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Company Registration No. SC665938 (Scotland)
PHOENIX BY DR EVANS LTD Unaudited accounts for the year ended 31 July 2025
PHOENIX BY DR EVANS LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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PHOENIX BY DR EVANS LTD Company Information for the year ended 31 July 2025
Director
Dr Lauren Evans
Company Number
SC665938 (Scotland)
Registered Office
34 NEWMARKET STREET AYR KA7 1LP SCOTLAND
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
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PHOENIX BY DR EVANS LTD Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
21,704
24,115
Current assets
Debtors
5
-
1,363
Cash at bank and in hand
443
215
443
1,578
Creditors: amounts falling due within one year
6
(5,031)
(5,477)
Net current liabilities
(4,588)
(3,899)
Total assets less current liabilities
17,116
20,216
Creditors: amounts falling due after more than one year
7
(30,425)
(20,265)
Net liabilities
(13,309)
(49)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(13,409)
(149)
Shareholders' funds
(13,309)
(49)
For the year ending 31 July 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 director acknowledges her 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 and authorised for issue on 11 December 2025 and were signed on its behalf by
Dr Lauren Evans Director Company Registration No. SC665938
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PHOENIX BY DR EVANS LTD Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
PHOENIX BY DR EVANS LTD is a private company, limited by shares, registered in Scotland, registration number SC665938. The registered office is 34 NEWMARKET STREET, AYR, KA7 1LP, SCOTLAND.
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
10% Reducing Balance After First Year
Fixtures & fittings
10% Reducing Balance After First Year
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 August 2024
934
35,624
870
5,347
42,775
At 31 July 2025
934
35,624
870
5,347
42,775
Depreciation
At 1 August 2024
253
17,157
236
1,014
18,660
Charge for the year
68
1,847
63
433
2,411
At 31 July 2025
321
19,004
299
1,447
21,071
Net book value
At 31 July 2025
613
16,620
571
3,900
21,704
At 31 July 2024
681
18,467
634
4,333
24,115
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
-
1,363
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PHOENIX BY DR EVANS LTD Notes to the Accounts for the year ended 31 July 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
665
753
Trade creditors
3,943
4,301
Taxes and social security
423
423
5,031
5,477
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Loans from directors
30,425
20,265
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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