REGISTERED NUMBER: 12917483 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

PHL DAVIES HOLDINGS LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms P Davies

REGISTERED OFFICE:

Cote Fold

118 Higher Lane

Rainford

St Helens

WA11 8AZ

REGISTERED NUMBER:

12917483 (England and Wales)

ACCOUNTANTS:

Mattocks Grindley

18 Mulberry Avenue

Turnstone Park

Widnes

Cheshire

WA8 0WN

FIXED ASSETS

Tangible assets

4

377

755

Investments

5

603,237

555,403

603,614

556,158

CURRENT ASSETS

Cash at bank and in hand

70,090

76,563

CREDITORS

Amounts falling due within one year

19

188

NET CURRENT ASSETS

70,071

76,375

TOTAL ASSETS LESS CURRENT LIABILITIES

673,685

632,533

PROVISIONS FOR LIABILITIES

31,944

16,992

NET ASSETS

641,741

615,541

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

6

641,641

615,441

641,741

615,541

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 15 June 2026 and were signed by:

Ms P Davies - Director

1.	STATUTORY INFORMATION

PHL Davies Holdings Ltd 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 as modified by the revaluation of certain assets.

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 etc

-

33% on cost

Investments in associates

Investments in associate undertakings are recognised at cost.

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.

Listed investments

Listed investments are stated at fair value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

and 31 October 2025

1,133

DEPRECIATION

At 1 November 2024

378

Charge for year

378

At 31 October 2025

756

NET BOOK VALUE

At 31 October 2025

377

At 31 October 2024

755

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST OR VALUATION

At 1 November 2024

555,403

Disposals

(18,555

)

Revaluations

66,389

At 31 October 2025

603,237

NET BOOK VALUE

At 31 October 2025

603,237

At 31 October 2024

555,403

Cost or valuation at 31 October 2025 is represented by:

Totals

£

Valuation in 2022

(14,490

)

Valuation in 2023

7,906

Valuation in 2024

67,967

Valuation in 2025

66,389

Cost

475,465

603,237

6.

RESERVES

Retained

earnings

£

At 1 November 2024

615,441

Profit for the year

47,302

Dividends

(21,102

)

At 31 October 2025

641,641