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Company Registration No. 14025307 (England and Wales)
Three Shires Joinery Ltd Unaudited accounts for the year ended 31 March 2025
Three Shires Joinery Ltd Unaudited accounts Contents
Page
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Three Shires Joinery Ltd Company Information for the year ended 31 March 2025
Director
Derek Heath
Company Number
14025307 (England and Wales)
Registered Office
2 Statham Court Statham Street Macclesfield SK11 6XN England
Accountants
Batesons Management Services Ltd 2 Statham Court Statham Street Macclesfield Cheshire SK11 6XN
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Three Shires Joinery Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
33,355 
2,059 
Current assets
Inventories
3,139 
2,615 
Debtors
27,406 
22,605 
Cash at bank and in hand
12,478 
19,256 
43,023 
44,476 
Creditors: amounts falling due within one year
(9,215)
(10,614)
Net current assets
33,808 
33,862 
Total assets less current liabilities
67,163 
35,921 
Creditors: amounts falling due after more than one year
(8,208)
- 
Provisions for liabilities
Deferred tax
(6,337)
(391)
Net assets
52,618 
35,530 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
52,418 
35,330 
Shareholders' funds
52,618 
35,530 
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 December 2025 and were signed on its behalf by
Derek Heath Director Company Registration No. 14025307
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Three Shires Joinery Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Three Shires Joinery Ltd is a private company, limited by shares, registered in England and Wales, registration number 14025307. The registered office is 2 Statham Court, Statham Street, Macclesfield, SK11 6XN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Straightline Basis
Motor vehicles
25% Straightline Basis
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Three Shires Joinery Ltd Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
2,343 
- 
2,343 
Additions
416 
33,275 
33,691 
At 31 March 2025
2,759 
33,275 
36,034 
Depreciation
At 1 April 2024
284 
- 
284 
Charge for the year
315 
2,080 
2,395 
At 31 March 2025
599 
2,080 
2,679 
Net book value
At 31 March 2025
2,160 
31,195 
33,355 
At 31 March 2024
2,059 
- 
2,059 
2025 
2024 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Motor vehicles
31,195 
- 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
27,406 
22,605 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
1,556 
- 
Taxes and social security
4,285 
9,270 
Loans from directors
2,529 
524 
Accruals
845 
820 
9,215 
10,614 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
8,208 
- 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
200 Ordinary shares of £1 each
200 
200 
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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