1 July 2024 false No description of principal activity Taxfiler 2024.6 14158929 business:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 14158929 2024-06-30 14158929 2024-07-01 2025-06-30 14158929 business:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 14158929 business:FilletedAccounts 2024-07-01 2025-06-30 14158929 2025-06-30 14158929 business:Director1 2024-07-01 2025-06-30 14158929 business:Director2 2024-07-01 2025-06-30 14158929 business:RegisteredOffice 2024-07-01 2025-06-30 14158929 2024-06-30 14158929 core:WithinOneYear 2025-06-30 14158929 core:WithinOneYear 2024-06-30 14158929 core:ShareCapital core:PreviouslyStatedAmount 2025-06-30 14158929 core:ShareCapital core:PreviouslyStatedAmount 2024-06-30 14158929 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-06-30 14158929 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-06-30 14158929 core:PreviouslyStatedAmount 2025-06-30 14158929 core:PreviouslyStatedAmount 2024-06-30 14158929 business:SmallEntities 2024-07-01 2025-06-30 14158929 countries:EnglandWales 2024-07-01 2025-06-30 14158929 business:OrdinaryShareClass1 2024-07-01 2025-06-30 14158929 business:OrdinaryShareClass1 2023-07-01 2024-06-30 14158929 2023-07-01 2024-06-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 14158929 (England and Wales)
PHD GROUP LTD Unaudited accounts for the year ended 30 June 2025
PHD GROUP LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
PHD GROUP LTD Company Information for the year ended 30 June 2025
Directors
Mr S Morgan Mrs F Morgan
Company Number
14158929 (England and Wales)
Registered Office
B1A NEPTUNE HOUSE NEPTUNE ROAD HARROW HA1 4HX ENGLAND
Accountants
GIA Foley & Co West Clayton Business Centre Berry Lane Chorleywood Hertfordshire WD3 5EX
- 3 -
PHD GROUP LTD Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Current assets
Debtors
4
22,004
34,902
Cash at bank and in hand
497,588
169,809
519,592
204,711
Creditors: amounts falling due within one year
5
(415,127)
(153,429)
Net current assets
104,465
51,282
Net assets
104,465
51,282
Capital and reserves
Called up share capital
6
203
203
Profit and loss account
104,262
51,079
Shareholders' funds
104,465
51,282
For the year ending 30 June 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 directors acknowledge 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 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 of Directors and authorised for issue on 5 January 2026 and were signed on its behalf by
Mr S Morgan Director Company Registration No. 14158929
- 4 -
PHD GROUP LTD Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
PHD GROUP LTD is a private company, limited by shares, registered in England and Wales, registration number 14158929. The registered office is B1A NEPTUNE HOUSE, NEPTUNE ROAD, HARROW, HA1 4HX, ENGLAND.
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.
4
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
95
-
Other debtors
21,909
34,902
22,004
34,902
5
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
60,755
8,167
Trade creditors
1,733
68
Taxes and social security
69,807
31,273
Other creditors
262,245
93,784
Loans from directors
19,687
19,687
Accruals
900
450
415,127
153,429
6
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
203 Ordinary shares of £1 each
203
203
7
Transactions with related parties
S Morgan has a 100% investment in PHD Mechanical Ltd. During the year, PHD Mechanical Ltd loaned £250,000 (2024: £75,000) to PHD Group Ltd. This balance is outstanding at the year end. The loan is interest free and repayable on demand.
- 5 -
PHD GROUP LTD Notes to the Accounts for the year ended 30 June 2025
8
Average number of employees
During the year the average number of employees was 5 (2024: 3).
- 6 -