IRIS Accounts Production v26.1.0.640 13831552 director 1.2.25 31.1.26 31.1.26 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13831552 2025-01-31 13831552 2026-01-31 13831552 2025-02-01 2026-01-31 13831552 2024-01-31 13831552 2024-02-01 2025-01-31 13831552 2025-01-31 13831552 ns15:EnglandWales 2025-02-01 2026-01-31 13831552 ns14:PoundSterling 2025-02-01 2026-01-31 13831552 ns10:Director1 2025-02-01 2026-01-31 13831552 ns10:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 13831552 ns10:SmallEntities 2025-02-01 2026-01-31 13831552 ns10:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 13831552 ns10:SmallCompaniesRegimeForDirectorsReport 2025-02-01 2026-01-31 13831552 ns10:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 13831552 ns10:FullAccounts 2025-02-01 2026-01-31 13831552 ns10:OrdinaryShareClass1 2025-02-01 2026-01-31 13831552 ns10:RegisteredOffice 2025-02-01 2026-01-31 13831552 ns5:CurrentFinancialInstruments 2026-01-31 13831552 ns5:CurrentFinancialInstruments 2025-01-31 13831552 ns5:ShareCapital 2026-01-31 13831552 ns5:ShareCapital 2025-01-31 13831552 ns5:RetainedEarningsAccumulatedLosses 2026-01-31 13831552 ns5:RetainedEarningsAccumulatedLosses 2025-01-31 13831552 ns5:ComputerEquipment 2025-02-01 2026-01-31 13831552 ns5:ComputerEquipment 2025-01-31 13831552 ns5:ComputerEquipment 2026-01-31 13831552 ns5:ComputerEquipment 2025-01-31 13831552 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-01-31 13831552 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-01-31 13831552 ns10:OrdinaryShareClass1 2026-01-31 13831552 ns10:Director1 1 2025-01-31 13831552 ns10:Director1 1 2024-01-31 13831552 ns10:Director1 1 2025-02-01 2026-01-31 13831552 ns10:Director1 1 2024-02-01 2025-01-31 13831552 ns10:Director1 1 2026-01-31 13831552 ns10:Director1 1 2025-01-31

REGISTERED NUMBER: 13831552 (England and Wales)

| Phase & Create Limited |

| Unaudited Financial Statements |

| for the Year Ended 31 January 2026 |

| Phase & Create Limited (Registered number: 13831552) |

Contents of the Financial Statements

for the Year Ended 31 January 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 6 |

| Phase & Create Limited |

Company Information

for the Year Ended 31 January 2026

| DIRECTOR: | Mr S J Green

| REGISTERED OFFICE: | Delta 606 Delta Office Park

| Welton Road

| Swindon

| United Kingdom

| SN5 7XF

| REGISTERED NUMBER: | 13831552 (England and Wales)

| ACCOUNTANTS: | AMS Accountancy Limited

| Delta 606

| Welton Road

| Delta Office Park

| Swindon

| Wiltshire

| SN5 7XF

| Phase & Create Limited (Registered number: 13831552) |

Balance Sheet

31 January 2026

| 2026 |  | 2025

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 1,449 |  |

CURRENT ASSETS

Debtors | 5 | 10,035 |  | 700 |  |

Cash at bank | 16,941 |  | 169,350 |  |

26,976 |  | 170,050 |  |

CREDITORS

Amounts falling due within one year | 6 | (146 | ) | (75,203 | ) |

NET CURRENT ASSETS | 26,830 |  | 94,847 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 26,830 |  | 96,296 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 26,730 |  | 96,196 |  |

SHAREHOLDERS' FUNDS | 26,830 |  | 96,296 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 April 2026 and were signed by:

Mr S J Green - Director

| Phase & Create Limited (Registered number: 13831552) |

Notes to the Financial Statements

for the Year Ended 31 January 2026

1. | STATUTORY INFORMATION

| Phase & Create Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment | - | 33% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 2 ) .

| Phase & Create Limited (Registered number: 13831552) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 February 2025 | 4,036 |  |

| Disposals | (4,036 | ) |

| At 31 January 2026 | - |  |

| DEPRECIATION

| At 1 February 2025 | 2,587 |  |

| Eliminated on disposal | (2,587 | ) |

| At 31 January 2026 | - |  |

| NET BOOK VALUE

| At 31 January 2026 | - |  |

| At 31 January 2025 | 1,449 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Other debtors | 10,035 |  | 700 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade creditors | 146 |  | 189 |  |

| Taxation and social security | - |  | 75,014 |  |

146 |  | 75,203 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

| Phase & Create Limited (Registered number: 13831552) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

2026 | 2025 |

£ | £ |

| Mr S J Green

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 5,392 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 5,392 |  | - |  |

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Phase & Create Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Phase & Create Limited for the year ended 31 January 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Phase & Create Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Phase & Create Limited and state those matters that we have agreed to state to the director of Phase & Create Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Phase & Create Limited and its director for our work or for this report.

It is your duty to ensure that Phase & Create Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Phase & Create Limited. You consider that Phase & Create Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Phase & Create Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

AMS Accountancy Limited

Delta 606

Welton Road

Delta Office Park

Swindon

Wiltshire

SN5 7XF

2 April 2026