REGISTERED NUMBER: 10821268 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

PHOENIX STYLE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Certified Accountants' Report

8

DIRECTOR:

Mrs M P Mengers

REGISTERED OFFICE:

C/O A W Associates

Office 43 Regus, Building 2

Guildford Business Park Road

Guildford

Surrey

GU2 8XG

REGISTERED NUMBER:

10821268 (England and Wales)

ACCOUNTANTS:

A W Associates

Regus, Building 2

Guildford Business Park Road

Guildford

Surrey

GU2 8XG

FIXED ASSETS

Intangible assets

4

2

2

Tangible assets

5

20,661

33,609

20,663

33,611

CURRENT ASSETS

Stocks

176,470

70,846

Debtors

6

114,100

72,964

Cash at bank and in hand

12,880

28,119

303,450

171,929

CREDITORS

Amounts falling due within one year

7

231,995

150,468

NET CURRENT ASSETS

71,455

21,461

TOTAL ASSETS LESS CURRENT LIABILITIES

92,118

55,072

CREDITORS

Amounts falling due after more than one year

8

43,988

64,500

NET ASSETS/(LIABILITIES)

48,130

(9,428

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

48,129

(9,429

)

48,130

(9,428

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 September 2026 and were signed by:

Mrs M P Mengers - Director

1.	STATUTORY INFORMATION

Phoenix Style 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five years.

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.

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 etc

-

33% on cost and 25% on cost

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 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.

Hire purchase and leasing commitments

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 14 (2025 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

41,292

AMORTISATION

At 1 April 2025

and 31 March 2026

41,290

NET BOOK VALUE

At 31 March 2026

2

At 31 March 2025

2

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

10,174

89,838

100,012

Additions

-

2,813

2,813

At 31 March 2026

10,174

92,651

102,825

DEPRECIATION

At 1 April 2025

2,869

63,534

66,403

Charge for year

1,018

14,743

15,761

At 31 March 2026

3,887

78,277

82,164

NET BOOK VALUE

At 31 March 2026

6,287

14,374

20,661

At 31 March 2025

7,305

26,304

33,609

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

57,995

-

Other debtors

56,105

72,964

114,100

72,964

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

79,778

77,258

Amounts owed to group undertakings

35,394

31,733

Taxation and social security

54,176

20,306

Other creditors

62,647

21,171

231,995

150,468

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

43,988

64,500

9.	RELATED PARTY DISCLOSURES

As at 31st March 2026 the company owed to Mrs M P Mengers, a director of the company, £29,000 (2025 £50,000). This loan is interest free and repayable at the discretion of the company.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs M P Mengers.

The company's parent company is Bright Light PR Limited, incorporated in England.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

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 Style Ltd for the year ended 31 March 2026 which comprise the Income Statement, 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Phoenix Style Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Phoenix Style Ltd and state those matters that we have agreed to state to the director of Phoenix Style Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Phoenix Style Ltd 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 profit of Phoenix Style Ltd. You consider that Phoenix Style Ltd 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 financial statements of Phoenix Style Ltd. 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.

A W Associates

Regus, Building 2

Guildford Business Park Road

Guildford

Surrey

GU2 8XG

4 September 2026