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Company Registration No. 10845995 (England and Wales)
THREE PLUS LTD Unaudited accounts for the year ended 31 July 2024
THREE PLUS LTD Unaudited accounts Contents
Page
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THREE PLUS LTD Company Information for the year ended 31 July 2024
Directors
Mr V Goraniya Mrs U Gorania
Company Number
10845995 (England and Wales)
Registered Office
19 Hoelion Grove Rogerstone Newport NP10 9PF WALES
Accountants
Numera Accountancy Ltd Certified Public Accountants 39 Clive Street CARDIFF CF11 7HJ
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THREE PLUS LTD Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Investment property
1,594,999 
1,562,842 
Current assets
Debtors
28,134 
8,129 
Cash at bank and in hand
20,309 
77,784 
48,443 
85,913 
Creditors: amounts falling due within one year
(18,413)
(18,582)
Net current assets
30,030 
67,331 
Total assets less current liabilities
1,625,029 
1,630,173 
Creditors: amounts falling due after more than one year
(1,524,727)
(1,537,709)
Net assets
100,302 
92,464 
Capital and reserves
Called up share capital
50,002 
50,002 
Profit and loss account
50,300 
42,462 
Shareholders' funds
100,302 
92,464 
For the year ending 31 July 2024 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 directors acknowledge their 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 of Directors and authorised for issue on 11 April 2025 and were signed on its behalf by
Mr V Goraniya Director Company Registration No. 10845995
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THREE PLUS LTD Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
THREE PLUS LTD is a private company, limited by shares, registered in England and Wales, registration number 10845995. The registered office is 19 Hoelion Grove, Rogerstone, Newport, NP10 9PF, WALES.
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.
3
Accounting policies
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.
Presentation currency
The accounts are presented in £ sterling.
Basis of preparation
All amounts are stated on a historical cost basis except that revaluations of investment properties are recognised directly in profit or loss.
4
Investment property
2024 
£ 
Fair value at 1 August 2023
1,562,842 
Additions
87,993 
Net loss from fair value adjustments
(55,836)
At 31 July 2024
1,594,999 
The company owns properties that are held as investment properties for the purpose of earning rental income. These properties are not owner‑occupied and are held for capital appreciation as well as income generation. The fair value of the investment properties has been estimated by the director using a judgmental approach based on his knowledge of local market conditions, comparable recent market transactions, and current rental yields. No independent valuation was obtained. Users of the financial statements should be aware that actual market values may differ from these estimates.
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
2,237 
Deferred tax asset
13,959 
Accrued income and prepayments
4,200 
492 
Other debtors
4,975 
400 
23,134 
3,129 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
5,000 
5,000 
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THREE PLUS LTD Notes to the Accounts for the year ended 31 July 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
9,045 
9,680 
Other creditors
7,461 
7,462 
Accruals
1,907 
1,440 
18,413 
18,582 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
704,945 
624,920 
Other creditors
3,425 
- 
Loans from directors
816,357 
912,789 
1,524,727 
1,537,709 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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