Ph2o Limited

Registered number: SC295387

	2026	2025
	£	£
Fixed assets	10,787	5,395

Current assets	13,712	15,003
Prepayments and accrued income	906	629
Creditors: Amounts Falling Due Within One Year	(18,397 )	(17,564 )

NET CURRENT LIABILITIES	(3,779 )	(1,932 )

TOTAL ASSETS LESS CURRENT LIABILITIES	7,008	3,463

Creditors: Amounts Falling Due After More Than One Year	(622 )	(1,167 )
Accruals and deferred income	(1,495 )	(1,438 )

NET ASSETS	4,891	858

CAPITAL AND RESERVES	4,891	858

Notes

1. General Information

Ph2o Limited is a private company, limited by shares, incorporated in Scotland, registered number SC295387 . The registered office is 23 Dukehaugh, Peebles, EH45 9DN.

2. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

3. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Mr Philip Holt	5,358	24,198	27,312	-	2,244

The loan incurs interest at HMRC's official rate and has no fixed terms of repayment.

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

The member has 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr Philip Holt

Director

16/10/2026