Touchstone 3 Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 08732248

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		820,000		820,000

			820,000		820,000
CURRENT ASSETS
Debtors	5	2,027,767		2,074,488
Cash at bank and in hand		884		22,810

		2,028,651		2,097,298
Creditors: Amounts Falling Due Within One Year	6	(2,164,771 )		(1,700,636 )

NET CURRENT ASSETS (LIABILITIES)			(136,120 )		396,662

TOTAL ASSETS LESS CURRENT LIABILITIES			683,880		1,216,662

Creditors: Amounts Falling Due After More Than One Year	7		(815,089 )		(1,255,332 )

NET LIABILITIES			(131,209 )		(38,670 )

CAPITAL AND RESERVES
Called up share capital	8		180		180
Profit and Loss Account			(131,389 )		(38,850 )

SHAREHOLDERS' FUNDS			(131,209)		(38,670)

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Touchstone 3 Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Robert Simpson

Director

08/09/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Touchstone 3 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08732248 . The registered office is Ts2 Pinewood Business Park, Coleshill Road, Solihull, West Midlands, B37 7HG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold

No Depreciation

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Land & Property
	Freehold
	£
Cost
As at 1 April 2024	820,000

As at 31 March 2025	820,000

Net Book Value
As at 31 March 2025	820,000

As at 1 April 2024	820,000

Included within the net book value of land and buildings above is £820,000 (2024 £820,000) in respect of freehold land and buildings.

5. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by related parties	2,027,767	2,074,488

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Touchstone 3 Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	5,844	6,325
Other loans	2,146,444	1,681,490
Other creditors	12,483	12,821

	2,164,771	1,700,636

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other loans	815,089	1,255,332

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	180	180

9. Related Party Transactions

Amounts owed to the company includes amounts due from TS2 (Freehold) Limited of £1,440,705 (2024 £1,517,705) and Candlelight Property Limited of £587,062 (2024 £556,783). Both of these companies are associated by virtue of common ownership and control.

No interest is being charged on these balances.

Other creditors includes £1,302,571 (2024 £837,617) of loans payable to the Directors and family members of the Directors. In the year to 31 March 2025 interest amounting to £36,166 (2024 £37,855) was charged to the profit and loss account in respect of these loans.

A Small Self Administrated Pension Scheme of which the Directors are members, has made loans to the company with outstanding balances of £1,658,962 (2024 £2,099,205), which have been secured against assets owned by Touchstone 3 Ltd and assets owned by the Directors. Interest is being charged on these loans at a rate of 6.00%.

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