REGISTERED NUMBER: SC336768 (Scotland)

Unaudited Financial Statements

for the Period 1 April 2024 to 30 April 2025

for

3R Solutions Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

D M Ireland

REGISTERED OFFICE:

Block 3F, Uphall Business Park

Uphall

Broxburn

West Lothian

EH52 5NT

REGISTERED NUMBER:

SC336768 (Scotland)

ACCOUNTANTS:

EQ Accountants Ltd

47-49 The Square

Kelso

Roxburghshire

TD5 7HW

FIXED ASSETS

Tangible assets

4

4,141,873

3,412,760

CURRENT ASSETS

Stocks

6,000

6,000

Debtors

5

2,221,782

1,822,483

Cash at bank

6,271

102,125

2,234,053

1,930,608

CREDITORS

Amounts falling due within one year

6

2,645,763

2,467,487

NET CURRENT LIABILITIES

(411,710

)

(536,879

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,730,163

2,875,881

CREDITORS

Amounts falling due after more than one year

7

(1,939,456

)

(1,596,936

)

PROVISIONS FOR LIABILITIES

(728,000

)

(588,581

)

NET ASSETS

1,062,707

690,364

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,062,607

690,264

1,062,707

690,364

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 October 2025 and were signed by:

D M Ireland - Director

1.	STATUTORY INFORMATION

3R Solutions Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Buildings

-

7% on reducing balance

Plant & machinery

-

5% and 15% on reducing balance

Office equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 59 (2024 - 49 ) .

4.	TANGIBLE FIXED ASSETS

Land and

Plant and

Office

Buildings

machinery

Equipment

Totals

£

£

£

£

COST

At 1 April 2024

518,179

4,472,357

21,847

5,012,383

Additions

8,640

1,318,066

-

1,326,706

Disposals

-

(459,602

)

-

(459,602

)

At 30 April 2025

526,819

5,330,821

21,847

5,879,487

DEPRECIATION

At 1 April 2024

76,620

1,511,565

11,438

1,599,623

Charge for period

21,404

390,896

2,492

414,792

Eliminated on disposal

-

(276,801

)

-

(276,801

)

At 30 April 2025

98,024

1,625,660

13,930

1,737,614

NET BOOK VALUE

At 30 April 2025

428,795

3,705,161

7,917

4,141,873

At 31 March 2024

441,559

2,960,792

10,409

3,412,760

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/25

31/3/24

£

£

Trade debtors

1,348,792

1,094,565

Amounts owed by associates

539,312

334,312

Other debtors

333,678

393,606

2,221,782

1,822,483

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/25

31/3/24

£

£

Bank loans and overdrafts

39,260

58,889

Hire purchase contracts

696,288

739,486

Trade creditors

599,674

539,546

Amounts owed to associates

212,512

350,812

Taxation and social security

364,193

114,057

Other creditors

733,836

664,697

2,645,763

2,467,487

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/4/25

31/3/24

£

£

Bank loans

-

44,167

Hire purchase contracts

1,939,456

1,552,769

1,939,456

1,596,936