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Registered number: SC802272 3AM ASSOCIATES LIMITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
3AM ASSOCIATES LIMITED COMPANY INFORMATION
DIRECTORS | Andrew Connelly (appointed 8 March 2024)
| Amber Mitchell (appointed 8 March 2024)
REGISTERED NUMBER | SC802272
REGISTERED OFFICE | Westby
| 64 West High Street
| Forfar
| DD8 1BJ
ACCOUNTANTS | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
3AM ASSOCIATES LIMITED REGISTERED NUMBER: SC802272 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025
Note |  | £
CURRENT ASSETS |  |  |
Debtors: amounts falling due within one year |  | 32,792 |
Cash at bank and in hand |  | 28,775 |
|  | 61,567 |
Creditors: amounts falling due within one year |  | (36,138) |
NET CURRENT ASSETS |  |  | 25,429
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 25,429
NET ASSETS |  |  | 25,429
CAPITAL AND RESERVES |  |  |
Called up share capital |  |  | 100
Profit and loss account |  |  | 25,329
|  |  | 25,429
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 period 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 on 5 March 2026.
Andrew Connelly | Amber Mitchell
Director | Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
3AM ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | GENERAL INFORMATION
3AM Associates Limited is a private company, limited by shares, incorporated in Scotland with registration number SC802272. The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 | TURNOVER
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | PENSIONS
DEFINED CONTRIBUTION PENSION PLAN The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds. Page 2
3AM ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.4 | TAXATION
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.5 | FINANCIAL INSTRUMENTS
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.6 | DIVIDENDS
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | EMPLOYEES
The average monthly number of employees, including directors, during the period was 2.
4. | DEBTORS
|  |  |  |  | 2025
|  |  |  |  | £
| Trade debtors | 28,351
| Other debtors | 4,441
|  | 32,792
Page 3
3AM ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 18,548
| Other creditors | 17,590
|  | 36,138
6. | SHARE CAPITAL
|  |  |  |  | 2025
|  |  |  |  | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |
|  | 100 Ordinary shares shares of £1.00 each | 100
One hundred Ordinary shares of £1.00 each were issued and paid during the year.
Page 4