PHOENIX HEAT TREATMENT LTD

PHOENIX HEAT TREATMENT LTD
Contents Page
For the year ended 30 April 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

Registered Number: 14774404 PHOENIX HEAT TREATMENT LTD
Statement of Financial Position
As at 30 April 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	763	-
		763	-
Current assets
Debtors		2,200	-
Cash at bank and in hand		25,842	21,380
		28,042	21,380
Creditors: amount falling due within one year		(7,981)	(4,201)
Net current assets		20,061	17,179

Total assets less current liabilities		20,824	17,179
Net assets		20,824	17,179

Capital and reserves
Called up share capital	4	21	21
Profit and loss account		20,803	17,158
Shareholders' funds		20,824	17,179

For the year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 10 July 2026 and were signed by:

-------------------------------
Kristoffer Halley Klaening
Director

1

PHOENIX HEAT TREATMENT LTD
Notes to the Abridged Financial Statements
For the year ended 30 April 2026

General Information

PHOENIX HEAT TREATMENT LTD is a private company, limited by shares, registered in England and Wales, registration number 14774404, registration address Old Surgery, 19 Mengham Lane, Hayling Island, Hampshire, PO11 9JT.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of services provided.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

25%

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.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

3.

Tangible fixed assets

Cost or valuation	Plant and machinery etc	Total
	£	£
At 01 May 2025	-	-
Additions	1,017	1,017
Disposals	-	-
At 30 April 2026	1,017	1,017
Depreciation
At 01 May 2025	-	-
Charge for year	254	254
On disposals	-	-
At 30 April 2026	254	254
Net book values
Closing balance as at 30 April 2026	763	763
Opening balance as at 01 May 2025	-	-

4.

Share Capital

Authorised
21 Class A shares of £1.00 each

Allotted, called up and fully paid	2026 £		2025 £
21 Class A shares of £1.00 each	21		21
	21		21

2

Registered Number: 14774404
England and Wales
Abridged Accounts

for the year ended 30 April 2026
for
PHOENIX HEAT TREATMENT LTD