Phoria Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07397908

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,203		7,107

			3,203		7,107
CURRENT ASSETS
Debtors	5	11,963		4,895
Cash at bank and in hand		198		10,496

		12,161		15,391
Creditors: Amounts Falling Due Within One Year	6	(25,880 )		(30,544 )

NET CURRENT ASSETS (LIABILITIES)			(13,719 )		(15,153 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(10,516 )		(8,046 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(609 )		(1,350 )

NET LIABILITIES			(11,125 )		(9,396 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(11,225 )		(9,496 )

SHAREHOLDERS' FUNDS			(11,125)		(9,396)

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Phoria Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Steven Rowell

Director

30/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Phoria Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07397908 . The registered office is 1 Derwent Business Centre, Clarke Street, Derby, DE1 2BU.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the directors who have undertaken to provide such support for the foreseeable future.

If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.

2.3. Turnover

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

2.4. 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:

Fixtures & Fittings	25% Straight Line
Computer Equipment	25% Straight Line

2.5. Deferred Taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	1	1

	1	1

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Phoria Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 November 2024	1,356	57,097	58,453
Additions	-	311	311

As at 31 October 2025	1,356	57,408	58,764

Depreciation
As at 1 November 2024	1,356	49,990	51,346
Provided during the period	-	4,215	4,215

As at 31 October 2025	1,356	54,205	55,561

Net Book Value
As at 31 October 2025	-	3,203	3,203

As at 1 November 2024	-	7,107	7,107

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	100	4,741
VAT	101	154
Director's loan account	9,000	-

	9,201	4,895
Due after more than one year
Other debtors	2,762	-

	11,963	4,895

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	25,538	30,544
Other creditors	342	-

	25,880	30,544

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Phoria Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 November 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 October 2025
	£	£	£	£	£
Mr Steven Rowell	-	9,000	-	-	9,000

The above loan is unsecured, interest free and repayable on demand.

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