REGISTERED NUMBER: 04173366 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

3 Way Building Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Poole

R A M Poole

SECRETARY:

R Poole

REGISTERED OFFICE:

Corner House

28 Huddersfield Road

Newhey

Rochdale

Lancashire

OL16 3QF

REGISTERED NUMBER:

04173366 (England and Wales)

ACCOUNTANTS:

Brian Gumbley Accountancy Services Ltd

Corner House

28 Huddersfield Road

Newhey

Rochdale

Lancashire

OL16 3QF

FIXED ASSETS

Tangible assets

4

63,013

62,231

CURRENT ASSETS

Stocks

44,778

22,614

Debtors

5

98,993

309,939

Cash at bank and in hand

6,547

30,539

150,318

363,092

CREDITORS

Amounts falling due within one year

6

69,486

231,028

NET CURRENT ASSETS

80,832

132,064

TOTAL ASSETS LESS CURRENT LIABILITIES

143,845

194,295

CREDITORS

Amounts falling due after more than one year

7

115,633

115,633

NET ASSETS

28,212

78,662

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

28,112

78,562

28,212

78,662

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 29 July 2025 and were signed on its behalf by:

R Poole - Director

R A M Poole - Director

1.	STATUTORY INFORMATION

3 Way Building Services Limited is a private company, limited by shares , registered in England and Wales. 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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on 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 year 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 year 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 year was 7 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 April 2024

25,000

6,404

12,180

Additions

12,000

-

2,685

Disposals

-

-

-

At 31 March 2025

37,000

6,404

14,865

DEPRECIATION

At 1 April 2024

-

1,601

11,606

Charge for year

-

1,201

815

Eliminated on disposal

-

-

-

At 31 March 2025

-

2,802

12,421

NET BOOK VALUE

At 31 March 2025

37,000

3,602

2,444

At 31 March 2024

25,000

4,803

574

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

19,243

41,208

7,320

111,355

Additions

-

-

1,645

16,330

Disposals

-

(9,850

)

-

(9,850

)

At 31 March 2025

19,243

31,358

8,965

117,835

DEPRECIATION

At 1 April 2024

15,103

15,934

4,880

49,124

Charge for year

1,034

5,255

2,988

11,293

Eliminated on disposal

-

(5,595

)

-

(5,595

)

At 31 March 2025

16,137

15,594

7,868

54,822

NET BOOK VALUE

At 31 March 2025

3,106

15,764

1,097

63,013

At 31 March 2024

4,140

25,274

2,440

62,231

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

81,146

304,225

Other debtors

4,875

5,714

VAT

12,972

-

98,993

309,939

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

3,706

-

Trade creditors

44,247

107,053

Amounts owed to participating interests

8,331

6,275

Tax

321

14,227

Social security and other taxes

8,074

11,021

VAT

-

57,151

Other creditors

2,868

3,324

Directors' current accounts

689

727

Accrued expenses

1,250

31,250

69,486

231,028

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

115,633

115,633