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REGISTERED NUMBER: 02608547 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Phoenix (Leicester) Limited

| Phoenix (Leicester) Limited (Registered number: 02608547) |

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Phoenix (Leicester) Limited |

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | S G Blyth

| S W Blyth

| S Blyth

| D J Quilter

| R Walker

| REGISTERED OFFICE: | Phoenix House, Unit 16

| Marlow Road Industrial Estate

| Marlow Road

| Leicester

| Leicestershire

| LE3 2BQ

| REGISTERED NUMBER: | 02608547 (England and Wales)

| ACCOUNTANTS: | Duncan & Toplis Limited

| Park House

| 37 Clarence Street

| Leicester

| Leicestershire

| LE1 3RW

| Phoenix (Leicester) Limited (Registered number: 02608547) |

Balance Sheet

31 August 2025

| 31.8.25 |  | 31.8.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 87,804 |  | 113,763 |  |

CURRENT ASSETS

Stocks | 24,000 |  | 30,000 |  |

Debtors | 5 | 302,291 |  | 479,742 |  |

Cash at bank and in hand | 72,246 |  | 17,600 |  |

398,537 |  | 527,342 |  |

CREDITORS

Amounts falling due within one year | 6 | (329,882 | ) | (493,515 | ) |

NET CURRENT ASSETS | 68,655 |  | 33,827 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 156,459 |  | 147,590 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (28,345 | ) | (50,800 | ) |

NET ASSETS | 128,114 |  | 96,790 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 128,014 |  | 96,690 |  |

SHAREHOLDERS' FUNDS | 128,114 |  | 96,790 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| Phoenix (Leicester) Limited (Registered number: 02608547) |

Balance Sheet - continued

31 August 2025

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 Board of Directors and authorised for issue on 23 March 2026 and were signed on its behalf by:

S Blyth - Director

| Phoenix (Leicester) Limited (Registered number: 02608547) |

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Phoenix (Leicester) 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.

| Plant and machinery | - | 12.5% on reducing balance

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on cost

| Stocks

| Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell, after making due allowances for obsolete and slow moving items.

| Cost is calculated using first-in, first-out method and includes all purchase, transport and handling costs in bringing stocks to their present location and condition.

| 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.

| Government grants

| Government Grants receivable in relation to expenditure is recognised when the expenditure is charged to the profit and loss.

| Phoenix (Leicester) Limited (Registered number: 02608547) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under the hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 15 (2024 - 18 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 September 2024 | 51,783 |  | 3,494 |  | 244,560 |  | 11,684 |  | 311,521 |  |

| Additions | 7,015 |  | - |  | 687 |  | 2,420 |  | 10,122 |  |

| Disposals | - |  | - |  | (22,945 | ) | - |  | (22,945 | ) |

| At 31 August 2025 | 58,798 |  | 3,494 |  | 222,302 |  | 14,104 |  | 298,698 |  |

| DEPRECIATION

| At 1 September 2024 | 36,019 |  | 3,101 |  | 148,878 |  | 9,760 |  | 197,758 |  |

| Charge for year | 2,845 |  | 297 |  | 21,482 |  | 1,777 |  | 26,401 |  |

| Eliminated on disposal | - |  | - |  | (13,265 | ) | - |  | (13,265 | ) |

| At 31 August 2025 | 38,864 |  | 3,398 |  | 157,095 |  | 11,537 |  | 210,894 |  |

| NET BOOK VALUE

| At 31 August 2025 | 19,934 |  | 96 |  | 65,207 |  | 2,567 |  | 87,804 |  |

| At 31 August 2024 | 15,764 |  | 393 |  | 95,682 |  | 1,924 |  | 113,763 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade debtors | 285,600 |  | 477,998 |  |

| Other debtors | 16,691 |  | 1,744 |  |

302,291 |  | 479,742 |  |

| Included in other debtors are prepayments of £12,607 (2024: £Nil).

| Phoenix (Leicester) Limited (Registered number: 02608547) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans and overdrafts | 7,494 |  | 104,354 |  |

| Hire purchase contracts | 11,016 |  | 16,900 |  |

| Trade creditors | 227,901 |  | 284,538 |  |

| Amounts owed to group undertakings | 100 |  | - |  |

| Taxation and social security | 59,422 |  | 66,672 |  |

| Other creditors | 23,949 |  | 21,051 |  |

329,882 |  | 493,515 |  |

| Included in other creditors are accruals of £16,933 (2024: £14,890).

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans | - |  | 7,495 |  |

| Hire purchase contracts | 28,345 |  | 43,305 |  |

28,345 |  | 50,800 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Hire purchase | - |  | 4,136 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.8.25 |  | 31.8.24

£ | £ |

| Hire purchase contracts | 39,361 |  | 60,205 |  |

| Hire purchase liabilities are secured on the individual assets being so acquired.

9. | OTHER FINANCIAL COMMITMENTS

| The total amount of financial commitments, guarantees and contingencies that are not included in the balance sheet is £74,601 (2024: £96,760).

| Phoenix (Leicester) Limited (Registered number: 02608547) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

| 31.8.25 |  | 31.8.24

£ | £ |

| S G Blyth

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

| Amounts advanced | 59,151 |  | 9,056 |  |

| Amounts repaid | (59,151 | ) | (9,056 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| The loan was repayable on demand and interest has been charged at the HMRC Official Rate.