PHRONESIS SAFETY LTD

Company Registration Number
SC659527
(Scotland)

Micro-Entity Accounts

For the Year Ended 30 April 2025

Prepared in accordance with the micro-entity provisions
of the Companies Act 2006 and FRS 105

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PHRONESIS SAFETY LTD

Contents

Balance Sheet 3
Statement of Compliance 4
Notes to the Financial Statements 5-7
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PHRONESIS SAFETY LTD

Balance sheet

As at 30 April 2025

2025
£
2024
£
Fixed assets 2,191 2,191
 
Current assets 35,695 40,364
Creditors: amounts falling due within one year 22,605 22,605
Net current assets (liabilities) 58,300 62,969
Total assets less current liabilities 60,491 65,160
 
Total net assets (liabilities) 60,491 65,160
 
Capital and reserves 60,491 65,160
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PHRONESIS SAFETY LTD

Balance sheet continued

For the year ending 30 April 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 3 January 2026.

HOURSTON, Mark
Director

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PHRONESIS SAFETY LTD

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. Accounting Policies

Turnover
Turnover is recognised when goods are delivered or services are provided.

Taxation
Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors
Debtors are recognised at the settlement amount due.

Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors
Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

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PHRONESIS SAFETY LTD

Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

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PHRONESIS SAFETY LTD

Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the year was: 0

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