REGISTERED NUMBER: 10367479 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Phoenix CPC Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Kimber

S Merrey

REGISTERED OFFICE:

26 Markwick Close

Newark

Nottinghamshire

NG24 2LG

REGISTERED NUMBER:

10367479 (England and Wales)

ACCOUNTANTS:

Wright Vigar Limited

Chartered Accountants & Business Advisers

15 Newland

Lincoln

Lincolnshire

LN1 1XG

FIXED ASSETS

Tangible assets

4

37,994

45,402

CURRENT ASSETS

Debtors

5

69,608

93,038

Cash at bank

10,868

20,511

80,476

113,549

CREDITORS

Amounts falling due within one year

6

90,978

134,093

NET CURRENT LIABILITIES

(10,502

)

(20,544

)

TOTAL ASSETS LESS CURRENT LIABILITIES

27,492

24,858

PROVISIONS FOR LIABILITIES

9,713

11,565

NET ASSETS

17,779

13,293

CAPITAL AND RESERVES

Called up share capital

7

4

4

Retained earnings

17,775

13,289

SHAREHOLDERS' FUNDS

17,779

13,293

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 February 2026 and were signed on its behalf by:

S Merrey - Director

1.	STATUTORY INFORMATION

Phoenix CPC Ltd 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.

At the year end the net current liabilities exceeded net assets by £10,502 (2024: £20,544). The company has the continued support of the parent company and on that basis the directors consider it appropriate to prepare the financial statements on a going concern basis.

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.

Land and Buildings

-

not provided

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

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

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Land and

Plant and

Motor

Buildings

machinery

vehicles

Totals

£

£

£

£

COST

At 1 October 2024

350

75,437

14,995

90,782

Additions

-

2,705

-

2,705

At 30 September 2025

350

78,142

14,995

93,487

DEPRECIATION

At 1 October 2024

-

44,438

942

45,380

Charge for year

-

6,600

3,513

10,113

At 30 September 2025

-

51,038

4,455

55,493

NET BOOK VALUE

At 30 September 2025

350

27,104

10,540

37,994

At 30 September 2024

350

30,999

14,053

45,402

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

67,316

90,776

Other debtors

2,292

2,262

69,608

93,038

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

6,801

2,222

Taxation and social security

35,013

38,871

Other creditors

49,164

93,000

90,978

134,093

7.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

4

Ordinary

£1

4

4