REGISTERED NUMBER: 13663849 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

THREE DUVETS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Beijen

P Beijen

REGISTERED OFFICE:

1 Beaumont Way

Langage South

Plymouth

Devon

PL7 5FN

REGISTERED NUMBER:

13663849 (England and Wales)

ACCOUNTANTS:

Gravita Western Limited

Keble House

Southernhay Gardens

Exeter

Devon

EX1 1NT

FIXED ASSETS

Intangible assets

4

2,978

4,466

CURRENT ASSETS

Debtors

5

788

879

Cash at bank

725

3,171

1,513

4,050

CREDITORS

Amounts falling due within one year

6

(89,977

)

(88,453

)

NET CURRENT LIABILITIES

(88,464

)

(84,403

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(85,486

)

(79,937

)

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

(85,686

)

(80,137

)

(85,486

)

(79,937

)

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

D Beijen - Director

1.	COMPANY INFORMATION

Three Duvets 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.

The presentation currency of the financial statements is the Pound Sterling (£).

The company's principal activities and nature of its operations are disclosed in the Directors' Report.

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.

The principal accounting policies adopted are set out below.

Going concern

The company ceased trading on 31 March 2025. In order to meet the company’s liabilities as they fall due, for the foreseeable future the group’s directors have indicated that funds will be made available from other companies within the group. As such, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with fellow wholly owned subsidiaries within the group nor the parent of the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and an accumulated impairment losses.

Website development costs are being amortised evenly over their estimated useful life of four years.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of it's liabilities.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

and 31 March 2025

5,954

AMORTISATION

At 1 April 2024

1,488

Charge for year

1,488

At 31 March 2025

2,976

NET BOOK VALUE

At 31 March 2025

2,978

At 31 March 2024

4,466

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

200

200

Other debtors

588

679

788

879

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

1,980

Amounts owed to group undertakings

88,321

34,898

Other creditors

1,656

51,575

89,977

88,453

7.	POST BALANCE SHEET EVENTS

The company ceased trading on 31 March 2025. On 1 April the company’s trade was transferred to

another subsidiary company.

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Devon Duvets Holdings Limited.