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Registered number: 13563002
Phenomenal Inc Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Peter Jarman LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13563002
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 157 210
157 210
CURRENT ASSETS
Debtors 5 94 -
Cash at bank and in hand 823 430
917 430
Creditors: Amounts Falling Due Within One Year 6 (1,790 ) (552 )
NET CURRENT ASSETS (LIABILITIES) (873 ) (122 )
TOTAL ASSETS LESS CURRENT LIABILITIES (716 ) 88
PROVISIONS FOR LIABILITIES
Deferred Taxation (30 ) (40 )
NET (LIABILITIES)/ASSETS (746 ) 48
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (747 ) 47
SHAREHOLDERS' FUNDS (746) 48
Page 1
Page 2
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr F W Geere
Director
27/05/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Phenomenal Inc Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13563002 . The registered office is St James' Hall, Mill Road, Lancing, West Sussex, BN15 0PT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & Machinery 25% on reducing balance
2.4. 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. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 September 2024 280
As at 31 August 2025 280
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 September 2024 70
Provided during the period 53
As at 31 August 2025 123
Net Book Value
As at 31 August 2025 157
As at 1 September 2024 210
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 94 -
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 659 3
Taxation and social security 1,131 549
1,790 552
7. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 September 2024 40 40
Utilised (10 ) (10)
Balance at 31 August 2025 30 30
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 4