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Registration number: 15250187

Phakey Group Holdings Ltd
Unaudited Abridged Financial Statements
(Companies House version)
for the Year Ended 30 September 2025

Phakey Group Holdings Ltd

Contents

Accountants' Report | 1
Abridged Balance Sheet | 2
Notes to the Unaudited Abridged Financial Statements | 3 to 5

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Phakey Group Holdings Ltd
for the Year Ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Phakey Group Holdings Ltd for the year ended 30 September 2025 as set out on pages 2 to 5 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/members/regulations-standards-and-guidance/.

This report is made solely to the Board of Directors of Phakey Group Holdings Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Phakey Group Holdings Ltd and state those matters that we have agreed to state to the Board of Directors of Phakey Group Holdings Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Phakey Group Holdings Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Phakey Group Holdings Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Phakey Group Holdings Ltd. You consider that Phakey Group Holdings Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Phakey Group Holdings Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Page Kirk LLP
Chartered accountants and chartered tax advisers
Sherwood House
7 Gregory Boulevard
Nottingham
NG7 6LB

13 May 2026

Phakey Group Holdings Ltd

(Registration number: 15250187)
Abridged Balance Sheet as at 30 September 2025

| Note | 2025 | 2024
|  | £ | £ | £ | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 20,000 |  | 20,000
Current assets |  |  |  |  |
Cash at bank and in hand |  | 52,686 |  | 52,035 |
Creditors: Amounts falling due within one year |  | (52,125) |  | (52,007) |
Net current assets |  |  | 561 |  | 28
Net assets |  |  | 20,561 |  | 20,028
Capital and reserves |  |  |  |  |
Called up share capital |  | 20,000 |  | 20,000 |
Profit and loss account |  | 561 |  | 28 |
Total equity |  |  | 20,561 |  | 20,028

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 13 May 2026

......................................... Mr D R Phakey Director

Phakey Group Holdings Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
36 Castle Boulevard
Nottingham
NG7 1FL

These financial statements were authorised for issue by the director on 13 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Basis of preparation of financial statements

These financial statements were prepared under the historical cost convention in accordance with applicable United Kingdom accounting standards, including the Financial Reporting Standard 102 ('FRS 102') Section 1A small entities, and with the Companies Act 2006.

Group accounts not prepared

The company has taken advantage of the exemption from preparing consolidated financial statements in accordance with Companies Act 2006 paragraph 398(1)(a) as the group is considered to be small.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Phakey Group Holdings Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

During the year, the average number of employees at the company was 1 (2024 - 1).

Phakey Group Holdings Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

4 | Investments

| Total £
Cost or valuation
At 1 October 2024 | 20,000
Carrying amount
At 30 September 2025 | 20,000
At 30 September 2024 | 20,000