REGISTERED NUMBER: 08946353 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

PHOENIX DISTRIBUTION SERVICES (UK)

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Ali

REGISTERED OFFICE:

Unit 44A

Rear of 101 Lockhurst Lane

Coventry

West Midlands

CV6 5SF

REGISTERED NUMBER:

08946353 (England and Wales)

ACCOUNTANTS:

LDP Luckmans

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

FIXED ASSETS

Tangible assets

4

3,723

5,351

CURRENT ASSETS

Stocks

575,000

650,000

Debtors

5

112,520

53,635

Cash at bank

504,958

253,072

1,192,478

956,707

CREDITORS

Amounts falling due within one year

6

805,601

689,022

NET CURRENT ASSETS

386,877

267,685

TOTAL ASSETS LESS CURRENT LIABILITIES

390,600

273,036

PROVISIONS FOR LIABILITIES

707

1,017

NET ASSETS

389,893

272,019

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

389,883

272,009

SHAREHOLDERS' FUNDS

389,893

272,019

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:

A Ali - Director

1.	STATUTORY INFORMATION

Phoenix Distribution Services (UK) 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.

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.

THe accounts show that current liabilities exceed current assets and the Company is reliant on the continued support of its director.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

25% on reducing balance

Fixtures and fittings

-

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.

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 16 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 October 2024

9,547

19,536

2,577

31,660

Additions

-

42

-

42

At 30 September 2025

9,547

19,578

2,577

31,702

DEPRECIATION

At 1 October 2024

7,925

16,671

1,713

26,309

Charge for year

405

833

432

1,670

At 30 September 2025

8,330

17,504

2,145

27,979

NET BOOK VALUE

At 30 September 2025

1,217

2,074

432

3,723

At 30 September 2024

1,622

2,865

864

5,351

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

620

20,227

Paypal Account

123

2,684

Amazon account

96,414

22,551

Prepayments

15,363

8,173

112,520

53,635

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors and accruals

335,484

230,275

Tax

51,065

23,683

Social security and other taxes

255

2,999

Pension control A/C

117

181

VAT

21,038

58,383

Directors' current accounts

388,774

361,789

Accrued expenses

8,868

11,712

805,601

689,022

7.	CONTROL RELATIONSHIP

The company is under the control of Mr A Ali, a director of the company.