3i Consulting Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07597763

3i Consulting Ltd

Filleted Unaudited Financial Statements

For the year ended

31 March 2025

3i Consulting Ltd

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5	3,170	2,108
Investments	6	41,666	37,826
		--------	--------
		44,836	39,934

Current assets

Debtors	7	58,350	120,348
Cash at bank and in hand		11,351	8,495
		--------	---------
		69,701	128,843

Creditors: amounts falling due within one year	8	45,460		109,879
		--------		---------
Net current assets			24,241		18,964
			--------		--------
Total assets less current liabilities			69,077		58,898

Creditors: amounts falling due after more than one year	9	30,040	36,099
		--------	--------
Net assets		39,037	22,799
		--------	--------

3i Consulting Ltd

Statement of Financial Position (continued)

31 March 2025

	2025		2024
Note	£	£	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	38,937	22,699
	--------	--------
Shareholders funds	39,037	22,799
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 14 July 2025 , and are signed on behalf of the board by:

A Kumar

Director

Company registration number: 07597763

3i Consulting Ltd

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 13 Sandybrook Close, Fulwood, Preston, Lancashire, PR2 5QX.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

Revenue recognition

Turnover represents the amounts (excluding value added tax) derived from the provision of services to customers during the year.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	25% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

5. Tangible assets

	Equipment	Total
	£	£
Cost
At 1 April 2024	10,769	10,769
Additions	1,695	1,695
	--------	--------
At 31 March 2025	12,464	12,464
	--------	--------
Depreciation
At 1 April 2024	8,661	8,661
Charge for the year	633	633
	--------	--------
At 31 March 2025	9,294	9,294
	--------	--------
Carrying amount
At 31 March 2025	3,170	3,170
	--------	--------
At 31 March 2024	2,108	2,108
	--------	--------

6. Investments

	Other investments other than loans
	£
Cost
At 1 April 2024 and 31 March 2025	121,463
	---------
Impairment
At 1 April 2024	83,637
Reversal of impairment losses	( 3,840)
	---------
At 31 March 2025	79,797
	---------

Carrying amount
At 31 March 2025	41,666
	---------
At 31 March 2024	37,826
	---------

The above represents listed investments stated at market value as at the financial year end.

7. Debtors

	2025	2024
	£	£
Trade debtors	14,400	59,748
Amounts owed by group undertakings	24,100	60,600
Work in progress	19,850	–
	--------	---------
	58,350	120,348
	--------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	6,059	12,313
Accruals and deferred income	4,082	13,386
Corporation tax	29,222	7,602
Social security and other taxes	6,097	12,813
Director loan accounts	–	63,765
	--------	---------
	45,460	109,879
	--------	---------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	30,040	36,099
	--------	--------

10. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	15,900	10,400
	--------	--------

11. Directors' advances, credits and guarantees

As at 31 March 2025, the company owed the directors £nil (2024: £63,765) in respect of the balance on their director's loan account. This loan is interest free and is repayable to the directors on demand.

12. Controlling party

The company is a subsidiary of KBA Holdings Limited whose registered office address is 13 Sandybrook Close, Fulwood, Preston, Lancashire PR2 5QX. KBA Holdings Limited is controlled by Mr Arun Kumar and Mrs Barkha Rani.