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2024-05-31 14842736 dpl:GroupUndertakings 2023-05-03 2024-05-31 14842736 dpl:ParticipatingInterests 2023-05-03 2024-05-31 14842736 dpl:GroupUndertakings core:ListedExchangeTraded 2023-05-03 2024-05-31 14842736 core:ListedExchangeTraded 2023-05-03 2024-05-31 14842736 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-05-03 2024-05-31 14842736 core:UnlistedNon-exchangeTraded 2023-05-03 2024-05-31 14842736 core:NetGoodwill 2025-05-31 14842736 core:IntangibleAssetsOtherThanGoodwill 2025-05-31 14842736 core:LandBuildings 2025-05-31 14842736 core:PlantMachinery 2025-05-31 14842736 core:Vehicles 2025-05-31 14842736 core:FurnitureFittings 2025-05-31 14842736 core:OfficeEquipment 2025-05-31 14842736 core:AfterOneYear 2025-05-31 14842736 core:WithinOneYear 2025-05-31 14842736 core:ListedExchangeTraded 2025-05-31 14842736 core:UnlistedNon-exchangeTraded 2025-05-31 14842736 core:ShareCapital 2025-05-31 14842736 core:SharePremium 2025-05-31 14842736 core:RevaluationReserve 2025-05-31 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AMETHYST PHOENIX LIMITED

Registered Number
14842736
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

AMETHYST PHOENIX LIMITED
Company Information
for the year from 1 June 2024 to 31 May 2025

Director | ZHANG, Jie

Registered Address | 32 Chartwell Way
| High Wycombe
| HP11 1FZ

Registered Number | 14842736 (England and Wales)

AMETHYST PHOENIX LIMITED
Statement of Financial Position
31 May 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets |  |  |  | 2,945,994 |  |  |  | 2,956,735
|  |  |  | 2,945,994 |  |  |  | 2,956,735
Current assets |  |  |  |  |  |  |  |
Debtors | 3 | 10,397 |  |  |  | 3,229 |  |
Cash at bank and on hand |  | 92,845 |  |  |  | 7,841 |  |
|  | 103,242 |  |  |  | 11,070 |  |
Creditors amounts falling due within one year | 4 | (2,967,188) |  |  |  | (2,949,003) |  |
Net current assets (liabilities) |  |  |  | (2,863,946) |  |  |  | (2,937,933)
Total assets less current liabilities |  |  |  | 82,048 |  |  |  | 18,802
Provisions for liabilities | 5 |  |  | (4,195) |  |  |  | (6,880)
Net assets |  |  |  | 77,853 |  |  |  | 11,922
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 77,753 |  |  |  | 11,822
Shareholders' funds |  |  |  | 77,853 |  |  |  | 11,922

- The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 4 February 2026, and are signed on its behalf by:
ZHANG, Jie Director Registered Company No. 14842736

AMETHYST PHOENIX LIMITED
Notes to the Financial Statements
for the year ended 31 May 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A, as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Revenue from rendering of services
--- | ---
| Revenue 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.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount. Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

| Investment property
--- | ---
| The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | - |  | 747
| Other debtors | 2,658 |  | 250
| Prepayments and accrued income | 7,739 |  | 2,232
| Total | 10,397 |  | 3,229

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 18,394 |  | -
| Other creditors | 2,941,093 |  | 2,942,603
| Accrued liabilities and deferred income | 7,701 |  | 6,400
| Total | 2,967,188 |  | 2,949,003

5. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 4,195 |  | 6,880
| Total | 4,195 |  | 6,880