REGISTERED NUMBER: 15899743 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 15 AUGUST 2024 TO 30 APRIL 2025

FOR

PHG GROUP LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

4

DIRECTOR:

P H Gamon

REGISTERED OFFICE:

6-8 Lodwick

Southend on Sea

Essex

SS3 9HW

REGISTERED NUMBER:

15899743 (England and Wales)

ACCOUNTANTS:

Goldwyns Limited

Chartered Accountants

1 Nelson Mews

Southend on Sea

Essex

SS1 1AL

FIXED ASSETS

Investments

4

3,239,384

TOTAL ASSETS LESS CURRENT LIABILITIES

3,239,384

CAPITAL AND RESERVES

Called up share capital

5

3,239,384

SHAREHOLDERS' FUNDS

3,239,384

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 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.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 22 December 2025 and were signed by:

P H Gamon - Director

1.	STATUTORY INFORMATION

PHG Group Ltd 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

Additions

3,239,384

At 30 April 2025

3,239,384

NET BOOK VALUE

At 30 April 2025

3,239,384

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

12,957,536

A Ordinary

0.25

3,239,384

12,957,536 A Ordinary shares of 0.25 each were allotted and fully paid for cash at par during the period.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of PHG Group Ltd for the period ended 30 April 2025 which comprise the Income Statement, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of PHG Group Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of PHG Group Ltd and state those matters that we have agreed to state to the director of PHG Group Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PHG Group Ltd and its director for our work or for this report.

It is your duty to ensure that PHG Group Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of PHG Group Ltd. You consider that PHG Group Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of PHG Group Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Goldwyns Limited

Chartered Accountants

1 Nelson Mews

Southend on Sea

Essex

SS1 1AL

22 December 2025