2023 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 October 2023

and 31 March 2025

104

NET BOOK VALUE

At 31 March 2025

104

At 30 September 2023

104

5.

DEBTORS

31.3.25

30.9.23

£

£

Amounts falling due within one year:

Other debtors

300

300

31.3.25

30.9.23

£

£

Amounts falling due after more than one year:

Amounts owed by group undertakings

429,060

-

Aggregate amounts

429,360

300

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

30.9.23

£

£

Amounts owed to group undertakings

2

104

Other creditors

54,162

-

54,164

104