Phetairos Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2

Registered number: 12920413

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	28,819		82,244
Cash at bank and in hand		140,203		61,355

		169,022		143,599
Creditors: Amounts Falling Due Within One Year	5	(162,609 )		(77,051 )

NET CURRENT ASSETS (LIABILITIES)			6,413		66,548

TOTAL ASSETS LESS CURRENT LIABILITIES			6,413		66,548

NET ASSETS			6,413		66,548

CAPITAL AND RESERVES
Called up share capital	6		1,000		1,000
Profit and Loss Account			5,413		65,548

SHAREHOLDERS' FUNDS			6,413		66,548

For the year ending 31 October 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 his 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.

On behalf of the board

Mr Claude Houet

Director

06/01/2026

The notes on page 2 form part of these financial statements.

1. General Information

Phetairos Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12920413 . The registered office is 85 Great Portland Street, First Floor, London, W1W 7LT.

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. 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.

2.3. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	18,728	78,842
VAT	10,091	3,402

	28,819	82,244

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	98,346	70,862
Director's loan account	64,263	6,189

	162,609	77,051

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

Page 2