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REGISTERED NUMBER: 04301086 (England and Wales)












3-DIMENSIONAL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025






3-DIMENSIONAL LIMITED (REGISTERED NUMBER: 04301086)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


3-DIMENSIONAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2025







DIRECTORS: Mr A P Callaghan
Mr J Callaghan
Mr J V Mould





REGISTERED OFFICE: 244 Bromford Lane
West Bromwich
West Midlands
B70 7HX





REGISTERED NUMBER: 04301086 (England and Wales)





ACCOUNTANTS: Wallace Crooke Walsall Limited
Chartered Accountants
Wallace House
20 Birmingham Road
Walsall
West Midlands
WS1 2LT

3-DIMENSIONAL LIMITED (REGISTERED NUMBER: 04301086)

BALANCE SHEET
31 JANUARY 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 643,283 649,283

CURRENT ASSETS
Stocks 143,280 142,520
Debtors 5 440,267 492,118
Cash at bank and in hand 21,387 4,602
604,934 639,240
CREDITORS
Amounts falling due within one year 6 614,262 623,439
NET CURRENT (LIABILITIES)/ASSETS (9,328 ) 15,801
TOTAL ASSETS LESS CURRENT
LIABILITIES

633,955

665,084

CREDITORS
Amounts falling due after more than one
year

7

(262,695

)

(265,966

)

PROVISIONS FOR LIABILITIES (85,600 ) (86,200 )
NET ASSETS 285,660 312,918

CAPITAL AND RESERVES
Called up share capital 9 173 140
Share premium 15,602 -
Revaluation reserve 10 224,376 224,376
Retained earnings 45,509 88,402
SHAREHOLDERS' FUNDS 285,660 312,918

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

3-DIMENSIONAL LIMITED (REGISTERED NUMBER: 04301086)

BALANCE SHEET - continued
31 JANUARY 2025


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 14 May 2025 and were signed on its behalf by:





Mr J Callaghan - Director


3-DIMENSIONAL LIMITED (REGISTERED NUMBER: 04301086)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1. STATUTORY INFORMATION

3-Dimensional 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 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 as modified by the revaluation of certain assets.

The company's financial statements are individual entity financial statements.

The company's financial statements are presented in Sterling and all values are rounded to the nearest pound.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% reducing balance and 20% on cost
Fixtures and fittings - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 33% on reducing balance

An accounting policy of revaluation was adopted for freehold land and buildings in this current year, which the Directors considers provides a more reliable and accurate reflection of the Company's financial position and the value of it's assets. Therefore, no depreciation has been charged on freehold property.

Stocks
Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell, after making due allowances for obsolete and slow moving items.

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.


3-DIMENSIONAL LIMITED (REGISTERED NUMBER: 04301086)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

2. ACCOUNTING POLICIES - continued
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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 17 (2024 - 17 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST OR VALUATION
At 1 February 2024 575,000 722,235 6,824
Additions - 15,850 -
At 31 January 2025 575,000 738,085 6,824
DEPRECIATION
At 1 February 2024 - 648,860 6,734
Charge for year - 22,307 22
At 31 January 2025 - 671,167 6,756
NET BOOK VALUE
At 31 January 2025 575,000 66,918 68
At 31 January 2024 575,000 73,375 90

3-DIMENSIONAL LIMITED (REGISTERED NUMBER: 04301086)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST OR VALUATION
At 1 February 2024 27,385 8,160 1,339,604
Additions - 1,041 16,891
At 31 January 2025 27,385 9,201 1,356,495
DEPRECIATION
At 1 February 2024 26,734 7,993 690,321
Charge for year 163 399 22,891
At 31 January 2025 26,897 8,392 713,212
NET BOOK VALUE
At 31 January 2025 488 809 643,283
At 31 January 2024 651 167 649,283

Cost or valuation at 31 January 2025 is represented by:

Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
Valuation in 2023 24,175 - -
Valuation in 2024 275,000 - -
Cost 275,825 738,085 6,824
575,000 738,085 6,824

Motor Computer
vehicles equipment Totals
£    £    £   
Valuation in 2023 - - 24,175
Valuation in 2024 - - 275,000
Cost 27,385 9,201 1,057,320
27,385 9,201 1,356,495

If freehold property had not been revalued this would have been included at the following historical cost:

2025 2024
£    £   
Cost 275,825 275,825
Aggregate depreciation 82,755 82,755

Freehold land and buildings were valued on an open market basis on 17 January 2024 by Bulleys Chartered Surveyors .

3-DIMENSIONAL LIMITED (REGISTERED NUMBER: 04301086)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST OR VALUATION
At 1 February 2024 64,000
Additions 15,850
At 31 January 2025 79,850
DEPRECIATION
At 1 February 2024 28,000
Charge for year 12,963
At 31 January 2025 40,963
NET BOOK VALUE
At 31 January 2025 38,887
At 31 January 2024 36,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 414,579 435,950
Other debtors 25,688 56,168
440,267 492,118

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 401,924 440,340
Hire purchase contracts 25,446 20,163
Trade creditors 72,592 30,299
Taxation and social security 104,329 121,951
Other creditors 9,971 10,686
614,262 623,439

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 250,610 240,762
Hire purchase contracts 12,085 25,204
262,695 265,966

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 45,652 13,659

3-DIMENSIONAL LIMITED (REGISTERED NUMBER: 04301086)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

8. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank overdrafts 327,746 374,104
Bank loans 324,788 306,998
Hire purchase contracts 37,531 45,367
690,065 726,469

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
133 Ordinary £1 133 100
(2024 - 100 )
10 Ordinary B £1 10 10
10 Ordinary C £1 10 10
10 Ordinary D £1 10 10
10 Ordinary E £1 10 10
173 140

The following shares were issued during the year:

33 Ordinary shares of £1 for cash of £ 15,625

10. RESERVES
Revaluation
reserve
£   
At 1 February 2024
and 31 January 2025 224,376

11. SHARE-BASED PAYMENT TRANSACTIONS

The company operates an Option Incentive (EMI Option Incentive Plan) which is an equity settled
share based remuneration scheme for certain employees.

On the 26 April 2024, a resolution was passed that the Directors of the Company are generally and unconditionally authorised to allot shares in the Company or grant rights to subscribe for or to convert any security into shares in the Company up to an aggregate nominal value of £150 (including an issue of up to 33 ordinary shares of £1 each in the capital of the company under the EMI Option agreement) provided that this authority shall unless renewed, varied or revoked by the Company, expire on the fifth anniversary of the resolution.

This option under the EMI scheme was taken up during the year. 33 Ordinary shares of £1 each were issued to the director Jason Mould . The amount paid including share premium was £473.48 per share.

These shares were issued under the scheme in order to grant a 25% ownership of the company. The Value of 25% of the company was £62,500, however this needed to be discounted by 75% due to the restrictions in value due to this representing a minority interest. So the value of the additional 33 shares would be
£473.48 per share.