Registration number: 3365623

Third Dimension Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 7

Third Dimension Limited

Company Information

Directors

A H Elliot-Square S M Elliot-Square

Registered office

The Old Bank High Street Milborne Port Sherborne Dorset DT9 5AQ

Accountants

Gilbie Roberts Limited Chartered Certified Accountants1 Church Terrace Yeovil Somerset BA20 1HX

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Third Dimension Limited
for the Year Ended 31 May 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Third Dimension Limited for the year ended 31 May 2025 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Third Dimension Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Third Dimension Limited and state those matters that we have agreed to state to the Board of Directors of Third Dimension Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Third Dimension Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Third Dimension Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Third Dimension Limited. You consider that Third Dimension Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Third Dimension Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Gilbie Roberts Limited
Chartered Certified Accountants
1 Church Terrace
Yeovil
Somerset
BA20 1HX

17 September 2025

Third Dimension Limited

(Registration number: 3365623)
Balance Sheet as at 31 May 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	221,114	230,419
Current assets
Debtors	5	313,700	183,059
Cash at bank and in hand		1,046,032	921,355
		1,359,732	1,104,414
Creditors: Amounts falling due within one year	6	(598,632)	(423,694)
Net current assets		761,100	680,720
Total assets less current liabilities		982,214	911,139
Creditors: Amounts falling due after more than one year	6	(114,026)	(150,026)
Provisions for liabilities		(6,901)	(8,838)
Net assets		861,287	752,275
Capital and reserves
Called up share capital		700	700
Revaluation reserve		21,220	21,220
Retained earnings		839,367	730,355
Shareholders' funds		861,287	752,275

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 September 2025 and signed on its behalf by:
 

......................................... A H Elliot-Square Director

Third Dimension Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
The Old Bank
High Street
Milborne Port
Sherborne
Dorset
DT9 5AQ

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation are included in the profit and loss account for the period.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Third Dimension Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Freehold land and buildings	Nil
Leasehold land and buildings	10% straight line
Fixtures and fittings	15% straight line
Office equipment	50% straight line
Motor vehicles	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Third Dimension Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 15 (2024 - 15).

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 June 2024	182,830	216,584	49,203	448,617
Additions	1,085	1,849	-	2,934
At 31 May 2025	183,915	218,433	49,203	451,551
Depreciation
At 1 June 2024	-	202,822	15,376	218,198
Charge for the year	-	3,783	8,456	12,239
At 31 May 2025	-	206,605	23,832	230,437
Carrying amount
At 31 May 2025	183,915	11,828	25,371	221,114
At 31 May 2024	182,830	13,762	33,827	230,419

Included within the net book value of land and buildings above is £183,915 (2024 - £182,830) in respect of freehold land and buildings.
 

Revaluation

The fair value of the company's freehold property was revalued on 31 May 2007 by an independent valuer. . The name and qualification of the independent valuer are Gilyard Scarth Chartered Surveyors.
Had this class of asset been measured on a historical cost basis, the carrying amount would have been £Nil (2024 - £Nil).

Third Dimension Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

5

Debtors

Current	2025 £	2024 £
Trade debtors	312,396	180,925
Prepayments	1,304	2,134
	313,700	183,059

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	506,806	307,858
Taxation and social security	30,604	66,559
Accruals and deferred income	56,490	44,466
Other creditors	4,732	4,811
	598,632	423,694

Creditors: amounts falling due after more than one year

	2025 £	2024 £
Due after one year
Other financial liabilities	114,026	150,026

Creditors include a loan from the directors of £150,026 (2023 - £188,379).