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Registered number: 13980026
Phoenix Sounds (South West) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Cooper Associates Accountants Ltd
Phoenix Sounds (South West) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Phoenix Sounds (South West) Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 13980026

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 27,581 |  | 33,687
Tangible Assets | 5 |  | 9,171 |  | 6,528
|  |  | 36,752 |  | 40,215
CURRENT ASSETS
Stocks | 6 | 44,000 |  | 38,500 |
Debtors | 7 | 1,500 |  | 2,985 |
Cash at bank and in hand |  | 434 |  | 815 |
|  | 45,934 |  | 42,300 |
Creditors: Amounts Falling Due Within One Year | 8 | (94,079 ) |  | (78,174 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (48,145 ) |  | (35,874 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (11,393 ) |  | 4,341
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (5,063 ) |  | (7,359 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,292 ) |  | (1,632 )
NET LIABILITIES |  |  | (18,748 ) |  | (4,650 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | (18,848 ) |  | (4,750 )
SHAREHOLDERS' FUNDS |  |  | (18,748) |  | (4,650)

Page 1
Page 2
Phoenix Sounds (South West) Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr R Cox Director
2nd July 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Phoenix Sounds (South West) Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Phoenix Sounds (South West) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13980026 . The registered office is 2-4 East Street, Newton Abbot, Devon, TQ12 1AF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of ten years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are amortised to the profit and loss account over its estimated economic life of three years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% Straight line
Fixtures & Fittings | 15% Reducing balance
Office equipment | 33% Straight line

2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
Phoenix Sounds (South West) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.7. Financial Instruments
The company holds the following financial instruments:

- Short term trade and other debtors and creditors

- Cash and bank balances.

All financial instruments are classified as basic.
Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecgonised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company's obligations are discharged, expire or are cancelled.
Such instruments are initially measured at transaction price, including transaction costs and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 4
Page 5
Phoenix Sounds (South West) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 3)
2 3
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 40,000 | 6,319 | 46,319
As at 31 March 2026 | 40,000 | 6,319 | 46,319
Amortisation
As at 1 April 2025 | 12,000 | 632 | 12,632
Provided during the period | 4,000 | 2,106 | 6,106
As at 31 March 2026 | 16,000 | 2,738 | 18,738
Net Book Value
As at 31 March 2026 | 24,000 | 3,581 | 27,581
As at 1 April 2025 | 28,000 | 5,687 | 33,687

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Office equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | - | 7,184 | 6,706 | 13,890
Additions | 4,050 | 3,958 | - | 8,008
Disposals | - | (2,910 ) | (5,520 ) | (8,430 )
As at 31 March 2026 | 4,050 | 8,232 | 1,186 | 13,468
Depreciation
As at 1 April 2025 | - | 2,176 | 5,186 | 7,362
Provided during the period | 1,013 | 1,042 | 393 | 2,448
Disposals | - | (890 ) | (4,623 ) | (5,513 )
As at 31 March 2026 | 1,013 | 2,328 | 956 | 4,297
Net Book Value
As at 31 March 2026 | 3,037 | 5,904 | 230 | 9,171
As at 1 April 2025 | - | 5,008 | 1,520 | 6,528

Page 5
Page 6
Phoenix Sounds (South West) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 44,000 |  | 38,500

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,500 |  | 2,985

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 748 |  | 660
Bank loans and overdrafts | 10,722 |  | 9,946
Other loans | 2,322 |  | 1,842
Corporation tax | - |  | 119
Other taxes and social security | - |  | 602
VAT | 5,056 |  | 9,389
Other creditors | 7,621 |  | 1,657
Accruals and deferred income | 1,590 |  | 1,480
Directors' loan accounts | 66,020 |  | 52,479
| 94,079 |  | 78,174

9. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other loans | 5,063 |  | 7,359

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
50 Ordinary A shares of £ 1.00 each | 50 |  | 50
50 Ordinary B shares of £ 1.00 each | 50 |  | 50
| 100 |  | 100

Page 6
Page 7
Phoenix Sounds (South West) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 9,000 |  | 7,500
Later than one year and not later than five years | 6,000 |  | 15,000
| 15,000 |  | 22,500

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