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Company Registration No. 03135186 (England and Wales)
Phoenix Electrical Engineering Services Limited Unaudited accounts for the year ended 31 December 2025
Phoenix Electrical Engineering Services Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
Phoenix Electrical Engineering Services Limited Company Information for the year ended 31 December 2025
Directors
Mrs Kathleen Trewern Mr Terence Trewern Mr Kevin Trewern Mr Ross Trewern
Secretary
Mrs Kathleen Trewern
Company Number
03135186 (England and Wales)
Registered Office
Hunters Lodge Virginstow Beaworthy Launceston EX21 5EA
Accountants
The Fresh Accountancy Company Limited Orchard House Clyst St Mary Exeter Devon EX5 1BR
- 3 -
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Phoenix Electrical Engineering Services Limited for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Phoenix Electrical Engineering Services Limited for the year ended 31 December 2025 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
The Fresh Accountancy Company Limited Chartered Accountants Orchard House Clyst St Mary Exeter Devon EX5 1BR 22 June 2026
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Phoenix Electrical Engineering Services Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
228,365 
156,222 
Current assets
Inventories
12,000 
10,000 
Debtors
5
89,744 
84,980 
Cash at bank and in hand
53,752 
23,597 
155,496 
118,577 
Creditors: amounts falling due within one year
6
(151,604)
(139,609)
Net current assets/(liabilities)
3,892 
(21,032)
Total assets less current liabilities
232,257 
135,190 
Creditors: amounts falling due after more than one year
7
(53,678)
(36,279)
Net assets
178,579 
98,911 
Capital and reserves
Called up share capital
50 
50 
Profit and loss account
178,529 
98,861 
Shareholders' funds
178,579 
98,911 
For the year ending 31 December 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 July 2026 and were signed on its behalf by
Mr Ross Trewern Director Company Registration No. 03135186
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Phoenix Electrical Engineering Services Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Phoenix Electrical Engineering Services Limited is a private company, limited by shares, registered in England and Wales, registration number 03135186. The registered office is Hunters Lodge, Virginstow, Beaworthy, Launceston, EX21 5EA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Various rates depending on the life of the asset
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
- 6 -
Phoenix Electrical Engineering Services Limited Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
34,096 
236,227 
- 
270,323 
Additions
- 
35,656 
191,783 
227,439 
Disposals
- 
(174,770)
- 
(174,770)
At 31 December 2025
34,096 
97,113 
191,783 
322,992 
Depreciation
At 1 January 2025
- 
114,101 
- 
114,101 
Charge for the year
- 
5,542 
66,621 
72,163 
On disposals
- 
(91,637)
- 
(91,637)
At 31 December 2025
- 
28,006 
66,621 
94,627 
Net book value
At 31 December 2025
34,096 
69,107 
125,162 
228,365 
At 31 December 2024
34,096 
122,126 
- 
156,222 
2025 
2024 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Plant & machinery
29,740 
- 
- Motor vehicles
99,043 
47,493 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
76,070 
69,807 
Accrued income and prepayments
13,674 
15,173 
89,744 
84,980 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
15,151 
45,455 
VAT
24,642 
5,106 
Obligations under finance leases and hire purchase contracts
43,216 
11,023 
Trade creditors
20,208 
42,146 
Amounts owed to group undertakings and other participating interests
7,207 
5,100 
Taxes and social security
37,318 
22,763 
Other creditors
2,696 
6,851 
Loans from directors
1,166 
1,165 
151,604 
139,609 
- 7 -
Phoenix Electrical Engineering Services Limited Notes to the Accounts for the year ended 31 December 2025
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
15,151 
Obligations under finance leases and hire purchase contracts
53,678 
21,128 
53,678 
36,279 
8
Transactions with related parties
The company paid rent and management charges of £62,000 (2024 - £45,000) to a company which was controlled by the directors.
9
Controlling party
The controlling party was Phoenix Holdco Limited Their registered office is Hunters Lodge, Virginstow, Beaworthy, Devon, EX21 5EA
10
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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