REGISTERED NUMBER: 03688306 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Phoenix Data Management Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R W Nash

REGISTERED OFFICE:

Albion Parade

Gravesend

Kent

DA12 2RN

REGISTERED NUMBER:

03688306 (England and Wales)

ACCOUNTANTS:

RAA Ward Mackenzie Ltd

Chartered Accountants

Thatcher House

12 Mount Ephraim

Tunbridge Wells

Kent

TN4 8AS

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

336,387

393,798

336,387

393,798

CURRENT ASSETS

Debtors

6

142,605

150,088

Cash at bank

8,549

46,334

151,154

196,422

CREDITORS

Amounts falling due within one year

7

(152,413

)

(199,030

)

NET CURRENT LIABILITIES

(1,259

)

(2,608

)

TOTAL ASSETS LESS CURRENT LIABILITIES

335,128

391,190

CREDITORS

Amounts falling due after more than one year

8

(14,127

)

(32,587

)

PROVISIONS FOR LIABILITIES

9

(44,111

)

(51,539

)

NET ASSETS

276,890

307,064

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

10

276,889

307,063

SHAREHOLDERS' FUNDS

276,890

307,064

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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 April 2026 and were signed by:

R W Nash - Director

1.	STATUTORY INFORMATION

Phoenix Data Management 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.

The presentation currency of the financial statements is the Pound Sterling (£).

The principal activity of the company in the year under review was that of the storage of commercial data and archives.

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 represents net invoiced sales of goods, excluding value added tax.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 5% to 25% on cost

Motor vehicles - 25% on cost

DEFERRED TAX

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

HIRE PURCHASE AND LEASING COMMITMENTS

Assets obtained under 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.

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 10 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

30,000

AMORTISATION

At 1 October 2024

and 30 September 2025

30,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 October 2024

1,219,540

39,990

1,259,530

Additions

25,570

-

25,570

Reclassification/transfer

-

25,750

25,750

At 30 September 2025

1,245,110

65,740

1,310,850

DEPRECIATION

At 1 October 2024

855,734

9,998

865,732

Charge for year

72,984

9,997

82,981

Reclassification/transfer

-

25,750

25,750

At 30 September 2025

928,718

45,745

974,463

NET BOOK VALUE

At 30 September 2025

316,392

19,995

336,387

At 30 September 2024

363,806

29,992

393,798

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 October 2024

(25,750

)

Reclassification/transfer

25,750

At 30 September 2025

-

DEPRECIATION

At 1 October 2024

(25,750

)

Reclassification/transfer

25,750

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

132,869

149,030

Prepayments and accrued income

9,736

1,058

142,605

150,088

The directors consider the carrying value of trade and other receivables approximate to their fair values.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,439

10,161

Hire purchase contracts

8,026

7,014

Trade creditors

45,705

94,331

Corporation tax

(390

)

(21

)

Social security and other tax

4,863

7,199

VAT

18,820

14,035

Other creditors

62,260

25,520

Accrued expenses

2,690

40,791

152,413

199,030

The directors consider the carrying amounts of current liabilities approximate to their fair values.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

3,485

10,418

Bank loans - 2-5 years

-

3,502

Hire purchase contracts

10,642

18,667

14,127

32,587

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

44,111

51,539

Deferred

tax

£

Balance at 1 October 2024

51,539

Provided during year

(7,428

)

Accelerated capital allowances

Balance at 30 September 2025

44,111

10.

RESERVES

Retained

earnings

£

At 1 October 2024

307,063

Deficit for the year

(30,174

)

At 30 September 2025

276,889

The Profit and loss account comprises all current and prior period retained profit and losses after deducting any distributions made to the company's shareholders. This is a distributable reserve.

11.	RELATED PARTY DISCLOSURES

During the year, £469,828 (2024 : £446,797) was paid to Feabrex Limited under rent and other premises expenses, for use of its premises.

At the year end £43,809 (2024 : Nil) was due to Feabrex Ltd. This is included in trade creditors.

At the year end £44,850 (2024 : £10,000) was due to shareholder P A Nash. This is included in other creditors.