REGISTERED NUMBER: SC511135 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

THREE AND NINE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J J Brown

REGISTERED OFFICE:

St Annes

198 North Deeside Road

Milltimber

AB13 0HJ

REGISTERED NUMBER:

SC511135 (Scotland)

ACCOUNTANTS:

Enrich Tax Consultancy Ltd

4 Kingshill Park

Venture Drive

Arnhall Business Park

Westhill

Aberdeenshire

AB32 6FL

FIXED ASSETS

Tangible assets

4

34,578

31,738

CURRENT ASSETS

Debtors

5

35,481

35,806

Cash at bank

11,031

20,949

46,512

56,755

CREDITORS

Amounts falling due within one year

6

13,745

23,178

NET CURRENT ASSETS

32,767

33,577

TOTAL ASSETS LESS CURRENT LIABILITIES

67,345

65,315

PROVISIONS FOR LIABILITIES

3,820

-

NET ASSETS

63,525

65,315

CAPITAL AND RESERVES

Called up share capital

7

19

19

Retained earnings

8

63,506

65,296

SHAREHOLDERS' FUNDS

63,525

65,315

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 director acknowledges his 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 director and authorised for issue on 23 December 2025 and were signed by:

J J Brown - Director

1.	STATUTORY INFORMATION

Three And Nine Ltd is a private company, limited by shares , registered in Scotland. 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 (£).

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.

Improvements to property

-

20% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

The assets' residual values and useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

-

1,174

539

Additions

13,542

-

-

At 31 March 2025

13,542

1,174

539

DEPRECIATION

At 1 April 2024

-

465

87

Charge for year

2,330

235

135

At 31 March 2025

2,330

700

222

NET BOOK VALUE

At 31 March 2025

11,212

474

317

At 31 March 2024

-

709

452

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

32,000

4,933

38,646

Additions

-

-

13,542

At 31 March 2025

32,000

4,933

52,188

DEPRECIATION

At 1 April 2024

3,733

2,623

6,908

Charge for year

6,400

1,602

10,702

At 31 March 2025

10,133

4,225

17,610

NET BOOK VALUE

At 31 March 2025

21,867

708

34,578

At 31 March 2024

28,267

2,310

31,738

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

6,745

-

Other debtors

28,736

35,806

35,481

35,806

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

5,146

12,370

Taxation and social security

8,179

10,388

Other creditors

420

420

13,745

23,178

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

19

Ordinary

£1

19

19

8.

RESERVES

Retained

earnings

£

At 1 April 2024

65,296

Profit for the year

20,284

Dividends

(22,074

)

At 31 March 2025

63,506

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

As at 31 March 2025 there was an outstanding loan balance payable to the company by the director Mr J J Brown of £9,926 (31 March 2024: £9,926).

The loan is interest free with no fixed repayment terms.