The aim of this study was to examine the physico-chemical and phase characteristics of ash obtained in the process of the combustion of Polish poultry manure in a laboratory reactor with a bubbling fluidized bed. Three experiments, differing in the grain size and morphology of the raw material, the method of its dosing and the type of fluidized bed, were carried out. The contents of the main chemical components and trace elements in the obtained ash samples were determined using WDXRF, and the phase composition was examined through the XRD method. The morphology and the chemical composition of grains in a given micro-area using the SEM/EDS method were also investigated. The highest concentration of phosphorus (from 28.07% wt. to 29.71% wt. as P2O5 equivalent), the highest proportion of amorphous substance (from 56.7% wt. to 59.0% wt.) and the lowest content of unburned organic substance (LOI from 6.42% to 9.16%) (i.e., the best process efficiency), was obtained for the experiment in which the starting bed was quartz sand and poultry manure was fed to the reactor in the form of pellets. It has been calculated that in this case, the amorphous phase contains more than half of the phosphorus. The method of carrying out the combustion process has a significant impact on the phase composition and, consequently, on the availability of phosphorus.