1 June 2024 false No description of principal activity Taxfiler 2024.6 true 14854311business:PrivateLimitedCompanyLtd2024-06-012025-05-31 148543112024-05-31 148543112024-06-012025-05-31 14854311business:AuditExempt-NoAccountantsReport2024-06-012025-05-31 14854311business:FilletedAccounts2024-06-012025-05-31 148543112025-05-31 14854311business:Director12024-06-012025-05-31 14854311business:RegisteredOffice2024-06-012025-05-31 148543112024-05-31 14854311core:WithinOneYear2025-05-31 14854311core:WithinOneYear2024-05-31 14854311core:ShareCapitalcore:PreviouslyStatedAmount2025-05-31 14854311core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 14854311core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-05-31 14854311core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 14854311core:PreviouslyStatedAmount2025-05-31 14854311core:PreviouslyStatedAmount2024-05-31 14854311business:SmallEntities2024-06-012025-05-31 14854311countries:EnglandWales2024-06-012025-05-31 14854311core:PlantMachinery2024-06-012025-05-31 14854311core:ComputerEquipment2024-06-012025-05-31 14854311core:PlantMachinery2024-05-31 14854311core:ComputerEquipment2024-05-31 14854311core:PlantMachinery2025-05-31 14854311core:ComputerEquipment2025-05-31 14854311core:AfterOneYear2025-05-31 14854311core:AfterOneYear2024-05-31 148543112023-05-082024-05-31 iso4217:GBP xbrli:pure
Company Registration No. 14854311 (England and Wales)
3AND Limited Unaudited accounts for the year ended 31 May 2025
3AND Limited Unaudited accounts Contents
Page
- 2 -
3AND Limited Company Information for the year ended 31 May 2025
Director
Yusuke Murakami
Company Number
14854311 (England and Wales)
Registered Office
Studio 99 Hackney Downs Studios 3-11 Amhurst Terrace London E8 2BT United Kingdom
- 3 -
3AND Limited Statement of financial position as at 31 May 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
10,357 
7,678 
Current assets
Debtors
10,426 
4,267 
Cash at bank and in hand
20,858 
26,080 
31,284 
30,347 
Creditors: amounts falling due within one year
(32,469)
(32,191)
Net current liabilities
(1,185)
(1,844)
Total assets less current liabilities
9,172 
5,834 
Provisions for liabilities
Deferred tax
(1,968)
(1,919)
Net assets
7,204 
3,915 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
7,203 
3,914 
Shareholders' funds
7,204 
3,915 
For the year ending 31 May 2025 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 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 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 and authorised for issue on 7 September 2025 and were signed on its behalf by
Yusuke Murakami Director Company Registration No. 14854311
- 4 -
3AND Limited Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
3AND Limited is a private company, limited by shares, registered in England and Wales, registration number 14854311. The registered office is Studio 99, Hackney Downs Studios, 3-11 Amhurst Terrace, London, E8 2BT, United Kingdom.
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Going concern
At the time of signing these accounts the Directors are of the opinion that the Company will remain viable for the foreseeable future and therefore these Financial Statements have been prepared on the Going Concern basis.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 years straight line
Computer equipment
5 years straight line
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2024
2,314 
6,310 
8,624 
Additions
410 
4,768 
5,178 
At 31 May 2025
2,724 
11,078 
13,802 
Depreciation
At 1 June 2024
66 
880 
946 
Charge for the year
530 
1,969 
2,499 
At 31 May 2025
596 
2,849 
3,445 
Net book value
At 31 May 2025
2,128 
8,229 
10,357 
At 31 May 2024
2,248 
5,430 
7,678 
- 5 -
3AND Limited Notes to the Accounts for the year ended 31 May 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
695 
1,282 
Accrued income and prepayments
6,746 
- 
7,441 
1,282 
Amounts falling due after more than one year
Other debtors
2,985 
2,985 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Other creditors
2,129 
74 
Loans from directors
28,340 
30,117 
Accruals
2,000 
2,000 
32,469 
32,191 
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 6 -