Company Registration No. 15290089 (England and Wales)
Phoenix Unite Ltd
Unaudited accounts
for the year ended 30 November 2025
Phoenix Unite Ltd
Unaudited accounts
Contents
Phoenix Unite Ltd
Company Information
for the year ended 30 November 2025
Director
Cosmin Gheorghe Catalin Brisan
Company Number
15290089 (England and Wales)
Registered Office
3 Atherstone Road
Hartshill
Nuneaton
Warwickshire
CV10 0SP
England
Accountants
Capital Talks LLP
Accountants & Tax consultants
310D - EW Sterling House
Langston Road
Loughton
IG10 3TS
Phoenix Unite Ltd
Statement of financial position
as at 30 November 2025
Tangible assets
99,407
86,203
Cash at bank and in hand
1,248
31,085
Creditors: amounts falling due within one year
(197,823)
(181,205)
Net current assets
77,764
17,972
Total assets less current liabilities
177,171
104,175
Creditors: amounts falling due after more than one year
(159,162)
(100,000)
Called up share capital
1
1
Profit and loss account
18,008
4,174
Shareholders' funds
18,009
4,175
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 August 2026 and were signed on its behalf by
Cosmin Gheorghe Catalin Brisan
Director
Company Registration No. 15290089
Phoenix Unite Ltd
Notes to the Accounts
for the year ended 30 November 2025
Phoenix Unite Ltd is a private company, limited by shares, registered in England and Wales, registration number 15290089. The registered office is 3 Atherstone Road, Hartshill, Nuneaton, Warwickshire, CV10 0SP, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on cost.
Computer equipment
33% on cost.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Phoenix Unite Ltd
Notes to the Accounts
for the year ended 30 November 2025
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 December 2024
94,100
1,390
95,490
Disposals
(53,400)
-
(53,400)
At 30 November 2025
115,850
1,390
117,240
At 1 December 2024
8,905
382
9,287
Charge for the year
13,457
459
13,916
On disposals
(5,370)
-
(5,370)
At 30 November 2025
16,992
841
17,833
At 30 November 2025
98,858
549
99,407
At 30 November 2024
85,195
1,008
86,203
Amounts falling due within one year
Trade debtors
270,839
164,592
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
72,131
67,077
Trade creditors
31,633
36,892
Taxes and social security
851
-
Loans from directors
24,771
36,424
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
59,162
-
Loans from directors
100,000
100,000
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
Phoenix Unite Ltd
Notes to the Accounts
for the year ended 30 November 2025
At 30 Nov 2025 the company owed £124,771.26/- to director as a result of loans made to the company. The loans are unsecured and interest free.
The director C.G.C Brisan controls the company as a result of controlling directly 100% of the issued shares capital.
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).