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Registered number: 10590485 PHOENIX TELEVISION LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
PHOENIX TELEVISION LIMITED REGISTERED NUMBER: 10590485 STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 1,904 |  | 3,086
Current assets |  |  |  |  |
Stocks | 6 | - |  | 20,842 |
Debtors: amounts falling due within one year | 7 | 45,208 |  | 402,569 |
Cash at bank and in hand |  | 117,659 |  | 361,235 |
|  | 162,867 |  | 784,646 |
Creditors: amounts falling due within one year | 8 | (130,080) |  | (743,224) |
Net current assets |  |  | 32,787 |  | 41,422
Total assets less current liabilities |  |  | 34,691 |  | 44,508
Creditors: amounts falling due after more than one year | 9 |  | (24,584) |  | (29,584)
Net assets |  |  | 10,107 |  | 14,924
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 10,106 |  | 14,923
|  |  | 10,107 |  | 14,924
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PHOENIX TELEVISION LIMITED REGISTERED NUMBER: 10590485 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 OCTOBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 February 2026.
M Jarvis
Director
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PHOENIX TELEVISION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Phoenix Television Limited is a private company limited by shares and incorporated in England and Wales. The address of its registered office is 2 De Port Gardens, Chineham, Basingstoke, RG24 8EW. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Functional and presentational currency
The Company's functional and presentational currency is GBP.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Production revenue Revenue represents amounts receivable for work carried out in producing television programmes, revenue is recognised in line with the underlying production agreement with the broadcaster. Provision is made for any loss-making contracts as soon as identified (i.e. expected overspend is in excess of originally anticipated margin). Distribution revenue Distribution revenue arises from the distribution by third parties of programmes produced by the company. Revenue is recognised when the company has been notified of sums due to it.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
PHOENIX TELEVISION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Taxation
Tax is recognised in the Statement of Income and Retained Earnings. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Stocks - Production costs
Stocks comprises costs incurred in respect of television projects in the course of production. Provision is made where the anticipated revenue is less than anticipated total costs of production.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Page 4
PHOENIX TELEVISION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the reporting date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. Accruals The company makes an estimate of accruals at the year end based on invoices received after the year end and work undertaken which has not been invoiced based on quotations or estimates of amounts that may be due for payment. Tangible assets Tangible assets are depreciated over their useful lives taking into account residual values where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending upon a number of factors. In re-assessing the assets' lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account.
4. | Employees
| The average monthly number of employees, including directors, during the year was 12 (2024 - 11).
5. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 November 2024 | 8,290
| At 31 October 2025 | 8,290
| Depreciation |
| At 1 November 2024 | 5,204
| Charge for the year on owned assets | 1,182
| At 31 October 2025 | 6,386
| Net book value |
| At 31 October 2025 | 1,904
| At 31 October 2024 | 3,086
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PHOENIX TELEVISION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
6. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Production costs | - | 20,842
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 31,121 | 88,649
| Other debtors | - | 3,126
| Prepayments and accrued income | 14,087 | 310,794
|  | 45,208 | 402,569
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 5,000 | 5,000
| Other loans | - | 357,794
| Trade creditors | 13,133 | 159,965
| Corporation tax | 43,920 | 52,758
| Other taxation and social security | 31,509 | 67,272
| Other creditors | 2,177 | 2,287
| Accruals and deferred income | 34,341 | 98,148
|  | 130,080 | 743,224
| The other loans were secured by fixed and floating charges over the assets of the company. The balance was fully repaid in September 2025. Interest was charged on amounts outstanding at 9.84%.
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PHOENIX TELEVISION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 24,584 | 29,584
| The Bank loan relates to a Bounce Back Loan that was taken by the company as a result of COVID-19. The loan is secured by the UK Government in accordance with the Bounce Back Loan Scheme. Interest on the loan value is now 2.5% per annum. The loan is repayable by monthly instalments of £417 and will be fully repaid by September 2031.
10. | Related party transactions
| At the reporting date M Jarvis, a director, was owed £1,057 (2024: £984) by the company which is included in other creditors. The balance was provided interest free. At the reporting date J M West, a director, was owed £73 (2024: owed the company £3,126) by the company which is included in other creditors. The balance was provided interest free. The company has not entered into any other transactions with related parties that are material and that have not been concluded under normal market conditions.
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