Phoenix KKJ Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 13965393

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		325,000		204,018
Investments	5		407,200		407,200

			732,200		611,218
CURRENT ASSETS
Debtors	6	43,148		81,309
Cash at bank and in hand		239,427		83,598

		282,575		164,907
Creditors: Amounts Falling Due Within One Year	7	(19,748 )		(18,529 )

NET CURRENT ASSETS (LIABILITIES)			262,827		146,378

TOTAL ASSETS LESS CURRENT LIABILITIES			995,027		757,596

Creditors: Amounts Falling Due After More Than One Year	8		(121,984 )		(126,383 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(60,000 )		-

NET ASSETS			813,043		631,213

CAPITAL AND RESERVES
Called up share capital	9		19,300		147,500
Fair value reserve	10		90,982		-
Profit and Loss Account			702,761		483,713

SHAREHOLDERS' FUNDS			813,043		631,213

Page 1

Page 2

Phoenix KKJ Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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

Mrs K Carty

Director

5 August 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Phoenix KKJ Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13965393 . The registered office is Milltown Street, Radcliffe, Manchester, M26 1WN.

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. 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:

Freehold

N/A

2.4. 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.

...CONTINUED

Page 3

Page 4

Phoenix KKJ Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.4. Taxation - continued

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.

2.5. Subsidiaries

Details of the company's subsidiaries at 31 January 2025 are as follows:

Name of undertaking	Address	Nature of business	Class of shares held	% Held direct
Phoenix Electroplating Limited	1	Treatment and coating of metals	Ordinary	100.00

Registered office addresses (all UK unless otherwise indicated):

1 Milltown Street, Radcliffe, Manchester, M26 1WN

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Land & Property
	Freehold
	£
Cost or Valuation
As at 1 February 2025	204,018
Revaluation	120,982

As at 31 January 2026	325,000

Net Book Value
As at 31 January 2026	325,000

As at 1 February 2025	204,018

Page 4

Page 5

Phoenix KKJ Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

5. Investments

	Listed
	£
Cost or Valuation
As at 1 February 2025	407,200

As at 31 January 2026	407,200

Provision
As at 1 February 2025	-

As at 31 January 2026	-

Net Book Value
As at 31 January 2026	407,200

As at 1 February 2025	407,200

6. Debtors

	2026	2025
	£	£
Due within one year
Amounts owed by participating interests	43,133	77,414
Other debtors	15	3,895

	43,148	81,309

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	355	-
Bank loans and overdrafts	12,778	12,778
Other creditors	1,397	1,387
Taxation and social security	5,218	4,364

	19,748	18,529

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

	2026	2025
	£	£
Bank loans	121,984	126,383

Page 5

Page 6

Phoenix KKJ Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	19,300	147,500

10. Reserves

	Fair value reserve	Profit and Loss Account
	£	£
As at 1 February 2025	-	483,713
Profit for the year and total comprehensive income	-	382,530

Dividends paid	-	(72,500)
Share capital reduction	-	-
Movements in fair value reserve	90,982	-
Transfer to/from Fair value reserve	-	(90,982)

As at 31 January 2026	90,982	702,761

Page 6