Caseware UK (AP4) 2024.0.164 2024.0.164 2026-01-31 2026-01-31 2026-05-14 2025-02-01 false No description of principal activity false 16 16 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 01849288 2025-02-01 2026-01-31 01849288 2024-02-01 2025-01-31 01849288 2026-01-31 01849288 2025-01-31 01849288 2024-02-01 01849288 c:Director3 2025-02-01 2026-01-31 01849288 c:Director4 2025-02-01 2026-01-31 01849288 d:PlantMachinery 2025-02-01 2026-01-31 01849288 d:PlantMachinery 2026-01-31 01849288 d:PlantMachinery 2025-01-31 01849288 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 01849288 d:MotorVehicles 2025-02-01 2026-01-31 01849288 d:MotorVehicles 2026-01-31 01849288 d:MotorVehicles 2025-01-31 01849288 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 01849288 d:FurnitureFittings 2025-02-01 2026-01-31 01849288 d:FurnitureFittings 2026-01-31 01849288 d:FurnitureFittings 2025-01-31 01849288 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 01849288 d:OtherPropertyPlantEquipment 2025-02-01 2026-01-31 01849288 d:OtherPropertyPlantEquipment 2026-01-31 01849288 d:OtherPropertyPlantEquipment 2025-01-31 01849288 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 01849288 d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 01849288 d:CurrentFinancialInstruments 2026-01-31 01849288 d:CurrentFinancialInstruments 2025-01-31 01849288 d:CurrentFinancialInstruments d:WithinOneYear 2026-01-31 01849288 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 01849288 d:ShareCapital 2026-01-31 01849288 d:ShareCapital 2025-01-31 01849288 d:CapitalRedemptionReserve 2026-01-31 01849288 d:CapitalRedemptionReserve 2025-01-31 01849288 d:RetainedEarningsAccumulatedLosses 2026-01-31 01849288 d:RetainedEarningsAccumulatedLosses 2025-01-31 01849288 c:FRS102 2025-02-01 2026-01-31 01849288 c:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 01849288 c:FullAccounts 2025-02-01 2026-01-31 01849288 c:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 01849288 d:WithinOneYear 2026-01-31 01849288 d:WithinOneYear 2025-01-31 01849288 d:BetweenOneFiveYears 2026-01-31 01849288 d:BetweenOneFiveYears 2025-01-31 01849288 d:AcceleratedTaxDepreciationDeferredTax 2026-01-31 01849288 d:AcceleratedTaxDepreciationDeferredTax 2025-01-31 01849288 d:RetirementBenefitObligationsDeferredTax 2026-01-31 01849288 d:RetirementBenefitObligationsDeferredTax 2025-01-31 iso4217:GBP xbrli:pure

Registered number: 01849288 PHOENIX COUNTY METALS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2026
PHOENIX COUNTY METALS LIMITED REGISTERED NUMBER:01849288
BALANCE SHEET AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 89,512 |  | 107,640
Current assets |  |  |  |  |
Stocks |  | 966,952 |  | 1,075,385 |
Debtors: amounts falling due within one year | 5 | 112,210 |  | 133,374 |
Cash at bank and in hand | 6 | 652,731 |  | 692,168 |
|  | 1,731,893 |  | 1,900,927 |
Creditors: amounts falling due within one year | 7 | (240,922) |  | (214,150) |
Net current assets |  |  | 1,490,971 |  | 1,686,777
Total assets less current liabilities |  |  | 1,580,483 |  | 1,794,417
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (18,514) |  | (25,314) |
|  |  | (18,514) |  | (25,314)
Net assets |  |  | 1,561,969 |  | 1,769,103
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 105 |  | 105
Capital redemption reserve |  |  | 45 |  | 45
Profit and loss account |  |  | 1,561,819 |  | 1,768,953
|  |  | 1,561,969 |  | 1,769,103
Page 1
PHOENIX COUNTY METALS LIMITED REGISTERED NUMBER:01849288
BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2026 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ J L Johnson | ................................................ L E Hopkins
Director | Director
Date: 14 May 2026 |
The notes on pages 3 to 9 form part of these financial statements. Page 2
PHOENIX COUNTY METALS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
Phoenix County Metals Limited is a private company limited by shares, incorporated in England and Wales, registered number 01849288. The registered office is Century House, The Lakes, Northampton, NN4 7HD. The principal place of business is Great Central Way, Woodford Halse, Daventry, NN11 3PZ. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Revenue
Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | over 5 years
|  |  |  | Motor vehicles | - | over 4 years
|  |  |  | Fixtures and fittings | - | over 3 years
|  |  |  | Property improvements | - | over 10 years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.4 | Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Page 3
PHOENIX COUNTY METALS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | 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.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 4
PHOENIX COUNTY METALS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.11 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.12 | Leased assets: the Company as lessee
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
| 2.13 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.14 | Provisions for liabilities
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Balance Sheet. Page 5
PHOENIX COUNTY METALS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.15 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 16 (2025 - 16).
Page 6
PHOENIX COUNTY METALS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Property improvements | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 February 2025 | 458,738 | 34,387 | 67,387 | 34,624 | 595,136
| Additions | - | - | - | 8,200 | 8,200
| At 31 January 2026 | 458,738 | 34,387 | 67,387 | 42,824 | 603,336
| Depreciation |  |  |  |  |
| At 1 February 2025 | 395,851 | 2,149 | 66,222 | 23,274 | 487,496
| Charge for the year on owned assets | 14,915 | 8,597 | 516 | 2,300 | 26,328
| At 31 January 2026 | 410,766 | 10,746 | 66,738 | 25,574 | 513,824
| Net book value |  |  |  |  |
| At 31 January 2026 | 47,972 | 23,641 | 649 | 17,250 | 89,512
| At 31 January 2025 | 62,887 | 32,238 | 1,165 | 11,350 | 107,640
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 89,262 | 89,049
| Amounts owed by group undertakings | 1,250 | 1,250
| Other debtors | 1,800 | 26,774
| Prepayments and accrued income | 19,898 | 16,301
|  | 112,210 | 133,374
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 652,731 | 692,168
Page 7
PHOENIX COUNTY METALS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 5,597 | 37,640
| Corporation tax | 104,782 | 162,215
| Other taxation and social security | 114,790 | -
| Other creditors | 4,406 | 2,315
| Accruals and deferred income | 11,347 | 11,980
|  | 240,922 | 214,150
8. | Deferred taxation
|  | 2026 | 2025
|  | £ | £
| At beginning of year | (25,314) | 7,468
| Charged to profit or loss | 6,800 | (32,782)
| At end of year | (18,514) | (25,314)
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | (18,814) | (25,314)
| Short term timing differences | 300 | -
|  | (18,514) | (25,314)
9. | Pension commitments
The company operates defined contribution pension schemes for directors and employees. The assets of the schemes are held separately from those of the company in independently administered funds. Contributions totalling £1,199 (2025 - £Nil) were payable to the funds at the Balance Sheet date. Page 8
PHOENIX COUNTY METALS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
10. | Commitments under operating leases
| At 31 January 2026 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Not later than 1 year | 12,000 | 12,000
| Later than 1 year and not later than 5 years | 18,000 | 30,000
|  | 30,000 | 42,000
Page 9