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REGISTERED NUMBER: 13312033 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

PLUS M3 LTD

PLUS M3 LTD (REGISTERED NUMBER: 13312033)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


PLUS M3 LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: S A Daniels
M A Lamb
S A Keane





REGISTERED OFFICE: Chandler House
7 Ferry Road Office Park
Riversway
Preston
Lancashire
PR2 2YH





REGISTERED NUMBER: 13312033 (England and Wales)





ACCOUNTANTS: Wallwork Nelson & Johnson
Chandler House
7 Ferry Road Office Park
Riversway
Preston
Lancashire
PR2 2YH

PLUS M3 LTD (REGISTERED NUMBER: 13312033)

BALANCE SHEET
30 SEPTEMBER 2024

30/9/24 30/9/23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 136 170

CURRENT ASSETS
Debtors 5 45,031 14,793
Cash at bank and in hand 3,919 4,332
48,950 19,125
CREDITORS
Amounts falling due within one year 6 163,344 74,545
NET CURRENT LIABILITIES (114,394 ) (55,420 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(114,258

)

(55,250

)

CAPITAL AND RESERVES
Called up share capital 7 99 99
Capital redemption reserve 1 1
Retained earnings (114,358 ) (55,350 )
SHAREHOLDERS' FUNDS (114,258 ) (55,250 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2025 and were signed on its behalf by:





S A Daniels - Director


PLUS M3 LTD (REGISTERED NUMBER: 13312033)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Plus M3 Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and any provision for impairment in value.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life

Fixtures and fittings- 20% on cost
Computer equipment- 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

PLUS M3 LTD (REGISTERED NUMBER: 13312033)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 October 2023
and 30 September 2024 50 158 208
DEPRECIATION
At 1 October 2023 6 32 38
Charge for year 9 25 34
At 30 September 2024 15 57 72
NET BOOK VALUE
At 30 September 2024 35 101 136
At 30 September 2023 44 126 170

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/24 30/9/23
£    £   
Trade debtors 4,225 2,019
Tax 13,267 -
Deferred tax asset 27,539 12,774
45,031 14,793

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/24 30/9/23
£    £   
Trade creditors 1,178 625
Amounts owed to group undertakings 101,775 43,170
Social security and other taxes 1,580 2,030
VAT 1,513 2,358
Amounts due to related parties 48,863 21,000
Accrued expenses 8,435 5,362
163,344 74,545

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30/9/24 30/9/23
value: £    £   
100 Ordinary £1 99 99

PLUS M3 LTD (REGISTERED NUMBER: 13312033)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

8. RELATED PARTY DISCLOSURES

S A Daniels and M A Lamb are also directors of Plus Partner Services Limited. Various amounts were recharged to the company during the year, therefore there is a creditor balance owing at the year end of £101,775 (2023: £43,170) reflected as amounts owed to group undertakings.

S A Keane is also a director of TOMC Marketing Limited. Various amounts were recharged to the company during the year, therefore there is a creditor balance owing at the year end of £46,553 (2023: £21,000) reflected as amounts due to related parties.