Company registration number 12319363 (England and Wales)
PHREC LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
PHREC LTD
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
£
£
£
£
Fixed assets
9,552
17,969
Current assets
81,558
37,151
Creditors: amounts falling due within one year
(77,252)
(36,983)
Net current assets
4,306
168
Total assets less current liabilities
13,858
18,137
Creditors: amounts falling due after more than one year
(30,483)
(15,535)
Net (liabilities)/assets
(16,625)
2,602
Capital and reserves
(16,625)
2,602
Notes to the financial statements
1
Director's benefits: advances, credit and guarantees

During the year, the company made unsecured advances of £51,795 to the directors. During the year, repayments were received from and/or credits were granted to the directors amounting to £1,318. At the year end, the director owed £50,362 (202 4: (£115)) to directors. The loan is repayable within nine months of the balance sheet date and carries an interest rate of 2.5% per annum.

2
Employees

The average number of persons, including directors, employed by the company during the year wa s as follows:

2025
2024
Number
Number
Employees
3
3

Phrec Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 21 Blenheim Gardens, Bath, BA1 6NL.

For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

PHREC LTD
BALANCE SHEET (CONTINUED)
AS AT
30 NOVEMBER 2025
30 November 2025
- 2 -

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 18 January 2026
Mr DP Alexander
Director
Company registration number 12319363 (England and Wales)
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