REGISTERED NUMBER: 03934331 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st December 2025

for

Phoenix Packaging Products (South East)

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr N Quested

REGISTERED OFFICE:

213 London Road

Hadleigh

Benfleet

Essex

SS7 2RD

REGISTERED NUMBER:

03934331 (England and Wales)

ACCOUNTANTS:

Field & Co LLP

213 London Road

Hadleigh

Benfleet

Essex

SS7 2RD

FIXED ASSETS

Tangible assets

4

85,089

113,452

CURRENT ASSETS

Stocks

5

14,150

8,990

Debtors

6

122,983

150,441

Cash at bank and in hand

679,747

681,092

816,880

840,523

CREDITORS

Amounts falling due within one year

7

294,890

331,899

NET CURRENT ASSETS

521,990

508,624

TOTAL ASSETS LESS CURRENT LIABILITIES

607,079

622,076

CREDITORS

Amounts falling due after more than one year

8

-

(9,672

)

PROVISIONS FOR LIABILITIES

9

(18,004

)

(26,633

)

NET ASSETS

589,075

585,771

CAPITAL AND RESERVES

Called up share capital

10

10

10

Retained earnings

11

589,065

585,761

SHAREHOLDERS' FUNDS

589,075

585,771

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the Company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the Company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the Company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 2nd September 2026 and were signed by:

Mr N Quested - Director

1.	STATUTORY INFORMATION

Phoenix Packaging Products (South East) Limited 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Long leasehold

-

in accordance with the property

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1st January 2025

and 31st December 2025

65,330

229,046

34,866

125,350

454,592

DEPRECIATION

At 1st January 2025

65,330

177,908

31,614

66,288

341,140

Charge for year

-

12,785

813

14,765

28,363

At 31st December 2025

65,330

190,693

32,427

81,053

369,503

NET BOOK VALUE

At 31st December 2025

-

38,353

2,439

44,297

85,089

At 31st December 2024

-

51,138

3,252

59,062

113,452

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st January 2025

and 31st December 2025

30,195

DEPRECIATION

At 1st January 2025

14,626

Charge for year

3,892

At 31st December 2025

18,518

NET BOOK VALUE

At 31st December 2025

11,677

At 31st December 2024

15,569

5.

STOCKS

31/12/25

31/12/24

£

£

Stocks

14,150

8,990

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade debtors

122,425

150,223

Other debtors

558

218

122,983

150,441

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Hire purchase contracts

590

5,803

Trade creditors

202,015

225,361

Taxation and social security

91,262

100,053

Other creditors

1,023

682

294,890

331,899

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/25

31/12/24

£

£

Hire purchase contracts

-

9,672

9.	PROVISIONS FOR LIABILITIES

31/12/25

31/12/24

£

£

Deferred tax

18,004

26,633

Deferred

tax

£

Balance at 1st January 2025

26,633

Provided during year

(8,629

)

Balance at 31st December 2025

18,004

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/12/25

31/12/24

value:

£

£

10

Ordinary Share

£1

10

10

11.

RESERVES

Retained

earnings

£

At 1st January 2025

585,761

Profit for the year

48,030

Dividends

(44,726

)

At 31st December 2025

589,065

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr N Quested.