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REGISTERED NUMBER: 04493724 (England and Wales)















Report of the Directors and

Consolidated Financial Statements for the Year Ended 30 September 2024

for

75POINT3 LIMITED

75POINT3 LIMITED (Registered number: 04493724)






Contents of the Consolidated Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Report of the Directors 2

Report of the Independent Auditors 4

Consolidated Income Statement 8

Consolidated Other Comprehensive Income 9

Consolidated Balance Sheet 10

Company Balance Sheet 12

Consolidated Statement of Changes in Equity 14

Company Statement of Changes in Equity 15

Consolidated Cash Flow Statement 16

Notes to the Consolidated Cash Flow
Statement

17

Notes to the Consolidated Financial
Statements

19


75POINT3 LIMITED

Company Information
for the Year Ended 30 September 2024







DIRECTORS: SA Jones
DH Porter
M A Bonsall





SECRETARY: SA Jones





REGISTERED OFFICE: 14 Penrhyn Road
Colwyn Bay
Conwy
LL29 8LG





REGISTERED NUMBER: 04493724 (England and Wales)





AUDITORS: Pritchett & Co Business Advisers Limited
Chartered Accountants and Statutory Auditors
16 Wynnstay Road
Colwyn Bay
Conwy
LL29 8NB

75POINT3 LIMITED (Registered number: 04493724)

Report of the Directors
for the Year Ended 30 September 2024

The directors present their report with the financial statements of the company and the group for the year ended 30 September 2024.

DIVIDENDS
The total dividend distribution in the year ended 30 September 2024 was £398,360. .

DIRECTORS
The directors shown below have held office during the whole of the period from 1 October 2023 to the date of this report.

SA Jones
DH Porter
M A Bonsall

STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;
- make judgements and accounting estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

75POINT3 LIMITED (Registered number: 04493724)

Report of the Directors
for the Year Ended 30 September 2024


AUDITORS
The auditors, Pritchett & Co Business Advisers Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:





SA Jones - Director


25 June 2025

Report of the Independent Auditors to the Members of
75POINT3 LIMITED

Opinion
We have audited the financial statements of 75POINT3 LIMITED (the 'parent company') and its subsidiaries (the 'group') for the year ended 30 September 2024 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
-give a true and fair view of the state of the group's and of the parent company affairs as at 30 September 2024 and of the group's profit for the year then ended;
-have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Report of the Independent Auditors to the Members of
75POINT3 LIMITED


Other information
The directors are responsible for the other information. The other information comprises the information in the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Report of the Directors has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception
In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or
- the parent company financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of directors' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.

Report of the Independent Auditors to the Members of
75POINT3 LIMITED


Responsibilities of directors
As explained more fully in the Statement of Directors' Responsibilities set out on page two, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

- Evaluate management's incentives and opportunities for fraudulent manipulation of the financial statements, including the risk of override of controls.

- Discussion with management to obtain an understanding of the entity's policies and procedures on fraud risks, including knowledge of any actual, suspected or alleged fraud.

- Obtain an understanding of the entity's policies and procedures on compliance with laws and regulations, including documentation of any instances of non-compliance.

- Designing audit procedures to incorporate unpredictability around the nature, timing or extent of our testing.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Report of the Independent Auditors to the Members of
75POINT3 LIMITED


Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.




ANDREW MORRIS (Senior Statutory Auditor)
for and on behalf of Pritchett & Co Business Advisers Limited
Chartered Accountants and Statutory Auditors
16 Wynnstay Road
Colwyn Bay
Conwy
LL29 8NB

26 June 2025

75POINT3 LIMITED (Registered number: 04493724)

Consolidated
Income Statement
for the Year Ended 30 September 2024

30/9/24 30/9/23
Notes £    £   

TURNOVER 2,903,320 2,812,201

Cost of sales 1,842,290 1,739,485
GROSS PROFIT 1,061,030 1,072,716

Administrative expenses 1,342,662 1,380,101
(281,632 ) (307,385 )

Other operating income 30,230 25,111
OPERATING LOSS 4 (251,402 ) (282,274 )

Income from fixed asset investments 631,480 578,632
380,078 296,358

Interest payable and similar expenses 5 10,219 13,744
PROFIT BEFORE TAXATION 369,859 282,614

Tax on profit 6 79,160 60,338
PROFIT FOR THE FINANCIAL YEAR 290,699 222,276
Profit attributable to:
Owners of the parent 290,699 222,276

75POINT3 LIMITED (Registered number: 04493724)

Consolidated
Other Comprehensive Income
for the Year Ended 30 September 2024

30/9/24 30/9/23
Notes £    £   

PROFIT FOR THE YEAR 290,699 222,276


OTHER COMPREHENSIVE INCOME - -
TOTAL COMPREHENSIVE INCOME
FOR THE YEAR

290,699

222,276

Total comprehensive income attributable to:
Owners of the parent 290,699 222,276

75POINT3 LIMITED (Registered number: 04493724)

Consolidated Balance Sheet
30 September 2024

30/9/24 30/9/23
Notes £    £    £   
FIXED ASSETS
Intangible assets 9 214,214 222,143
Tangible assets 10 1,106,003 743,641
Investments 11 208,134 133,134
1,528,351 1,098,918

CURRENT ASSETS
Stocks 12 145,399 145,399
Debtors 13 695,182 1,045,287
Cash at bank and in hand 322,126 436,150
1,162,707 1,626,836
CREDITORS
Amounts falling due within one year 14 505,858 408,067
NET CURRENT ASSETS 656,849 1,218,769
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,185,200

2,317,687

CREDITORS
Amounts falling due after more than
one year

15

(33,975

)

(58,801

)

PROVISIONS FOR LIABILITIES 18 (32,748 ) (32,748 )
NET ASSETS 2,118,477 2,226,138

75POINT3 LIMITED (Registered number: 04493724)

Consolidated Balance Sheet - continued
30 September 2024

30/9/24 30/9/23
Notes £    £    £   
CAPITAL AND RESERVES
Called up share capital 19 1,020 1,020
Retained earnings 20 2,117,457 2,225,118
SHAREHOLDERS' FUNDS 2,118,477 2,226,138


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:





SA Jones - Director


75POINT3 LIMITED (Registered number: 04493724)

Company Balance Sheet
30 September 2024

30/9/24 30/9/23
Notes £    £    £   
FIXED ASSETS
Intangible assets 9 - 7,929
Tangible assets 10 247,679 239,795
Investments 11 356,813 281,813
604,492 529,537

CURRENT ASSETS
Stocks 12 145,399 145,399
Debtors 13 916,832 1,016,583
Cash at bank and in hand 288,592 393,522
1,350,823 1,555,504
CREDITORS
Amounts falling due within one year 14 432,103 341,791
NET CURRENT ASSETS 918,720 1,213,713
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,523,212

1,743,250

CREDITORS
Amounts falling due after more than
one year

15

(33,975

)

(58,801

)

PROVISIONS FOR LIABILITIES 18 (15,000 ) (15,000 )
NET ASSETS 1,474,237 1,669,449

75POINT3 LIMITED (Registered number: 04493724)

Company Balance Sheet - continued
30 September 2024

30/9/24 30/9/23
Notes £    £    £   
CAPITAL AND RESERVES
Called up share capital 19 1,020 1,020
Retained earnings 20 1,473,217 1,668,429
SHAREHOLDERS' FUNDS 1,474,237 1,669,449

Company's profit for the financial year 203,148 178,524


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:





SA Jones - Director


75POINT3 LIMITED (Registered number: 04493724)

Consolidated Statement of Changes in Equity
for the Year Ended 30 September 2024

Called up
share Retained Total
capital earnings equity
£    £    £   
Balance at 1 October 2022 1,020 2,246,962 2,247,982

Changes in equity
Dividends - (244,120 ) (244,120 )
Total comprehensive income - 222,276 222,276
Balance at 30 September 2023 1,020 2,225,118 2,226,138

Changes in equity
Dividends - (398,360 ) (398,360 )
Total comprehensive income - 290,699 290,699
Balance at 30 September 2024 1,020 2,117,457 2,118,477

75POINT3 LIMITED (Registered number: 04493724)

Company Statement of Changes in Equity
for the Year Ended 30 September 2024

Called up
share Retained Total
capital earnings equity
£    £    £   
Balance at 1 October 2022 1,020 1,734,025 1,735,045

Changes in equity
Dividends - (244,120 ) (244,120 )
Total comprehensive income - 178,524 178,524
Balance at 30 September 2023 1,020 1,668,429 1,669,449

Changes in equity
Dividends - (398,360 ) (398,360 )
Total comprehensive income - 203,148 203,148
Balance at 30 September 2024 1,020 1,473,217 1,474,237

75POINT3 LIMITED (Registered number: 04493724)

Consolidated Cash Flow Statement
for the Year Ended 30 September 2024

30/9/24 30/9/23
Notes £    £   
Cash flows from operating activities
Cash generated from operations 1 (75,255 ) (258,564 )
Interest paid (10,219 ) (13,744 )
Tax paid (61,660 ) (71,814 )
Net cash from operating activities (147,134 ) (344,122 )

Cash flows from investing activities
Purchase of tangible fixed assets (397,980 ) (24,977 )
Purchase of fixed asset investments (75,000 ) -
Dividends received 631,480 578,632
Net cash from investing activities 158,500 553,655

Cash flows from financing activities
Net movement in bank loans and HP (57,720 ) (167,315 )
Amount introduced by directors 381,124 22,956
Amounts introduced by Associates (50,434 ) 7,216
Equity dividends paid (398,360 ) (244,120 )
Net cash from financing activities (125,390 ) (381,263 )

Decrease in cash and cash equivalents (114,024 ) (171,730 )
Cash and cash equivalents at
beginning of year

2

436,150

607,880

Cash and cash equivalents at end
of year

2

322,126

436,150

75POINT3 LIMITED (Registered number: 04493724)

Notes to the Consolidated Cash Flow Statement
for the Year Ended 30 September 2024

1. RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM
OPERATIONS

30/9/24 30/9/23
£    £   
Profit before taxation 369,859 282,614
Depreciation charges 43,547 46,534
Finance costs 10,219 13,744
Finance income (631,480 ) (578,632 )
(207,855 ) (235,740 )
Increase in stocks - (70,000 )
Decrease in trade and other debtors 12,475 35,672
Increase in trade and other creditors 120,125 11,504
Cash generated from operations (75,255 ) (258,564 )

2. CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 30 September 2024
30/9/24 1/10/23
£    £   
Cash and cash equivalents 322,126 436,150
Year ended 30 September 2023
30/9/23 1/10/22
£    £   
Cash and cash equivalents 436,150 607,880


75POINT3 LIMITED (Registered number: 04493724)

Notes to the Consolidated Cash Flow Statement
for the Year Ended 30 September 2024

3. ANALYSIS OF CHANGES IN NET FUNDS

At 1/10/23 Cash flow At 30/9/24
£    £    £   
Net cash
Cash at bank and in hand 436,150 (114,024 ) 322,126
436,150 (114,024 ) 322,126
Debt
Finance leases (59,036 ) 12,526 (46,510 )
Debts falling due within 1 year (139,809 ) 32,894 (106,915 )
Debts falling due after 1 year (12,300 ) 12,300 -
(211,145 ) 57,720 (153,425 )
Total 225,005 (56,304 ) 168,701

75POINT3 LIMITED (Registered number: 04493724)

Notes to the Consolidated Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

75POINT3 LIMITED 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 General 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" 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of four years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance and 20% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.


75POINT3 LIMITED (Registered number: 04493724)

Notes to the Consolidated Financial Statements - continued
for the Year Ended 30 September 2024

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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

3. EMPLOYEES AND DIRECTORS
30/9/24 30/9/23
£    £   
Wages and salaries 1,880,177 1,755,782
Social security costs 169,966 142,868
Other pension costs 151,017 159,677
2,201,160 2,058,327

75POINT3 LIMITED (Registered number: 04493724)

Notes to the Consolidated Financial Statements - continued
for the Year Ended 30 September 2024

3. EMPLOYEES AND DIRECTORS - continued

The average number of employees during the year was as follows:
30/9/24 30/9/23

DIRECTORS 3 3
OTHER 43 41
46 44

The aggregate remuneration of the directors for the year was £246,904. The remuneration of the highest paid director was £146,405, including the provision of a bonus to be paid post year end.

4. OPERATING LOSS

The operating loss is stated after charging:

30/9/24 30/9/23
£    £   
Hire of plant and machinery 6,225 303
Depreciation - owned assets 35,618 29,594
Patents and licences amortisation 7,929 16,940
Auditors' remuneration 7,150 5,350

5. INTEREST PAYABLE AND SIMILAR EXPENSES
30/9/24 30/9/23
£    £   
Bank loan interest 271 2,220
Loan 9,948 11,524
10,219 13,744

6. TAXATION

Analysis of the tax charge
The tax charge on the profit for the year was as follows:
30/9/24 30/9/23
£    £   
Current tax:
UK corporation tax 79,160 60,338
Tax on profit 79,160 60,338

75POINT3 LIMITED (Registered number: 04493724)

Notes to the Consolidated Financial Statements - continued
for the Year Ended 30 September 2024

7. INDIVIDUAL INCOME STATEMENT

As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.


8. DIVIDENDS
30/9/24 30/9/23
£    £   
Ordinary shares of £1 each
Final 125,000 187,000
Interim 273,360 57,120
398,360 244,120

9. INTANGIBLE FIXED ASSETS

Group
Patents
and
Goodwill licences Totals
£    £    £   
COST
At 1 October 2023
and 30 September 2024 554,704 67,766 622,470
AMORTISATION
At 1 October 2023 340,490 59,837 400,327
Amortisation for year - 7,929 7,929
At 30 September 2024 340,490 67,766 408,256
NET BOOK VALUE
At 30 September 2024 214,214 - 214,214
At 30 September 2023 214,214 7,929 222,143

75POINT3 LIMITED (Registered number: 04493724)

Notes to the Consolidated Financial Statements - continued
for the Year Ended 30 September 2024

9. INTANGIBLE FIXED ASSETS - continued

Company
Patents
and
Goodwill licences Totals
£    £    £   
COST
At 1 October 2023
and 30 September 2024 340,490 67,766 408,256
AMORTISATION
At 1 October 2023 340,490 59,837 400,327
Amortisation for year - 7,929 7,929
At 30 September 2024 340,490 67,766 408,256
NET BOOK VALUE
At 30 September 2024 - - -
At 30 September 2023 - 7,929 7,929

10. TANGIBLE FIXED ASSETS

Group
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 October 2023 639,700 221,054 183,295 73,920 1,117,969
Additions 356,846 19,017 22,117 - 397,980
At 30 September 2024 996,546 240,071 205,412 73,920 1,515,949
DEPRECIATION
At 1 October 2023 - 190,452 163,178 20,698 374,328
Charge for year - 13,978 10,996 10,644 35,618
At 30 September 2024 - 204,430 174,174 31,342 409,946
NET BOOK VALUE
At 30 September 2024 996,546 35,641 31,238 42,578 1,106,003
At 30 September 2023 639,700 30,602 20,117 53,222 743,641

75POINT3 LIMITED (Registered number: 04493724)

Notes to the Consolidated Financial Statements - continued
for the Year Ended 30 September 2024

10. TANGIBLE FIXED ASSETS - continued

Company
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 October 2023 147,690 221,054 156,409 73,920 599,073
Additions - 19,017 22,117 - 41,134
At 30 September 2024 147,690 240,071 178,526 73,920 640,207
DEPRECIATION
At 1 October 2023 - 190,452 148,128 20,698 359,278
Charge for year - 13,978 8,628 10,644 33,250
At 30 September 2024 - 204,430 156,756 31,342 392,528
NET BOOK VALUE
At 30 September 2024 147,690 35,641 21,770 42,578 247,679
At 30 September 2023 147,690 30,602 8,281 53,222 239,795

11. FIXED ASSET INVESTMENTS

Group Company
30/9/24 30/9/23 30/9/24 30/9/23
£    £    £    £   
Shares in group undertakings - - 281,813 281,813
Participating interests 75,000 - 75,000 -
Other investments not loans 133,134 133,134 - -
208,134 133,134 356,813 281,813

75POINT3 LIMITED (Registered number: 04493724)

Notes to the Consolidated Financial Statements - continued
for the Year Ended 30 September 2024

11. FIXED ASSET INVESTMENTS - continued

Additional information is as follows:

Group
Interest
in other
participating
interests
£   
COST
Additions 75,000
At 30 September 2024 75,000
NET BOOK VALUE
At 30 September 2024 75,000

Investments (neither listed nor unlisted) were as follows:
30/9/24 30/9/23
£    £   
Other 133,134 133,134
Company
Interest
Shares in in other
group participating
undertakings interests Totals
£    £    £   
COST
At 1 October 2023 281,813 - 281,813
Additions - 75,000 75,000
At 30 September 2024 281,813 75,000 356,813
NET BOOK VALUE
At 30 September 2024 281,813 75,000 356,813
At 30 September 2023 281,813 - 281,813


75POINT3 LIMITED (Registered number: 04493724)

Notes to the Consolidated Financial Statements - continued
for the Year Ended 30 September 2024

11. FIXED ASSET INVESTMENTS - continued


The Company owns 100% of the share capital in the following Companies (incorporated in England and Wales).

Hamilton Allen Associates Limited; and
Dragon Investment Managers Ltd.

12. STOCKS

Group Company
30/9/24 30/9/23 30/9/24 30/9/23
£    £    £    £   
Work-in-progress 145,399 145,399 145,399 145,399

13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group Company
30/9/24 30/9/23 30/9/24 30/9/23
£    £    £    £   
Trade debtors 176,654 166,166 38,502 38,628
Amounts owed by group undertakings - - 344,820 116,942
Amounts owed by associates 43,494 - 63,641 3,935
Other debtors 237,592 191,648 235,340 190,350
Directors' current accounts 125,730 506,854 125,730 506,854
Prepayments 111,712 180,619 108,799 159,874
695,182 1,045,287 916,832 1,016,583

75POINT3 LIMITED (Registered number: 04493724)

Notes to the Consolidated Financial Statements - continued
for the Year Ended 30 September 2024

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group Company
30/9/24 30/9/23 30/9/24 30/9/23
£    £    £    £   
Bank loans and overdrafts (see note 16)
106,915

139,809

106,915

125,392
Hire purchase contracts (see note 17) 12,535 12,535 12,535 12,535
Trade creditors 93,000 119,928 89,286 117,791
Amounts owed to associates - 6,940 - -
Tax 80,500 63,000 50,000 50,000
Social security and other taxes 46,645 41,940 37,021 31,996
VAT 28,117 18,038 - -
Other creditors 136,346 4,077 136,346 4,077
Accrued expenses 1,800 1,800 - -
505,858 408,067 432,103 341,791

15. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

Group Company
30/9/24 30/9/23 30/9/24 30/9/23
£    £    £    £   
Bank loans (see note 16) - 12,300 - 12,300
Hire purchase contracts (see note 17) 33,975 46,501 33,975 46,501
33,975 58,801 33,975 58,801

16. LOANS

An analysis of the maturity of loans is given below:

Group Company
30/9/24 30/9/23 30/9/24 30/9/23
£    £    £    £   
Amounts falling due within one year or on demand:
Bank loans 106,915 139,809 106,915 125,392
Amounts falling due between one and two years:
Bank loans - 1-2 years - 12,300 - 12,300

75POINT3 LIMITED (Registered number: 04493724)

Notes to the Consolidated Financial Statements - continued
for the Year Ended 30 September 2024

17. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Group
Hire purchase contracts
30/9/24 30/9/23
£    £   
Net obligations repayable:
Within one year 12,535 12,535
Between one and five years 33,975 46,501
46,510 59,036

Company
Hire purchase contracts
30/9/24 30/9/23
£    £   
Net obligations repayable:
Within one year 12,535 12,535
Between one and five years 33,975 46,501
46,510 59,036

18. PROVISIONS FOR LIABILITIES

Group Company
30/9/24 30/9/23 30/9/24 30/9/23
£    £    £    £   
Deferred tax 32,748 32,748 15,000 15,000

Group
Deferred
tax
£   
Balance at 1 October 2023 32,748
Balance at 30 September 2024 32,748

75POINT3 LIMITED (Registered number: 04493724)

Notes to the Consolidated Financial Statements - continued
for the Year Ended 30 September 2024

18. PROVISIONS FOR LIABILITIES - continued

Company
Deferred
tax
£   
Balance at 1 October 2023 15,000
Balance at 30 September 2024 15,000

19. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30/9/24 30/9/23
value: £    £   
1,020 Ordinary £1 1,020 1,020

20. RESERVES

Group
Retained
earnings
£   

At 1 October 2023 2,225,118
Profit for the year 290,699
Dividends (398,360 )
At 30 September 2024 2,117,457

Company
Retained
earnings
£   

At 1 October 2023 1,668,429
Profit for the year 203,148
Dividends (398,360 )
At 30 September 2024 1,473,217

75POINT3 LIMITED (Registered number: 04493724)

Notes to the Consolidated Financial Statements - continued
for the Year Ended 30 September 2024

20. RESERVES - continued

Included in reserves are non distributable amounts of £69,376 relating to the increase in the value of land and buildings, less the provision for future tax charge and £620 that represents a capital redemption account.

The remaining profit and loss reserve represents historic and current retained earnings.

21. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in debtors is £125,730 owed to the company, from the directors, as follows:

Director 1, brought forward £(185,930), amounts advanced to the director of £86,740, amounts advanced to the company of £313,811, carried forward £41,141..

Director 2, brought forward £(181,672), amounts advanced to the director of £66,248, amounts advanced to the company of £178,495, carried forward £(69,425).

Director 3, brought forward £(139,252), amounts advanced to the director of £61,690, amounts advanced to the company of £103,496, carried forward £(97,446).

22. ULTIMATE CONTROLLING PARTY

The Company is controlled by the directors.

23. SUBSEQUENT EVENTS

On 31 October 2024, Mr David Porter, a director of the company, resigned from the board. On the same date, Mr DP Jones, Ms TE Brookes, Ms EL Hall and Ms KJ Knight were appointed as directors.

This event occurred after the reporting date and has no financial impact on the results for the year ended 30 September 2024.