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Registered number: 08008506 3BM LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
3BM LIMITED REGISTERED NUMBER: 08008506 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 74,333 |  | 87,258
Investments | 6 |  | 2,201,304 |  | 2,201,304
|  |  | 2,275,637 |  | 2,288,562
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 2,312,903 |  | 714,810 |
Cash at bank and in hand | 8 | 176,947 |  | 1,958,437 |
|  | 2,489,850 |  | 2,673,247 |
Creditors: amounts falling due within one year | 9 | (2,359,533) |  | (1,687,297) |
Net current assets |  |  | 130,317 |  | 985,950
Total assets less current liabilities |  |  | 2,405,954 |  | 3,274,512
Provisions for liabilities |  |  |  |  |
Deferred tax | 10 | (14,551) |  | (19,224) |
Other provisions | 11 | (10,000) |  | (10,000) |
|  |  | (24,551) |  | (29,224)
Net assets |  |  | 2,381,403 |  | 3,245,288
Capital and reserves |  |  |  |  |
Called up share capital | 12 |  | 1,154 |  | 1,154
Profit and loss account |  |  | 2,380,249 |  | 3,244,134
|  |  | 2,381,403 |  | 3,245,288
Page 1
3BM LIMITED REGISTERED NUMBER: 08008506 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 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 comprehensive income 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 by:
A A Ryder
Director
Date: 10 October 2025
The notes on pages 3 to 10 form part of these financial statements. Page 2
3BM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
3BM Limited is a private company limited by share capital and incorporated in England and Wales. The registered office is Spring Lodge, 172 Chester Road, Helsby, Cheshire, WA6 0AR. The principal activity of the company is the provision of architectural services, town planning and quantity surveying. 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 | Going concern
The directors have reviewed the company projections for the year ended 31 March 2025 and based on normal business planning and control procedures, the directors have a reasonable expectation that the company have adequate resources to continue in operational existence for the foreseeable future. On the basis of the above the accounts have been prepared on the going concern basis.
| 2.3 | 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.
| 2.4 | Operating leases: the company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. Page 3
3BM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | 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.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.8 | Exceptional items
Exceptional items are transactions that fall within the ordinary activities of the company but are presented separately due to their size or incidence. Page 4
3BM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following basis.
|  |  |  | Office equipment | - | Straight line over 5 years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.10 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. 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 comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.11 | 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.
| 2.12 | 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.
| 2.13 | 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. Page 5
3BM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.14 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.15 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade & other debtors & creditors, loan from banks & other third parties, loans to related parties and investment in ordinary shares.
| 2.16 | 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.
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
The preparation of the financial statements requires the directors to make estimates and assumptions that affect the amounts reported in the financial statements. The directors believe that the critical accounting policies where judgement or estimates are necessarily applied are summarised below. a) Critical judgements in applying the company's accounting policies: There were no significant judgments exercised by management in the preparation of the financial statements. b) Key accounting estimates and assumptions: The management made key assumptions regarding: - the useful economic life of tangible fixed assets and this is further described in note 2.9 of accounting policies. - future costs to complete ongoing contracts at the year end where invoices have not yet been received post year. Management accrue for the estimated value of supplier and subcontractor invoices expected to be received on each project. Project cost accruals amounting to £64,688 (2024 : £138,033) are included within creditors due within one year.
4. | Employees
| The average monthly number of employees, including directors, during the year was 32 (2024 - 29).
Page 6
3BM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 April 2024 | 136,142
| Additions | 16,432
| At 31 March 2025 | 152,574
| Depreciation |
| At 1 April 2024 | 48,884
| Charge for the year on owned assets | 29,357
| At 31 March 2025 | 78,241
| Net book value |
| At 31 March 2025 | 74,333
| At 31 March 2024 | 87,258
6. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 April 2024 | 2,201,304
| At 31 March 2025 | 2,201,304
Page 7
3BM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors |  | 170,683 | 467,934
| Amounts owed by group undertakings |  | 1,900,000 | -
| Other debtors |  | 13,594 | 13,594
| Prepayments and accrued income |  | 228,626 | 233,282
|  |  | 2,312,903 | 714,810
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 176,947 | 1,958,437
|  | 176,947 | 1,958,437
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 37,771 | 161,188
| Amounts owed to group undertakings | 2,088,773 | 1,148,039
| Corporation tax | - | 97,813
| Other taxation and social security | 66,881 | 87,993
| Other creditors | 20,941 | 18,097
| Accruals and deferred income | 145,167 | 174,167
|  | 2,359,533 | 1,687,297
Page 8
3BM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
10. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (19,224) | (17,888)
| Charged to profit or loss | 4,673 | (1,336)
| At end of year | (14,551) | (19,224)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (18,378) | (21,814)
| Other timing differences | 3,827 | 2,590
|  | (14,551) | (19,224)
11. | Provisions
|  | Dilapidation provision
|  | £
| At 1 April 2024 | 10,000
| At 31 March 2025 | 10,000
12. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 115,361 (2024 - 115,361) Ordinary shares shares of £0.01 each | 1,154 | 1,154
Page 9
3BM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
13. | Contingent liabilities
The company is party to cross guarantee arrangements relating to a borrowing facility provided by Ares Management to RSK Group Limited. The amount borrowed under this agreement at 6 April 2025 is £831,936,000 (2024: £1,060,136,000). The company is also a guarantor of any trading and other obligations of any RSK Group member that may be a Junior Creditor in the related Subordination Deed.
14. | Pension commitments
The company operates a defined contribution 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 £73,828 (2024: £60,013). The amount outstanding at the year end is £12,820 (2024: £10,366).
15. | Commitments under operating leases
| At 31 March 2025 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 32,064 | 60,550
| Later than 1 year and not later than 5 years | - | 31,846
|  | 32,064 | 92,396
16. | Related party transactions
| The company has taken advantage of the exemption conferred by FRS 102 section 33 not to disclose transactions with other group companies where 100% of the company's voting rights are controlled within the group. There were no other related party transactions that require disclosure in the financial statements.
17. | Controlling party
The immediate parent company is RSK Environment Limited. The ultimate parent company is RSK Group Limited, a company registered in England. The consolidated financial statements are filed with Companies House.
18. | Auditors' information
The auditors' report on the financial statements for the year ended 31 March 2025 was unqualified. The audit report was signed on 17 October 2025 by Mario Cientanni (Senior statutory auditor) on behalf of Barnes Roffe Audit Limited. Page 10