REGISTERED NUMBER: 09003486 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

PHOENIX DIGITAL SOLUTIONS LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

A Gibbons

REGISTERED OFFICE:

169 Shenley Road

Bletchley

Milton Keynes

Buckinghamshire

MK3 7AP

REGISTERED NUMBER:

09003486 (England and Wales)

ACCOUNTANTS:

TC Group

Baird House

Seebeck Place

Knowlhill

Milton Keynes

Buckinghamshire

MK5 8FR

FIXED ASSETS

Tangible assets

4

59,746

59,487

CURRENT ASSETS

Stocks

7,903

8,090

Debtors

5

31,130

29,471

Cash at bank

116,902

180,581

155,935

218,142

CREDITORS

Amounts falling due within one year

6

30,755

46,584

NET CURRENT ASSETS

125,180

171,558

TOTAL ASSETS LESS CURRENT LIABILITIES

184,926

231,045

CREDITORS

Amounts falling due after more than one year

7

(24,811

)

(19,115

)

PROVISIONS FOR LIABILITIES

(13,450

)

(12,982

)

NET ASSETS

146,665

198,948

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

146,565

198,848

SHAREHOLDERS' FUNDS

146,665

198,948

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 September 2026 and were signed by:

A Gibbons - Director

1.	STATUTORY INFORMATION

Phoenix Digital Solutions 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.

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.

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 5 years

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2025

1,019

109,012

6,280

116,311

Additions

488

23,212

-

23,700

Disposals

-

(32,500

)

-

(32,500

)

At 30 April 2026

1,507

99,724

6,280

107,511

DEPRECIATION

At 1 May 2025

1,019

50,492

5,313

56,824

Charge for year

8

15,120

601

15,729

Eliminated on disposal

-

(24,788

)

-

(24,788

)

At 30 April 2026

1,027

40,824

5,914

47,765

NET BOOK VALUE

At 30 April 2026

480

58,900

366

59,746

At 30 April 2025

-

58,520

967

59,487

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

Motor

vehicles

£

COST

At 1 May 2025

109,012

Additions

23,212

Disposals

(32,500

)

At 30 April 2026

99,724

DEPRECIATION

At 1 May 2025

50,492

Charge for year

15,120

Eliminated on disposal

(24,788

)

At 30 April 2026

40,824

NET BOOK VALUE

At 30 April 2026

58,900

At 30 April 2025

58,520

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

29,098

28,925

Other debtors

2,032

546

31,130

29,471

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

3,250

-

Trade creditors

1,408

658

Taxation and social security

15,041

35,733

Other creditors

11,056

10,193

30,755

46,584

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

24,811

19,115

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100