REGISTERED NUMBER: SC477409 (Scotland)

Unaudited Financial Statements

for the Period 1 April 2024 to 30 April 2025

for

3R Solutions (Holdings) Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

D M Ireland

REGISTERED OFFICE:

C/o Turcan Connell Princes Exchange

1 Earl Grey Street

Edinburgh

United Kingdom

EH3 9EE

REGISTERED NUMBER:

SC477409 (Scotland)

ACCOUNTANTS:

EQ Accountants Ltd

47-49 The Square

Kelso

Roxburghshire

TD5 7HW

FIXED ASSETS

Tangible assets

4

209,277

239,244

Investments

5

90,216

90,216

299,493

329,460

CURRENT ASSETS

Stocks

54,023

42,330

Debtors

6

260,177

313,866

Cash at bank and in hand

278,555

11,975

592,755

368,171

CREDITORS

Amounts falling due within one year

7

2,485

38,129

NET CURRENT ASSETS

590,270

330,042

TOTAL ASSETS LESS CURRENT LIABILITIES

889,763

659,502

CREDITORS

Amounts falling due after more than one year

8

539,312

334,312

NET ASSETS

350,451

325,190

CAPITAL AND RESERVES

Called up share capital

150

150

Retained earnings

350,301

325,040

350,451

325,190

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 16 October 2025 and were signed by:

D M Ireland - Director

1.	STATUTORY INFORMATION

3R Solutions (Holdings) 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.

Plant and machinery

-

15% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2024

278,964

Additions

7,000

At 30 April 2025

285,964

DEPRECIATION

At 1 April 2024

39,720

Charge for period

36,967

At 30 April 2025

76,687

NET BOOK VALUE

At 30 April 2025

209,277

At 31 March 2024

239,244

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 30 April 2025

90,216

NET BOOK VALUE

At 30 April 2025

90,216

At 31 March 2024

90,216

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/25

31/3/24

£

£

Amounts owed by group undertakings

212,512

250,012

Other debtors

47,665

63,854

260,177

313,866

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/25

31/3/24

£

£

Trade creditors

635

34,829

Other creditors

1,850

3,300

2,485

38,129

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/4/25

31/3/24

£

£

Amounts owed to group undertakings

539,312

334,312

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 April 2025 and the year ended 31 March 2024:

30/4/25

31/3/24

£

£

D M Ireland

Balance outstanding at start of period

39,527

-

Amounts advanced

93,914

134,447

Amounts repaid

(133,441

)

(94,920

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

-

39,527