ACCOUNTS - Final Accounts preparation

Registered number: 10118761

THREEWAY CONSTRUCTION LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2025

THREEWAY CONSTRUCTION LTD

CONTENTS

	Page
Accountants' Report	1
Balance Sheet	2 - 3
Notes to the Financial Statements	4 - 5

THREEWAY CONSTRUCTION LTD

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THREEWAY CONSTRUCTION LTD
FOR THE YEAR ENDED 30 APRIL 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Threeway Construction Ltd for the year ended 30 April 2025 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of Threeway Construction Ltd, as a body, in accordance with the terms of our engagement letter dated 3 November 2021. Our work has been undertaken solely to prepare for your approval the financial statements of Threeway Construction Ltd and state those matters that we have agreed to state to the Board of Directors of Threeway Construction Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Threeway Construction Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Threeway Construction Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Threeway Construction Ltd. You consider that Threeway Construction Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Threeway Construction Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

MA Partners LLP

Chartered Accountants

7 The Close

Norwich

Norfolk

NR1 4DJ

16 December 2025

Page 1

THREEWAY CONSTRUCTION LTD

REGISTERED NUMBER: 10118761

BALANCE SHEET

AS AT 30 APRIL 2025

		2025		2024
		£		£


Current assets
Stocks		173,020		150,827
Debtors: amounts falling due within one year	4	259		277
Cash at bank and in hand		4,813		67,813
		178,092		218,917
Creditors: amounts falling due within one year	5	(185,265)		(221,468)
Net current liabilities			(7,173)		(2,551)
Total assets less current liabilities			(7,173)		(2,551)

Net liabilities			(7,173)		(2,551)

Capital and reserves
Called up share capital	6	100	100
Profit and loss account		(7,273)	(2,651)
		(7,173)	(2,551)

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THREEWAY CONSTRUCTION LTD

REGISTERED NUMBER: 10118761

BALANCE SHEET (CONTINUED)

AS AT 30 APRIL 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................ Mr S Reeve	................................................ Mr N Viney
Director	Director

Date: 16 December 2025	Date:16 December 2025

The notes on pages 4 to 5 form part of these financial statements.

Page 3

THREEWAY CONSTRUCTION LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1.	General information

The company is a private company incorporated in the United Kingdom and limited by shares. It is registered in England and Wales. The address of its registered office and principal place of business is 15 Cross Street, Harpley, King's Lynn, Norfolk, PE31 6TJ.

The company's principal activity is the development of building projects.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first outbasis.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.5

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of
financial asset and liabilities like trade and other debtors and creditors, loans from banks and other
third parties, loans to related parties and investments in ordinary shares.

Debt instruments that are payable or receivable within one year, typically trade debtors and
creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other
consideration expected to be paid or received.

Page 4

THREEWAY CONSTRUCTION LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

3.	Employees
	The average monthly number of employees, including directors, during the year was 3 (2024 - 3).

Debtors

					2025	2024
					£	£


Prepayments and accrued income	259	277
	259	277

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other taxation and social security	1,093	229
Other creditors	182,594	219,799
Accruals and deferred income	1,578	1,440
	185,265	221,468

6.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 Ordinary shares of £1.00 each	100	100

7.	Related party transactions

As at 30 April 2025, the directors were owed £182,595 (2024: £219,799) from the company. This loan is included in other creditors note 5 to the financial statements. The loan is interest free and repayable on demand.

Page 5