Pheonix Car & Commercial Limited

Pheonix Car & Commercial Limited
Contents Page
For the year ended 30 November 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Pheonix Car & Commercial Limited Accountants' Report For the year ended 30 November 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Pheonix Car & Commercial Limited for the year ended 30 November 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Pheonix Car & Commercial Limited for the year ended 30 November 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Pheonix Car & Commercial Limited , as a body, in accordance with the terms of our engagement letter dated 10 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of Pheonix Car & Commercial Limited and state those matters that we have agreed to state to the Board of Directors of Pheonix Car & Commercial Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pheonix Car & Commercial Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Pheonix Car & Commercial Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Pheonix Car & Commercial Limited . You consider that Pheonix Car & Commercial Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Pheonix Car & Commercial Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 30 November 2025. .................................................... Boffix & Co Accountancy Limited Stonehaus, 87 Railway Road Teddington Middlesex TW11 8RZ 10 August 2026 1

Pheonix Car & Commercial Limited
Accountants' Report
For the year ended 30 November 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Pheonix Car & Commercial Limited for the year ended 30 November 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Pheonix Car & Commercial Limited for the year ended 30 November 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of Pheonix Car & Commercial Limited , as a body, in accordance with the terms of our engagement letter dated 10 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of Pheonix Car & Commercial Limited and state those matters that we have agreed to state to the Board of Directors of Pheonix Car & Commercial Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pheonix Car & Commercial Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Pheonix Car & Commercial Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Pheonix Car & Commercial Limited . You consider that Pheonix Car & Commercial Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Pheonix Car & Commercial Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
30 November 2025.

....................................................
Boffix & Co Accountancy Limited
Stonehaus, 87 Railway Road
Teddington
Middlesex
TW11 8RZ
10 August 2026

1

Pheonix Car & Commercial Limited
Statement of Financial Position
As at 30 November 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	359,318	352,670
		359,318	352,670
Current assets
Debtors: amounts falling due within one year		107,293	73,999
Cash at bank and in hand		21,171	17,931
		128,464	91,930
Creditors: amount falling due within one year		(106,219)	(60,731)
Net current assets		22,245	31,199

Total assets less current liabilities		381,563	383,869
Creditors: amount falling due after more than one year		(194,217)	(244,792)
Provisions for liabilities		(582)	(631)
Net assets		186,764	138,446

Capital and reserves
Called up share capital	4	1	1
Profit and loss account		186,763	138,445
Shareholders' funds		186,764	138,446

For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 board of directors on 10 August 2026 and were signed on its behalf by:

-------------------------------
Paul James Pass
Director

2

Pheonix Car & Commercial Limited
Notes to the Abridged Financial Statements
For the year ended 30 November 2025

General Information

Pheonix Car & Commercial Limited is a private company, limited by shares, registered in England and Wales, registration number 10482578, registration address 54 Finchwell Road, Sheffield, S13 9AS.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

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:

Land and Buildings	0% Reducing Balance
Plant and Machinery	20% Reducing Balance
Motor Vehicles	33% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 7 (2024 : 6).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£	£
At 01 December 2024	325,812	33,328	-	2,008	361,148
Additions	-	10,000	6,000	-	16,000
Disposals	-	-	-	-	-
At 30 November 2025	325,812	43,328	6,000	2,008	377,148
Depreciation
At 01 December 2024	-	6,470	-	2,008	8,478
Charge for year	-	7,372	1,980	-	9,352
On disposals	-	-	-	-	-
At 30 November 2025	-	13,842	1,980	2,008	17,830
Net book values
Closing balance as at 30 November 2025	325,812	29,486	4,020	-	359,318
Opening balance as at 01 December 2024	325,812	26,858	-	-	352,670

4.

Share Capital

Allotted, called up and fully paid	2025 £	2024 £
50 Class A shares of £0.01 each	1	1
50 Class B shares of £0.01 each	1	1
	1	1

3

Registered Number: 10482578
England and Wales
PHEONIX CAR & COMMERCIAL LIMITED

Abridged Accounts

Period of accounts Start date: 01 December 2024 End date: 30 November 2025