REGISTERED NUMBER: 09642548 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Phoenix Export Packaging Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTORS:

K Douthwaite

J W Nickells

REGISTERED OFFICE:

3 Berrymoor Court

Northumberland Business Park

Cramlington

Northumberland

NE23 7RZ

REGISTERED NUMBER:

09642548 (England and Wales)

ACCOUNTANTS:

AWS Accountancy Limited

3 Berrymoor Court

Northumberland Business Park

Cramlington

Northumberland

NE23 7RZ

FIXED ASSETS

Intangible assets

4

150

300

Tangible assets

5

28,597

37,346

28,747

37,646

CURRENT ASSETS

Stocks

6

180,000

225,000

Debtors

7

157,634

171,016

Cash at bank

28,290

81,826

365,924

477,842

CREDITORS

Amounts falling due within one year

8

412,543

370,748

NET CURRENT (LIABILITIES)/ASSETS

(46,619

)

107,094

TOTAL ASSETS LESS CURRENT LIABILITIES

(17,872

)

144,740

CREDITORS

Amounts falling due after more than one year

9

92,786

97,040

NET (LIABILITIES)/ASSETS

(110,658

)

47,700

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(110,660

)

47,698

SHAREHOLDERS' FUNDS

(110,658

)

47,700

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 directors acknowledge their 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 Board of Directors and authorised for issue on 15 June 2026 and were signed on its behalf by:

K Douthwaite - Director

J W Nickells - Director

1.	STATUTORY INFORMATION

Phoenix Export Packaging 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

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

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.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

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

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

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 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 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.

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.

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 22 (2024 - 23 ) .

4.	INTANGIBLE FIXED ASSETS

Patents and

licences

£

COST

At 1 October 2024

and 30 September 2025

1,500

AMORTISATION

At 1 October 2024

1,200

Amortisation for year

150

At 30 September 2025

1,350

NET BOOK VALUE

At 30 September 2025

150

At 30 September 2024

300

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

and 30 September 2025

54,964

74,904

13,478

143,346

DEPRECIATION

At 1 October 2024

46,417

51,989

7,594

106,000

Charge for year

2,137

5,729

883

8,749

At 30 September 2025

48,554

57,718

8,477

114,749

NET BOOK VALUE

At 30 September 2025

6,410

17,186

5,001

28,597

At 30 September 2024

8,547

22,915

5,884

37,346

6.

STOCKS

30.9.25

30.9.24

£

£

Stock and WIP

180,000

225,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

132,081

136,761

Amounts owed by associates

15,000

15,000

Other debtors

6,608

6,708

Tax

3,092

3,092

Prepayments

853

9,455

157,634

171,016

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other loans

25,371

50,257

Hire purchase contracts

3,498

3,498

Trade creditors

305,050

208,351

Social security and other taxes

9,374

13,666

Pension payable

-

561

VAT

34,275

51,240

Directors' loan accounts

33,975

41,175

Accrued expenses

1,000

2,000

412,543

370,748

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Other loans - 2-5 years

88,098

88,584

Hire purchase contracts

4,688

8,456

92,786

97,040

10.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Nucleus Cash Flow Finance

113,469

138,841

Nucleus Cash Flow Finance2 Limited hold both a fixed and floating charge over the assets of the company in respect of the loan taken out totalling £159,750.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 September 2025 set out on pages one to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

AWS Accountancy Limited

3 Berrymoor Court

Northumberland Business Park

Cramlington

Northumberland

NE23 7RZ

15 June 2026