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COMPANY REGISTRATION NUMBER: NI603504

3 PT Ltd

Filleted Unaudited Financial Statements

30 June 2025

3 PT Ltd

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 6 |  | 8,013 | 23,688

Current assets

Debtors | 7 | 5,122 |  | 5,862
Cash at bank and in hand | 979 |  | 3,238
| ------- |  | -------
| 6,101 |  | 9,100

Creditors: amounts falling due within one year | 8 | 20,137 |  | 8,264
| -------- |  | -------
Net current (liabilities)/assets |  | ( 14,036) | 836
|  | -------- | --------
Total assets less current liabilities |  | ( 6,023) | 24,524

Creditors: amounts falling due after more than one year | 9 |  | 544 | 2,309

Provisions

Taxation including deferred tax | 10 |  | 207 | 207
|  | ------- | --------
Net (liabilities)/assets |  | ( 6,774) | 22,008
|  | ------- | --------

Capital and reserves

Called up share capital | 12 |  | 3 | 3
Profit and loss account | 13 |  | ( 6,777) | 22,005
|  | ------- | --------
Shareholders (deficit)/funds |  | ( 6,774) | 22,008
|  | ------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

3 PT Ltd

Statement of Financial Position (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 12 March 2026 , and are signed on behalf of the board by:

Mr A D Gausden |
Director |

Company registration number: NI603504

3 PT Ltd

Notes to the Financial Statements

Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is 223 Whitewell Road, Newtownabbey, BT36 7NW, Northern Ireland.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and Fittings | - | 20% straight line
| Motor Vehicles | - | 15% straight line
| Equipment | - | 33% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Dividends

| 2025 | 2024
| £ | £
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year ) | – | 15,000
| ---- | --------

6. Tangible assets

| Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 July 2024 | 49,827 | 3,499 | 42,364 | 95,690
Additions | – | – | 2,062 | 2,062
| -------- | ------- | -------- | --------
At 30 June 2025 | 49,827 | 3,499 | 44,426 | 97,752
| -------- | ------- | -------- | --------
Depreciation |  |  |  |
At 1 July 2024 | 47,221 | 1,225 | 23,556 | 72,002
Charge for the year | 2,606 | 2,274 | 12,857 | 17,737
| -------- | ------- | -------- | --------
At 30 June 2025 | 49,827 | 3,499 | 36,413 | 89,739
| -------- | ------- | -------- | --------
Carrying amount |  |  |  |
At 30 June 2025 | – | – | 8,013 | 8,013
| -------- | ------- | -------- | --------
At 30 June 2024 | 2,606 | 2,274 | 18,808 | 23,688
| -------- | ------- | -------- | --------

7. Debtors

| 2025 | 2024
| £ | £
Other debtors | 5,122 | 5,862
| ------- | -------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 1,948 | 2,130
Trade creditors | – | 1,502
Social security and other taxes | 6,739 | 3,049
Other creditors | 11,450 | 1,583
| -------- | -------
| 20,137 | 8,264
| -------- | -------

9. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 544 | 2,309
| ---- | -------

10. Provisions

| Deferred tax (note 11)
| £
At 1 July 2024 and 30 June 2025 | 207
| ----

11. Deferred tax
The deferred tax included in the statement of financial position is as follows:

| 2025 | 2024
| £ | £
Included in provisions (note 10) | 207 | 207
| ---- | ----

The deferred tax account consists of the tax effect of timing differences in respect of:

| 2025 | 2024
| £ | £
Accelerated capital allowances | 207 | 207
| ---- | ----

12. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 3 | 3 | 3 | 3
| ---- | ---- | ---- | ----

13. Reserves
Profit and loss account - This reserve records retained earnings and accumulated losses.
14. Director's advances, credits and guarantees
15. Related party transactions
The company was under the control of Mr Gausden throughout the current and previous year. Mr Gausden is the managing director and sole shareholder. No transactions with related parties were undertaken such as are required to be disclosed under FRS 102.