REGISTERED NUMBER: SC521844 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

3r (Ab) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A Smith

REGISTERED OFFICE:

28 High Street

Cuminestown

Turriff

AB53 5YD

REGISTERED NUMBER:

SC521844 (Scotland)

ACCOUNTANTS:

BW Accountancy Services Limited

25a Market Place

Inverurie

AB51 3PU

FIXED ASSETS

Tangible assets

4

982

1,874

CURRENT ASSETS

Cash at bank

-

3

CREDITORS

Amounts falling due within one year

5

18,292

17,181

NET CURRENT LIABILITIES

(18,292

)

(17,178

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(17,310

)

(15,304

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(17,311

)

(15,305

)

(17,310

)

(15,304

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 December 2025 and were signed by:

A Smith - Director

1.	STATUTORY INFORMATION

3r (Ab) 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.

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.

At 31 December 2024 the company's liabilities exceeded its total assets. The financial statements have been prepared on the going concern basis which assumes the company will continue to in operational existence for the foreseeable future. The validity of this assumption is based upon the continued support of the director and shareholder.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2024

6,468

307

1,500

2,027

10,302

Disposals

(958

)

(307

)

(1,500

)

-

(2,765

)

At 31 December 2024

5,510

-

-

2,027

7,537

DEPRECIATION

At 1 January 2024

5,547

256

1,108

1,517

8,428

Charge for year

200

-

-

128

328

Eliminated on disposal

(837

)

(256

)

(1,108

)

-

(2,201

)

At 31 December 2024

4,910

-

-

1,645

6,555

NET BOOK VALUE

At 31 December 2024

600

-

-

382

982

At 31 December 2023

921

51

392

510

1,874

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Other creditors

18,292

17,181

6.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A Smith.