IRIS Accounts Production v26.1.10.61 03357335 director 1.10.24 30.9.25 30.9.25 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh033573352024-09-30033573352025-09-30033573352024-10-012025-09-30033573352023-09-30033573352023-10-012024-09-30033573352024-09-3003357335ns15:EnglandWales2024-10-012025-09-3003357335ns14:PoundSterling2024-10-012025-09-3003357335ns10:Director12024-10-012025-09-3003357335ns10:PrivateLimitedCompanyLtd2024-10-012025-09-3003357335ns10:SmallEntities2024-10-012025-09-3003357335ns10:AuditExempt-NoAccountantsReport2024-10-012025-09-3003357335ns10:SmallCompaniesRegimeForDirectorsReport2024-10-012025-09-3003357335ns10:SmallCompaniesRegimeForAccounts2024-10-012025-09-3003357335ns10:FullAccounts2024-10-012025-09-300335733512024-10-012025-09-3003357335ns10:CompanySecretary12024-10-012025-09-3003357335ns10:RegisteredOffice2024-10-012025-09-3003357335ns5:CurrentFinancialInstruments2025-09-3003357335ns5:CurrentFinancialInstruments2024-09-3003357335ns5:ShareCapital2025-09-3003357335ns5:ShareCapital2024-09-3003357335ns5:RetainedEarningsAccumulatedLosses2025-09-3003357335ns5:RetainedEarningsAccumulatedLosses2024-09-3003357335ns5:NetGoodwill2024-10-012025-09-3003357335ns5:IntangibleAssetsOtherThanGoodwill2024-10-012025-09-3003357335ns5:LeaseholdImprovements2024-10-012025-09-3003357335ns5:PlantMachinery2024-10-012025-09-3003357335ns5:FurnitureFittings2024-10-012025-09-3003357335ns5:MotorVehicles2024-10-012025-09-3003357335ns5:ComputerEquipment2024-10-012025-09-3003357335ns5:NetGoodwill2024-09-3003357335ns5:NetGoodwill2025-09-3003357335ns5:NetGoodwill2024-09-3003357335ns5:LeaseholdImprovements2024-09-3003357335ns5:PlantMachinery2024-09-3003357335ns5:FurnitureFittings2024-09-3003357335ns5:LeaseholdImprovements2025-09-3003357335ns5:PlantMachinery2025-09-3003357335ns5:FurnitureFittings2025-09-3003357335ns5:LeaseholdImprovements2024-09-3003357335ns5:PlantMachinery2024-09-3003357335ns5:FurnitureFittings2024-09-3003357335ns5:MotorVehicles2024-09-3003357335ns5:ComputerEquipment2024-09-3003357335ns5:MotorVehicles2025-09-3003357335ns5:ComputerEquipment2025-09-3003357335ns5:MotorVehicles2024-09-3003357335ns5:ComputerEquipment2024-09-3003357335ns5:CostValuation2024-09-3003357335ns5:WithinOneYearns5:CurrentFinancialInstruments2025-09-3003357335ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3003357335ns10:Director112024-09-3003357335ns10:Director112023-09-3003357335ns10:Director112024-10-012025-09-3003357335ns10:Director112023-10-012024-09-3003357335ns10:Director112025-09-3003357335ns10:Director112024-09-30
REGISTERED NUMBER: 03357335 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

PHOENIX GROUP CONSTRUCTION LIMITED
PHOENIX GROUP CONSTRUCTION LIMITED (REGISTERED NUMBER: 03357335)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


PHOENIX GROUP CONSTRUCTION LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025







DIRECTOR: G C S Roff





SECRETARY: Mrs J Roff





REGISTERED OFFICE: 15 West Street
Brighton
East Sussex
BN1 2RL





REGISTERED NUMBER: 03357335 (England and Wales)





ACCOUNTANTS: Galloways Accounting (Hove) Limited
15 West Street
Brighton
East Sussex
BN1 2RL
Page 1
PHOENIX GROUP CONSTRUCTION LIMITED (REGISTERED NUMBER: 03357335)

BALANCE SHEET
30 SEPTEMBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 3 - -
Tangible assets 4 43,412 44,323
Investments 5 4 4
43,416 44,327

CURRENT ASSETS
Stocks 6 1,200 1,200
Debtors 7 542,292 345,931
Cash at bank and in hand 417,661 457,266
961,153 804,397
CREDITORS
Amounts falling due within one year 8 369,402 336,547
NET CURRENT ASSETS 591,751 467,850
TOTAL ASSETS LESS CURRENT
LIABILITIES
635,167
512,177

PROVISIONS FOR LIABILITIES 9,631 11,081
NET ASSETS 625,536 501,096

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 625,336 500,896
625,536 501,096

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 8 June 2026 and were signed by:





G C S Roff - Director


The notes form part of these financial statements

Page 2
PHOENIX GROUP CONSTRUCTION LIMITED (REGISTERED NUMBER: 03357335)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025


1. 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover represents sales of goods and services net of VAT and trade discounts for goods. Turnover is recognised when the goods are physically delivered to the customer or at the point the customer is entitled to consideration for services provided.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 1999, is being amortised evenly over its estimated useful life of ten years.

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.
Improvements to property - Over the term of the lease
Plant and machinery - 25% on cost
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Page 3 continued...
PHOENIX GROUP CONSTRUCTION LIMITED (REGISTERED NUMBER: 03357335)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


1. ACCOUNTING POLICIES - continued

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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 8 ) .

3. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2024
and 30 September 2025 56,844
AMORTISATION
At 1 October 2024
and 30 September 2025 56,844
NET BOOK VALUE
At 30 September 2025 -
At 30 September 2024 -

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 October 2024 50,874 47,991 45,752
Additions - 1,124 -
At 30 September 2025 50,874 49,115 45,752
DEPRECIATION
At 1 October 2024 50,874 44,792 40,580
Charge for year - 1,664 774
At 30 September 2025 50,874 46,456 41,354
NET BOOK VALUE
At 30 September 2025 - 2,659 4,398
At 30 September 2024 - 3,199 5,172

Page 4 continued...
PHOENIX GROUP CONSTRUCTION LIMITED (REGISTERED NUMBER: 03357335)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 October 2024 43,620 7,525 195,762
Additions 11,790 - 12,914
At 30 September 2025 55,410 7,525 208,676
DEPRECIATION
At 1 October 2024 12,548 2,645 151,439
Charge for year 8,904 2,483 13,825
At 30 September 2025 21,452 5,128 165,264
NET BOOK VALUE
At 30 September 2025 33,958 2,397 43,412
At 30 September 2024 31,072 4,880 44,323

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 October 2024
and 30 September 2025 4
NET BOOK VALUE
At 30 September 2025 4
At 30 September 2024 4

The unlisted investments represent 2 shares in Phoenix Health & Safety Limited and 2 shares in Phoenix Systems (Storage Specialists) Limited. These are 100% shareholdings and both companies remain dormant.

6. STOCKS
2025 2024
£    £   
Stocks 1,200 1,200

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 352,330 190,806
Directors' loan accounts 59,018 -
Prepayments and accrued income 129,538 152,021
Prepayments 1,406 3,104
542,292 345,931

Page 5 continued...
PHOENIX GROUP CONSTRUCTION LIMITED (REGISTERED NUMBER: 03357335)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 248,363 243,436
Tax 54,430 32,647
Social security and other taxes 3,982 7,909
VAT 51,622 30,860
Other creditors 7,957 6,445
Directors' loan accounts - 12,357
Accrued expenses 3,048 2,893
369,402 336,547

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025 2024
£    £   
G C S Roff
Balance outstanding at start of year (12,357 ) (107,357 )
Amounts advanced 77,695 182,129
Amounts repaid (6,320 ) (87,129 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 59,018 (12,357 )

This balance represented the maximum amount outstanding during the year. Interest is charged on any overdrawn amounts at the beneficial loan interest rate.

Also during the year, the company paid G C S Roff rent amounting to £2,624 (2024: £2,688) as a result of utilising office space within his home.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is G C S Roff.

This was by virtue of his 90% holding of the ordinary share capital.

Page 6