Company Registration No. 03605782 (England and Wales)
Phoenix Medical Advice and Repatriation Limited
Unaudited accounts
for the year ended 31 July 2025
Phoenix Medical Advice and Repatriation Limited
Unaudited accounts
Contents
Phoenix Medical Advice and Repatriation Limited
Company Information
for the year ended 31 July 2025
Directors
Dr T W B B Jayaratne
Dr S C Wickramarachchi
Company Number
03605782 (England and Wales)
Registered Office
Olympic House
Temple Street
Aylesbury
Bucks
HP20 2RQ
Accountants
CJM Accounting Limited
Beacon Hill House
Bicknoller
Taunton
West Somerset
TA4 4ER
Phoenix Medical Advice and Repatriation Limited
Statement of financial position
as at 31 July 2025
Tangible assets
34,197
47,697
Cash at bank and in hand
73,679
109,188
Creditors: amounts falling due within one year
(73,331)
(30,746)
Net current assets
704,404
689,021
Total assets less current liabilities
738,601
736,961
Creditors: amounts falling due after more than one year
(262,148)
(260,880)
Net assets
476,453
476,081
Called up share capital
2
2
Profit and loss account
476,451
476,079
Shareholders' funds
476,453
476,081
For the year ending 31 July 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 21 April 2026 and were signed on its behalf by
Dr S C Wickramarachchi
Director
Company Registration No. 03605782
Phoenix Medical Advice and Repatriation Limited
Notes to the Accounts
for the year ended 31 July 2025
Phoenix Medical Advice and Repatriation Limited is a private company, limited by shares, registered in England and Wales, registration number 03605782. The registered office is Olympic House, Temple Street, Aylesbury, Bucks, HP20 2RQ.
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.
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.
The accounts have been prepared under the historical cost convention.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services supplied to customers during the year, net of Value Added Tax, less returns received.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
33% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing balance
Computer software is stated at cost less accumulated depreciation and any accumulated impairment losses. It is amortised over its estimated life of three years using the straight-line method. If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new expectations.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution pension scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account as they become payable in accordance with the rules of the scheme.
Phoenix Medical Advice and Repatriation Limited
Notes to the Accounts
for the year ended 31 July 2025
Critical accounting estimates and judgements
No significant judgements have had to be made by the directors in preparing these financial statements.
4
Intangible fixed assets
Other
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 August 2024
54,988
54,541
55,414
164,943
Disposals
-
-
(32,513)
(32,513)
At 31 July 2025
54,988
54,541
22,901
132,430
At 1 August 2024
51,011
11,999
54,236
117,246
Charge for the year
990
11,999
219
13,208
On disposals
-
-
(32,221)
(32,221)
At 31 July 2025
52,001
23,998
22,234
98,233
At 31 July 2025
2,987
30,543
667
34,197
At 31 July 2024
3,977
42,542
1,178
47,697
Amounts falling due within one year
Trade debtors
698,589
603,369
Phoenix Medical Advice and Repatriation Limited
Notes to the Accounts
for the year ended 31 July 2025
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
2,486
-
Trade creditors
45,091
15,412
Taxes and social security
15,799
8,108
Loans from directors
3,718
2,697
There is a fixed and floating charge over the undertaking and its assets in favour of the chargee, HSBC bank.
8
Creditors: amounts falling due after more than one year
2025
2024
Other creditors
262,148
260,880
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
In line with many care providers, the company is potentailly affected by the recent employement tribunal decison relating to sleep-in payments and National Minimum Wage. It is not possible to caculate the effect with any certainty but it is anticipated to be low as the company did not provide such services throughout the period considered by the tribunal.
11
Average number of employees
During the year the average number of employees was 4 (2024: 7).