Phoenix Motorcycle Training Limited

Phoenix Motorcycle Training Limited Accountants' Report For the year ended 31 March 2026
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Phoenix Motorcycle Training Limited for the year ended 31 March 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Phoenix Motorcycle Training Limited for the year ended 31 March 2026 which comprise of 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 Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of Phoenix Motorcycle Training Limited , as a body, in accordance with the terms of our engagement letter dated 18 September 2026. Our work has been undertaken solely to prepare for your approval the accounts of Phoenix Motorcycle Training Limited and state those matters that we have agreed to state to the Board of Directors of Phoenix Motorcycle Training Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Phoenix Motorcycle Training Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Phoenix Motorcycle Training Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Phoenix Motorcycle Training Limited. You consider that Phoenix Motorcycle Training Limited 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 accounts of Phoenix Motorcycle Training 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 accounts. .................................................... T & K Accounting Group 69 Banstead Road Carshalton SM5 3NP 18 September 2026 1

Phoenix Motorcycle Training Limited
Accountants' Report
For the year ended 31 March 2026

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Phoenix Motorcycle Training Limited for the year ended 31 March 2026.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Phoenix Motorcycle Training Limited for the year ended 31 March 2026 which comprise of 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 Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of Phoenix Motorcycle Training Limited , as a body, in accordance with the terms of our engagement letter dated 18 September 2026. Our work has been undertaken solely to prepare for your approval the accounts of Phoenix Motorcycle Training Limited and state those matters that we have agreed to state to the Board of Directors of Phoenix Motorcycle Training Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Phoenix Motorcycle Training Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Phoenix Motorcycle Training Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Phoenix Motorcycle Training Limited. You consider that Phoenix Motorcycle Training Limited 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 accounts of Phoenix Motorcycle Training 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 accounts.

....................................................

T & K Accounting Group
69 Banstead Road
Carshalton
SM5 3NP
18 September 2026

Phoenix Motorcycle Training Limited
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	750	3,382
Tangible fixed assets	4	462,762	333,478
		463,512	336,860
Current assets
Debtors: amounts falling due within one year		85,545	69,318
Cash at bank and in hand		101,841	157,420
		187,386	226,738
Creditors: amount falling due within one year		(267,115)	(195,877)
Net current assets		(79,729)	30,861

Total assets less current liabilities		383,783	367,721
Creditors: amount falling due after more than one year		(37,807)	(47,213)
Provisions for liabilities		(598)	(389)
Net assets		345,378	320,119

Capital and reserves
Called up share capital	5	100	100
Profit and loss account		345,278	320,019
Shareholders' funds		345,378	320,119

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 18 September 2026 and were signed on its behalf by:

-------------------------------
Mr Mark Warren Allenby Jaffe
Director

Phoenix Motorcycle Training Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

Phoenix Motorcycle Training Limited is a private company, limited by shares, registered in England and Wales, registration number 07809943, registration address 46 , West Park Avenue, Margate, Kent, CT9 3LJ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	5 Years Straight Line
Plant and Machinery	5 Years Straight Line
Motor Vehicles	3 Years Straight Line
Fixtures and Fittings	5 Years Straight Line
Equipment	5 Years Straight Line

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 10 (2025 : 10).

Intangible fixed assets

Cost	Other	Total
	£	£
At 01 April 2025	59,807	59,807
Additions	-	-
Disposals	-	-
At 31 March 2026	59,807	59,807
Amortisation
At 01 April 2025	56,425	56,425
Charge for year	2,632	2,632
On disposals	-	-
At 31 March 2026	59,057	59,057
Net book values
At 31 March 2026	750	750
At 31 March 2025	3,382	3,382

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Equipment	Land and Buildings	Total
	£	£	£	£	£	£
At 01 April 2025	12,214	526,721	2,085	43,427	99,803	684,250
Additions	479	231,260	3,070	10,384	154,304	399,497
Disposals	-	(91,980)	-	-	-	(91,980)
At 31 March 2026	12,693	666,001	5,155	53,811	254,107	991,767
Depreciation
At 01 April 2025	9,169	247,803	1,251	28,686	63,863	350,772
Charge for year	811	173,456	887	7,822	52,888	235,864
On disposals	-	(57,631)	-	-	-	(57,631)
At 31 March 2026	9,980	363,628	2,138	36,508	116,751	529,005
Net book values
Closing balance as at 31 March 2026	2,713	302,373	3,017	17,303	137,356	462,762
Opening balance as at 01 April 2025	3,045	278,918	834	14,741	35,940	333,478

The net book value of Land and Buildings includes £ 137,356 (2025 £35,940) in respect of assets leased under finance leases or hire purchase contracts.

Share Capital

Authorised
100 Class A shares of £1.00 each

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £1.00 each	100		100
	100		100

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)				Balance owed by/(owed to)
	2026 £		2025 £		2026 £		2025 £
Vision Call Centre Ltd	0		(30,698)		13,125		13,125

Included within other Amount Owed by Participating Interests due to Vision Call Centre Limited, a company in which some of the directors of Phoenix Motorcycle Training Limited are directors.