Company Registration No. 08713707 (England and Wales)
PHILOTAS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PHILOTAS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
PHILOTAS LIMITED
BALANCE SHEET
AS AT 30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
12,154
12,154
Net current assets
12,154
12,154
Capital and reserves
Called up share capital
4
100
100
Share premium account
20,900
20,900
Profit and loss reserves
(8,846)
(8,846)
Total equity
12,154
12,154

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 25 March 2026
Dom Clarke
Director
Company registration number 08713707 (England and Wales)
PHILOTAS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Philotas Limited is a private company limited by shares incorporated in England and Wales. The registered office is Marlborough House, 59 Chorley New Road, Bolton, BL1 4QP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The financial statements are not prepared on a going concern basis. The company is not considered to be a going concern as it has ceased trading. This was a decision made for bona fide commercial reasons and the company remains able to meet its debts as they fall due.true

1.3
Profit and loss account

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

PHILOTAS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Directors
1
1
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
12,154
12,154
4
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
60
60
60
60
Ordinary B of £1 each
40
40
40
40
100
100
100
100
5
Ultimate controlling party

The company's immediate parent is Marlborough Group Holdings Limited, registered office Marlborough House, 59 Chorley New Road, Bolton, BL1 4QP, registration number is 10078930.

The company’s ultimate parent undertaking is UFC Fund Management PLC, registered office Marlborough House, 59 Chorley New Road, Bolton, BL1 4QP, registration number is 03377314. The company is included in the consolidated accounts of UFC Fund Management PLC which are available from Companies House, Crown Way, Cardiff.

2025-09-30 2024-10-01 false false true 25 March 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Dom Clarke 08713707 2024-10-01 2025-09-30 08713707 2025-09-30 08713707 2024-09-30 08713707 core:ShareCapital 2025-09-30 08713707 core:ShareCapital 2024-09-30 08713707 core:SharePremium 2025-09-30 08713707 core:SharePremium 2024-09-30 08713707 core:RetainedEarningsAccumulatedLosses 2025-09-30 08713707 core:RetainedEarningsAccumulatedLosses 2024-09-30 08713707 core:ShareCapitalOrdinaryShareClass1 2025-09-30 08713707 core:ShareCapitalOrdinaryShareClass1 2024-09-30 08713707 core:ShareCapitalOrdinaryShareClass2 2025-09-30 08713707 core:ShareCapitalOrdinaryShareClass2 2024-09-30 08713707 core:ShareCapitalOrdinaryShares 2025-09-30 08713707 core:ShareCapitalOrdinaryShares 2024-09-30 08713707 bus:Director1 2024-10-01 2025-09-30 08713707 2023-10-01 2024-09-30 08713707 core:CurrentFinancialInstruments 2025-09-30 08713707 core:CurrentFinancialInstruments 2024-09-30 08713707 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 08713707 bus:OrdinaryShareClass2 2024-10-01 2025-09-30 08713707 bus:OrdinaryShareClass1 2025-09-30 08713707 bus:OrdinaryShareClass1 2024-09-30 08713707 bus:OrdinaryShareClass2 2025-09-30 08713707 bus:OrdinaryShareClass2 2024-09-30 08713707 bus:AllOrdinaryShares 2025-09-30 08713707 bus:AllOrdinaryShares 2024-09-30 08713707 bus:EntityNoLongerTradingButTradedInPast 2024-10-01 2025-09-30 08713707 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08713707 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 08713707 bus:FRS102 2024-10-01 2025-09-30 08713707 bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 08713707 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP