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Registered number: 14931030 PHOENIX FUNDING PARTNERS LIMITED UNAUDITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
PHOENIX FUNDING PARTNERS LIMITED COMPANY INFORMATION
Directors | L Cutler
| P Fraga
| E McInerney
| A Smith
| P Vance
Registered number | 14931030
Registered office | 4 Chester Court
| Chester Hall Lane
| Basildon
| Essex
| SS14 3WR
Accountants | MWS Accountants Limited
| Chartered Accountants
| 4 Chester Court
| Chester Hall Lane
| Basildon
| Essex
| SS14 3WR
PHOENIX FUNDING PARTNERS LIMITED CONTENTS
| Page
Directors' report | 1
Accountants' report | 2
Profit and loss account | 3
Balance sheet | 4
Notes to the financial statements | 5 - 7
PHOENIX FUNDING PARTNERS LIMITED DIRECTORS' REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The directors present their report and the financial statements for the year ended 31 December 2025.
Directors
The directors who served during the year were:
L Cutler
P Fraga
E McInerney
A Smith
P Vance
Small companies note
In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006. This report was approved by the board on 14 July 2026 and signed on its behalf.
A Smith Director
Page 1
PHOENIX FUNDING PARTNERS LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF PHOENIX FUNDING PARTNERS 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 financial statements of Phoenix Funding Partners Limited for the year ended 31 December 2025 which comprise the Profit and loss account, the Balance sheet 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of directors of Phoenix Funding Partners Limited, as a body, in accordance with the terms of our engagement letter dated 8 August 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Phoenix Funding Partners Limited and state those matters that we have agreed to state to the Board of directors of Phoenix Funding Partners Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Phoenix Funding Partners Limited and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that Phoenix Funding Partners Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Phoenix Funding Partners Limited. You consider that Phoenix Funding Partners Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Phoenix Funding Partners 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 financial statements. MWS Accountants Limited Chartered Accountants 4 Chester Court Chester Hall Lane Basildon Essex SS14 3WR 14 July 2026 Page 2
PHOENIX FUNDING PARTNERS LIMITED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025
| 31 December | 31 December
| 2025 | 2024
Note | £ | £
Turnover |  | - | -
Gross profit |  | - | -
Administrative expenses |  | (1,247) | (635)
Operating loss |  | (1,247) | (635)
Interest payable and similar expenses |  | (1) | -
Loss before tax |  | (1,248) | (635)
Loss for the financial year |  | (1,248) | (635)
The notes on pages 5 to 7 form part of these financial statements.
Page 3
PHOENIX FUNDING PARTNERS LIMITED REGISTERED NUMBER: 14931030 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 120 |  | 120
|  |  | 120 |  | 120
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 9,034 |  | 990 |
Cash at bank and in hand | 6 | 4,524 |  | 976,363 |
|  | 13,558 |  | 977,353 |
Creditors: amounts falling due within one year | 7 | (15,551) |  | (978,098) |
Net current liabilities |  |  | (1,993) |  | (745)
Total assets less current liabilities |  |  | (1,873) |  | (625)
Net liabilities |  |  | (1,873) |  | (625)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10 |  | 10
Profit and loss account |  |  | (1,883) |  | (635)
|  |  | (1,873) |  | (625)
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 July 2026.
A Smith
Director
The notes on pages 5 to 7 form part of these financial statements. Page 4
PHOENIX FUNDING PARTNERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
The company is a private company limited by shares and was incorporated in England and Wales. The regsitered office address of the business is: 4 Chester Court, Chester Hall Lane, Basildon, Essex, SS14 3WR. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The company had net liabilities at 31st December 2025 of £1,873. However, the directors are of the opinion that the company has and will continue to have the support of its creditors for the foreseeable future. In the light of these factors, the directors consider it appropriate to adopt the going concern basis in the preparation of these financial statements.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 5
PHOENIX FUNDING PARTNERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2024 - 5).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2025 | 120
| At 31 December 2025 | 120
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 990 | 990
| Prepayments and accrued income | 8,044 | -
|  | 9,034 | 990
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 4,524 | 976,363
|  | 4,524 | 976,363
Page 6
PHOENIX FUNDING PARTNERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 8,044 | -
| Amounts owed to group undertakings | 5,904 | 976,533
| Other creditors | 1,065 | 1,065
| Accruals and deferred income | 538 | 500
|  | 15,551 | 978,098
8. | Related party transactions
| AIEF Phoenix LP, a limited partnership incorporated in Ireland, is the ultimate controlling party and draws up the consolidated financial statements. The registered office is 32 Molesworth Street, Dublin 2, Ireland.
9. | Controlling party
The ultimate controlling party is AIEF Phoenix L.P, a company incorporated in Ireland.
Page 7