ACCOUNTS - Final Accounts preparation

Creditors: Amounts falling due within one year

As restated

Registered number: 11335128

CERITER INVESTMENTS 3 LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

CERITER INVESTMENTS 3 LIMITED

COMPANY INFORMATION

Director	C Edmonds


Registered number	11335128


Registered office	1010 Eskdale Road
	Winnersh Triangle
	Wokingham
	United Kingdom
	RG41 5TS


Accountants	Donald Reid Limited
	1010 Eskdale Road
	Winnersh Triangle
	Wokingham
	RG41 5TS

CERITER INVESTMENTS 3 LIMITED

CONTENTS

	Page
Balance sheet	1 - 2
Notes to the financial statements	3 - 6

CERITER INVESTMENTS 3 LIMITED

REGISTERED NUMBER: 11335128

BALANCE SHEET

AS AT 31 DECEMBER 2024

		As restated
	2024	2023
Note	£	£

Fixed assets
Investments	4		-		138,272
			-		138,272
Current assets
Debtors: amounts falling due after more than one year	5	850,000		-
Debtors: amounts falling due within one year	5	14,048		41,692
Cash at bank and in hand	6	14,404		29,607
		878,452		71,299
Creditors: amounts falling due within one year	7	(4,733)		(55,220)
Net current assets			873,719		16,079
Total assets less current liabilities			873,719		154,351

Net assets			873,719		154,351

Capital and reserves
Called up share capital	8	100	100
Other reserves	9	325,000	-
Profit and loss account		548,619	154,251
		873,719	154,351

Page 1

CERITER INVESTMENTS 3 LIMITED

REGISTERED NUMBER: 11335128

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 September 2025.

C Edmonds

Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

CERITER INVESTMENTS 3 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.	General information

Ceriter Investments 3 Limited is a private company limited by shares. The company was incorporated in the United Kingdom and is registered in England and Wales. The registered office address is 1010 Eskdale Road, Winnersh Triangle, Wokingham, United Kingdom, RG41 5TS.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

CERITER INVESTMENTS 3 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

2.6

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

CERITER INVESTMENTS 3 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

4.	Fixed asset investments

		Unlisted investments
		£

	At 1 January 2024	138,272
	Disposals	(138,272)
	At 31 December 2024	-

5.	Debtors
		2024	2023
		£	£

Due after more than one year
Other debtors	850,000	-
	850,000	-

						As restated
					2024	2023
					£	£

Due within one year
Trade debtors	-	39,000
Other debtors	14,048	2,692
	14,048	41,692

6.	Cash and cash equivalents
		2024	2023
		£	£

Cash at bank and in hand	14,404	29,607
	14,404	29,607

Page 5

CERITER INVESTMENTS 3 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Amounts owed to group undertakings	-	48,000
Corporation tax	822	-
Other taxation and social security	1,390	4,700
Other creditors	20	20
Accruals and deferred income	2,501	2,500
	4,733	55,220

8.	Share capital
		2024	2023
		£	£

Allotted, called up and fully paid

100 (2023 - 100) Ordinary shares of £1.00 each	100	100

Reserves

Other reserves

Includes capital contributions from group companies.

10.	Prior year adjustment

The financial statements have been restated in order to correct transactions previously booked as recharges with an associated company. The director considers the restatement necessary to better show a true and fair view of the transactions between the entities.
As a result of this restatement, prior period sales have decreased by £20,000 (2022: £20,000). The restatement resulted in a decrease in the prior period Corporation Tax charge of £4,671 (2022: £3,800).
As a result of these changes, the profit and loss reserves brought forward, and net assets, are reduced by £31,429 (2022: £16,200).

11.	Pension commitments

The Company previously operated a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £Nil (2023 - £5,000). Contributions totalling £Nil (2023 - £Nil) were payable to the fund at the balance sheet date and are included in creditors.

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CERITER INVESTMENTS 3 LIMITED

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