REGISTERED NUMBER: 08521146 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

PHOENIX DOSIMETRY LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W4S Directors Limited

B D Read

SECRETARY:

Cossey Cosec Services Limited

REGISTERED OFFICE:

4th Floor

24 Old Bond Street

London

W1S 4AW

REGISTERED NUMBER:

08521146 (England and Wales)

AUDITORS:

Pembroke Briggs Chartered Accountants

Beacon House

South Road

Weybridge

Surrey

KT13 9DZ

FIXED ASSETS

Intangible assets

4

13,932

-

Tangible assets

5

46,911

58,296

60,843

58,296

CURRENT ASSETS

Stocks

122,138

210,733

Debtors

1,095,579

777,541

Cash at bank

215,455

338,062

1,433,172

1,326,336

CREDITORS

Amounts falling due within one year

1,016,631

1,004,613

NET CURRENT ASSETS

416,541

321,723

TOTAL ASSETS LESS CURRENT LIABILITIES

477,384

380,019

CAPITAL AND RESERVES

Called up share capital

50

50

Capital redemption reserve

50

50

Retained earnings

477,284

379,919

SHAREHOLDERS' FUNDS

477,384

380,019

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

B D Read - Director

1.	STATUTORY INFORMATION

Phoenix Dosimetry Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

Additions

14,244

At 31 December 2025

14,244

AMORTISATION

Amortisation for year

312

At 31 December 2025

312

NET BOOK VALUE

At 31 December 2025

13,932

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

93,536

Additions

22,855

Disposals

(41,598

)

At 31 December 2025

74,793

DEPRECIATION

At 1 January 2025

35,240

Charge for year

13,218

Eliminated on disposal

(20,576

)

At 31 December 2025

27,882

NET BOOK VALUE

At 31 December 2025

46,911

At 31 December 2024

58,296

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

S Briggs (Senior Statutory Auditor)

for and on behalf of Pembroke Briggs Chartered Accountants

7.	ULTIMATE CONTROLLING PARTY

The Company's immediate parent company is HTSL Group Limited.

In the Director's opinion there is no one controlling party.