2024-01-01 2024-12-31 2024-12-31 false 12271649 THREE PHASE CONTRACTORS LIMITED 2025-11-08 43210 false iso4217:GBP xbrli:pure 12271649 2023-12-31 12271649 2024-12-31 12271649 2024-01-01 2024-12-31 12271649 2022-12-31 12271649 2023-12-31 12271649 2023-01-01 2023-12-31 12271649 bus:SmallEntities 2024-01-01 2024-12-31 12271649 bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12271649 bus:AbridgedAccounts 2024-01-01 2024-12-31 12271649 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12271649 core:WithinOneYear 2024-12-31 12271649 core:AfterOneYear 2024-12-31 12271649 core:WithinOneYear 2023-12-31 12271649 core:AfterOneYear 2023-12-31 12271649 core:ShareCapital 2024-12-31 12271649 core:SharePremium 2024-12-31 12271649 core:RevaluationReserve 2024-12-31 12271649 core:OtherReservesSubtotal 2024-12-31 12271649 core:RetainedEarningsAccumulatedLosses 2024-12-31 12271649 core:ShareCapital 2023-12-31 12271649 core:SharePremium 2023-12-31 12271649 core:RevaluationReserve 2023-12-31 12271649 core:OtherReservesSubtotal 2023-12-31 12271649 core:RetainedEarningsAccumulatedLosses 2023-12-31 12271649 core:LandBuildings 2024-12-31 12271649 core:PlantMachinery 2024-12-31 12271649 core:Vehicles 2024-12-31 12271649 core:FurnitureFittings 2024-12-31 12271649 core:OfficeEquipment 2024-12-31 12271649 core:NetGoodwill 2024-12-31 12271649 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 12271649 core:ListedExchangeTraded 2024-12-31 12271649 core:UnlistedNon-exchangeTraded 2024-12-31 12271649 core:LandBuildings 2023-12-31 12271649 core:PlantMachinery 2023-12-31 12271649 core:Vehicles 2023-12-31 12271649 core:FurnitureFittings 2023-12-31 12271649 core:OfficeEquipment 2023-12-31 12271649 core:NetGoodwill 2023-12-31 12271649 core:IntangibleAssetsOtherThanGoodwill 2023-12-31 12271649 core:ListedExchangeTraded 2023-12-31 12271649 core:UnlistedNon-exchangeTraded 2023-12-31 12271649 core:LandBuildings 2024-01-01 2024-12-31 12271649 core:PlantMachinery 2024-01-01 2024-12-31 12271649 core:Vehicles 2024-01-01 2024-12-31 12271649 core:FurnitureFittings 2024-01-01 2024-12-31 12271649 core:OfficeEquipment 2024-01-01 2024-12-31 12271649 core:NetGoodwill 2024-01-01 2024-12-31 12271649 core:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 12271649 core:ListedExchangeTraded 2024-01-01 2024-12-31 12271649 core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 12271649 core:MoreThanFiveYears 2024-01-01 2024-12-31 12271649 core:Non-currentFinancialInstruments 2024-12-31 12271649 core:Non-currentFinancialInstruments 2023-12-31 12271649 dpl:CostSales 2024-01-01 2024-12-31 12271649 dpl:DistributionCosts 2024-01-01 2024-12-31 12271649 core:LandBuildings 2024-01-01 2024-12-31 12271649 core:PlantMachinery 2024-01-01 2024-12-31 12271649 core:Vehicles 2024-01-01 2024-12-31 12271649 core:FurnitureFittings 2024-01-01 2024-12-31 12271649 core:OfficeEquipment 2024-01-01 2024-12-31 12271649 dpl:AdministrativeExpenses 2024-01-01 2024-12-31 12271649 core:NetGoodwill 2024-01-01 2024-12-31 12271649 core:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 12271649 dpl:GroupUndertakings 2024-01-01 2024-12-31 12271649 dpl:ParticipatingInterests 2024-01-01 2024-12-31 12271649 dpl:GroupUndertakings core:ListedExchangeTraded 2024-01-01 2024-12-31 12271649 core:ListedExchangeTraded 2024-01-01 2024-12-31 12271649 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 12271649 core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 12271649 dpl:CostSales 2023-01-01 2023-12-31 12271649 dpl:DistributionCosts 2023-01-01 2023-12-31 12271649 core:LandBuildings 2023-01-01 2023-12-31 12271649 core:PlantMachinery 2023-01-01 2023-12-31 12271649 core:Vehicles 2023-01-01 2023-12-31 12271649 core:FurnitureFittings 2023-01-01 2023-12-31 12271649 core:OfficeEquipment 2023-01-01 2023-12-31 12271649 dpl:AdministrativeExpenses 2023-01-01 2023-12-31 12271649 core:NetGoodwill 2023-01-01 2023-12-31 12271649 core:IntangibleAssetsOtherThanGoodwill 2023-01-01 2023-12-31 12271649 dpl:GroupUndertakings 2023-01-01 2023-12-31 12271649 dpl:ParticipatingInterests 2023-01-01 2023-12-31 12271649 dpl:GroupUndertakings core:ListedExchangeTraded 2023-01-01 2023-12-31 12271649 core:ListedExchangeTraded 2023-01-01 2023-12-31 12271649 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-01-01 2023-12-31 12271649 core:UnlistedNon-exchangeTraded 2023-01-01 2023-12-31 12271649 core:NetGoodwill 2024-12-31 12271649 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 12271649 core:LandBuildings 2024-12-31 12271649 core:PlantMachinery 2024-12-31 12271649 core:Vehicles 2024-12-31 12271649 core:FurnitureFittings 2024-12-31 12271649 core:OfficeEquipment 2024-12-31 12271649 core:AfterOneYear 2024-12-31 12271649 core:WithinOneYear 2024-12-31 12271649 core:ListedExchangeTraded 2024-12-31 12271649 core:UnlistedNon-exchangeTraded 2024-12-31 12271649 core:ShareCapital 2024-12-31 12271649 core:SharePremium 2024-12-31 12271649 core:RevaluationReserve 2024-12-31 12271649 core:OtherReservesSubtotal 2024-12-31 12271649 core:RetainedEarningsAccumulatedLosses 2024-12-31 12271649 core:NetGoodwill 2023-12-31 12271649 core:IntangibleAssetsOtherThanGoodwill 2023-12-31 12271649 core:LandBuildings 2023-12-31 12271649 core:PlantMachinery 2023-12-31 12271649 core:Vehicles 2023-12-31 12271649 core:FurnitureFittings 2023-12-31 12271649 core:OfficeEquipment 2023-12-31 12271649 core:AfterOneYear 2023-12-31 12271649 core:WithinOneYear 2023-12-31 12271649 core:ListedExchangeTraded 2023-12-31 12271649 core:UnlistedNon-exchangeTraded 2023-12-31 12271649 core:ShareCapital 2023-12-31 12271649 core:SharePremium 2023-12-31 12271649 core:RevaluationReserve 2023-12-31 12271649 core:OtherReservesSubtotal 2023-12-31 12271649 core:RetainedEarningsAccumulatedLosses 2023-12-31 12271649 core:NetGoodwill 2022-12-31 12271649 core:IntangibleAssetsOtherThanGoodwill 2022-12-31 12271649 core:LandBuildings 2022-12-31 12271649 core:PlantMachinery 2022-12-31 12271649 core:Vehicles 2022-12-31 12271649 core:FurnitureFittings 2022-12-31 12271649 core:OfficeEquipment 2022-12-31 12271649 core:AfterOneYear 2022-12-31 12271649 core:WithinOneYear 2022-12-31 12271649 core:ListedExchangeTraded 2022-12-31 12271649 core:UnlistedNon-exchangeTraded 2022-12-31 12271649 core:ShareCapital 2022-12-31 12271649 core:SharePremium 2022-12-31 12271649 core:RevaluationReserve 2022-12-31 12271649 core:OtherReservesSubtotal 2022-12-31 12271649 core:RetainedEarningsAccumulatedLosses 2022-12-31 12271649 core:AfterOneYear 2024-01-01 2024-12-31 12271649 core:WithinOneYear 2024-01-01 2024-12-31 12271649 core:Non-currentFinancialInstruments core:CostValuation 2024-01-01 2024-12-31 12271649 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-01-01 2024-12-31 12271649 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-01-01 2024-12-31 12271649 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-01-01 2024-12-31 12271649 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-01-01 2024-12-31 12271649 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-01-01 2024-12-31 12271649 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-01-01 2024-12-31 12271649 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-01-01 2024-12-31 12271649 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-01-01 2024-12-31 12271649 core:Non-currentFinancialInstruments core:CostValuation 2024-12-31 12271649 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-12-31 12271649 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-12-31 12271649 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-12-31 12271649 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-12-31 12271649 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-12-31 12271649 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-12-31 12271649 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-12-31 12271649 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-12-31 12271649 core:Non-currentFinancialInstruments core:CostValuation 2023-12-31 12271649 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2023-12-31 12271649 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2023-12-31 12271649 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2023-12-31 12271649 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-12-31 12271649 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2023-12-31 12271649 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2023-12-31 12271649 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-12-31 12271649 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 12271649 bus:Director1 2024-01-01 2024-12-31 12271649 bus:Director2 2024-01-01 2024-12-31

THREE PHASE CONTRACTORS LIMITED

Registered Number
12271649
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

THREE PHASE CONTRACTORS LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors | COOPER, Adam David
| STEVENSON, Joshua Nicholas Charles

Registered Address | 5 Landwick Court Metcalf Drive
| Altham
| Accrington
| BB5 5GY

Registered Number | 12271649 (England and Wales)

THREE PHASE CONTRACTORS LIMITED
Balance Sheet as at
31 December 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 240,504 |  |  |  | 149,398
Investments |  |  |  | 31,000 |  |  |  | -
|  |  |  | 271,504 |  |  |  | 149,398
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 229,107 |  |  |  | 73,274 |  |
Cash at bank and on hand |  | 475,337 |  |  |  | 126,230 |  |
|  | 704,444 |  |  |  | 199,504 |  |
Creditors amounts falling due within one year | 5 | (361,870) |  |  |  | (154,210) |  |
Net current assets (liabilities) |  |  |  | 342,574 |  |  |  | 45,294
Total assets less current liabilities |  |  |  | 614,078 |  |  |  | 194,692
Creditors amounts falling due after one year | 6 |  |  | (129,550) |  |  |  | (122,204)
Provisions for liabilities |  |  |  | (59,507) |  |  |  | (1,238)
Net assets |  |  |  | 425,021 |  |  |  | 71,250
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 424,921 |  |  |  | 71,150
Shareholders' funds |  |  |  | 425,021 |  |  |  | 71,250

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 8 November 2025, and are signed on its behalf by:
STEVENSON, Joshua Nicholas Charles Director Registered Company No. 12271649

THREE PHASE CONTRACTORS LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Vehicles | 25
| Office Equipment | 25

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 6 |  | 4

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 January 24 | 181,289
| Additions | 170,001
| Disposals | (28,368)
| At 31 December 24 | 322,921
| Depreciation and impairment
| At 01 January 24 | 31,890
| Charge for year | 56,867
| On disposals | (6,339)
| At 31 December 24 | 82,417
| Net book value
| At 31 December 24 | 240,504
| At 31 December 23 | 149,398

4. | Debtors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 111,740 |  | 25,833
| Other debtors | 100,510 |  | 46,441
| Prepayments and accrued income | 16,857 |  | 1,000
| Total | 229,107 |  | 73,274

5. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 177,746 |  | 114,097
| Taxation and social security | 160,898 |  | 40,113
| Finance lease and HP contracts | 19,752 |  | -
| Other creditors | 3,474 |  | -
| Total | 361,870 |  | 154,210

6. | Creditors: amounts due after one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 7,772 |  | 10,133
| Other creditors | 121,778 |  | 112,071
| Total | 129,550 |  | 122,204