Company No: 13625192 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2024		2023
		£		£
Fixed assets
Investment property	3	250,000		333,333
		250,000		333,333
Current assets
Debtors	4	0		1
		0		1
Creditors: amounts falling due within one year	5	( 249,999)		( 333,333)
Net current liabilities		(249,999)		(333,332)
Total assets less current liabilities		1		1
Net assets		1		1
Capital and reserves
Called-up share capital	6	1		1
Total shareholder's funds		1		1

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of No.3 CT Limited (registered number: 13625192) were approved and authorised for issue by the Director on 25 September 2025. They were signed on its behalf by:

J A Palmer Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

No.3 CT Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Bishop Fleming Llp, 10 Temple Back, Bristol, BS1 6FL, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

2. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	2		2

3. Investment property

	Investment property
	£
Valuation
As at 01 January 2024	333,333
Fair value movement	(83,333)
As at 31 December 2024	250,000

Valuation

The fair value of the company's investment property at 31 December 2024 has been arrived at on the basis of valuations carried out on that date by the Directors having recent experience in the location and category of property being valued. The comparison approach was used for all residential properties which involved reviewing market evidence from the sales of similar properties during the period.

4. Debtors

	2024		2023
	£		£
Other debtors	0		1

5. Creditors: amounts falling due within one year

	2024		2023
	£		£
Amounts owed to Parent undertakings	249,999		333,333

6. Called-up share capital

	2024		2023
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1
Allotted, called-up and not yet paid

7. Related party transactions

During the year the Company has taken advantage of the exemption in section 1AC.35 of FRS 102 to not disclose related party transactions with wholly owned subsidiaries within the group.