Registration number: SC230708

3H Investments Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

3H Investments Limited

(Registration number: SC230708)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	-	530
Investment property	5	928,799	928,799
		928,799	929,329
Current assets
Stocks	6	348,927	332,069
Debtors	7	2,284,592	2,280,033
Cash at bank and in hand		186,609	140,101
		2,820,128	2,752,203
Creditors: Amounts falling due within one year	8	(51,120)	(59,045)
Net current assets		2,769,008	2,693,158
Total assets less current liabilities		3,697,807	3,622,487
Creditors: Amounts falling due after more than one year	8	-	(22,560)
Provisions for liabilities		-	(101)
Net assets		3,697,807	3,599,826
Capital and reserves
Called up share capital		100	100
Other reserves		162,361	162,361
Retained earnings		3,535,346	3,437,365
Shareholders' funds		3,697,807	3,599,826

3H Investments Limited

(Registration number: SC230708)
Balance Sheet as at 30 April 2025

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 1 December 2025 and signed on its behalf by:
 

......................................... I H Strudwick Director

3H Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Small Firms Services Limited
Summit House
4-5 Mitchell Street
Edinburgh
EH6 7BD

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

3H Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Asset class	Depreciation method and rate
Other tangible assets	20% Straight Line

Investment property

Investment Property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

3H Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
At 1 May 2024	24,910	24,910
At 30 April 2025	24,910	24,910
Depreciation
At 1 May 2024	24,380	24,380
Charge for the year	530	530
At 30 April 2025	24,910	24,910
Carrying amount
At 30 April 2025	-	-
At 30 April 2024	530	530

5	Investment properties

	2025 £
At 1 May	928,799
At 30 April	928,799

There has been no valuation of investment property by an independent valuer.

6

Stocks

	2025 £	2024 £
Other inventories	348,927	332,069

7

Debtors

Page 5

3H Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Current	Note	2025 £	2024 £
Trade debtors		1,135	-
Amounts owed by related parties	10	21,176	21,176
Other debtors		2,262,281	2,258,857
		2,284,592	2,280,033

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	-	13,951
Taxation and social security		40,028	34,717
Other creditors		11,092	10,377
		51,120	59,045