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Registered number: 10671675
3NT Ltd
Unaudited Financial Statements
For the Period 1 April 2021 to 31 December 2021
3NT Ltd

38 Arden Road
Desborough
Kettering
Northants
NN14 2WJ
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of 3NT Ltd for the period 1 April 2021 to 31 December 2021
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of 3NT Ltd for the period 1 April 2021 to 31 December 2021 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to the director of 3NT Ltd , as a body, in accordance with the terms of our engagement letter dated 09 July 2018. Our work has been undertaken solely to prepare for your approval the accounts of 3NT Ltd and state those matters that we have agreed to state to the director of 3NT Ltd , as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than 3NT Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that 3NT Ltd 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 or loss of 3NT Ltd . You consider that 3NT Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit of the accounts of 3NT Ltd . 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 financial statements.
Signed
Laurence Denton
13/09/2022
3NT Ltd
38 Arden Road
Desborough
Kettering
Northants
NN14 2WJ
Page 1
Page 2
Balance Sheet
Registered number: 10671675
31 December 2021 31 March 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 337 719
337 719
CURRENT ASSETS
Stocks 5 20,661 21,147
Debtors 6 1,217 3,444
Cash at bank and in hand 117 6,006
21,995 30,597
Creditors: Amounts Falling Due Within One Year 7 (16,048 ) (28,843 )
NET CURRENT ASSETS (LIABILITIES) 5,947 1,754
TOTAL ASSETS LESS CURRENT LIABILITIES 6,284 2,473
PROVISIONS FOR LIABILITIES
Deferred Taxation (64 ) (137 )
NET ASSETS 6,220 2,336
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 6,218 2,334
SHAREHOLDERS' FUNDS 6,220 2,336
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For the period ending 31 December 2021 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr L Denton
Director
13/09/2022
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% Reducing Balance
Fixtures, Fittings & Equipment 4 Years Straight Line
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2021: 1)
1 1
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4. Tangible Assets
Motor Vehicles Fixtures, Fittings & Equipment Total
£ £ £
Cost
As at 1 April 2021 399 1,677 2,076
Additions - 150 150
As at 31 December 2021 399 1,827 2,226
Depreciation
As at 1 April 2021 100 1,257 1,357
Provided during the period 75 457 532
As at 31 December 2021 175 1,714 1,889
Net Book Value
As at 31 December 2021 224 113 337
As at 1 April 2021 299 420 719
5. Stocks
31 December 2021 31 March 2021
£ £
Work in progress 20,661 21,147
20,661 21,147
6. Debtors
31 December 2021 31 March 2021
£ £
Due within one year
Trade debtors 849 2,060
Prepayments and accrued income 199 1,228
Other debtors 169 156
1,217 3,444
7. Creditors: Amounts Falling Due Within One Year
31 December 2021 31 March 2021
£ £
Trade creditors 696 1,245
Bank loans and overdrafts - 181
Corporation tax 7,320 7,029
Other creditors 915 12,640
Accruals and deferred income 30 39
Director's loan account 7,087 7,709
16,048 28,843
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8. Share Capital
31 December 2021 31 March 2021
Allotted, Called up and fully paid 2 2
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
31 December 2021 31 March 2021
£ £
Mr L Denton 5,000 46,000
10. General Information
3NT Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10671675 . The registered office is 38 Arden Road, Desborough, Kettering, Northants, NN14 2WJ.
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