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Registration number: 06546470

Prepared for the registrar
3CS Holdings Limited
Annual Report and Financial Statements
for the Year Ended 31 August 2025

3CS Holdings Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3 to 11

3CS Holdings Limited

Company Information

Directors | T B Bennett H Mitomi

Company secretary | H Mitomi

Registered office | 60 Moorgate London EC2R 6EJ

Auditors | Hazlewoods LLP Windsor House Bayshill Road Cheltenham GL50 3AT

3CS Holdings Limited

(Registration number: 06546470)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 6 | 4,281 | 5,633
Tangible assets | 7 | 152,942 | 207,000
Investments | 8 | 350,275 | 350,275
Other financial assets | 9 | 112,489 | -
|  | 619,987 | 562,908
Current assets |  |  |
Debtors | 10 | 1,142,478 | 739,830
Cash at bank and in hand |  | 1,412,554 | 2,002,562
|  | 2,555,032 | 2,742,392
Creditors: Amounts falling due within one year | 11 | (152,262) | (242,789)
Net current assets |  | 2,402,770 | 2,499,603
Total assets less current liabilities |  | 3,022,757 | 3,062,511
Provisions | 12 | (26,500) | (19,000)
Net assets |  | 2,996,257 | 3,043,511
Capital and reserves |  |  |
Called up share capital |  | 298,000 | 298,000
Capital redemption reserve |  | 77,000 | 77,000
Retained earnings |  | 2,621,257 | 2,668,511
Shareholders' funds |  | 2,996,257 | 3,043,511

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 23 April 2026 and signed on its behalf by:

T B Bennett
Director

3CS Holdings Limited

Notes to the Financial Statements for the Year Ended 31 August 2025

| 1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
60 Moorgate
London
EC2R 6EJ
England

| 2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except for, where disclosed in these accounting policies, certain items that are shown at fair value.

The presentational currency of the financial statements is Pounds Sterling, being the functional currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are rounded to the nearest Pound.

Group accounts not prepared

The company has taken advantage of the exemption in section 398 of the Companies Act 2006 from the requirement to prepare consolidated financial statements, on the grounds that it is a small group..

Going concern

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Critical accounting judgements and key sources of estimation uncertainty
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Judgements

No significant judgements have been made by management in preparing these financial statements.

3CS Holdings Limited

Notes to the Financial Statements for the Year Ended 31 August 2025

Key sources of estimation uncertainty

Impairment of fixed assets - The directors assess the impairment of property, plant and equipment and intangible assets subject to amortisation or depreciation whenever events or changes in circumstances indicate that the carrying value may not be recoverable. Factors considered important that could trigger an impairment review include the following:
- Significant under performance relative to historical or projected future operating results;
- Significant changes in the manner of the use of the acquired assets or the strategy for the overall business; and
- Significant negative industry or economic trends.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discount and after eliminating sales within the company.
The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the entity.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in the profit and loss account, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation 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 taxable income.

Deferred corporation tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred corporation tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Leasehold improvements | 10% straight line
Computer equipment | 33% straight line
Furniture & fittings | 25% straight line

Intangible assets

Intangible assets are stated in the balance sheet at cost less accumulated amortisation and impairment. They are amortised on a straight line basis over their estimated useful lives.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Software costs | 20% straight line

3CS Holdings Limited

Notes to the Financial Statements for the Year Ended 31 August 2025

Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. All trade debtors are repayable within one year and hence are included at the undiscounted cost of cash expected to be received. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the debtors.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and all are repayable within one year and hence are included at the undiscounted amount of cash expected to be paid.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3CS Holdings Limited

Notes to the Financial Statements for the Year Ended 31 August 2025

Financial instruments

Classification
Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability on the balance sheet. The corresponding dividends relating to the liability component are charged as interest expenses in the profit and loss account.

Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Impairment
Assets, other than those measured at fair value, are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss as described below.
A non financial asset is impaired where there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.
The recoverable amount of goodwill is derived from measurement of the present value of the future cash flows of the cash-generating units ('CGUs') of which the goodwill is a part. Any impairment loss in respect of a CGU is allocated first to the goodwill attached to that CGU, and then to other assets within that CGU on a pro-rata basis.
Where indicators exist for a decrease in impairment loss, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised. Where a reversal of impairment occurs in respect of a CGU, the reversal is applied first to the assets (other than goodwill) of the CGU on a pro-rata basis and then to any goodwill allocated to that CGU.
For financial assets carried at amortised cost, the amount of an impairment is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the financial asset’s original effective interest rate.
For financial assets carried at cost less impairment, the impairment loss is the difference between the asset’s carrying amount and the best estimate of the amount that would be received for the asset if it were to be sold at the reporting date.
Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.

| 3 | Staff numbers

The number of company directors during the year was 2 (2024 - 2).

3CS Holdings Limited

Notes to the Financial Statements for the Year Ended 31 August 2025

| 4 | Auditors' remuneration

| 2025 £ | 2024 £
Audit of the financial statements | 6,565 | 3,930
Other fees to auditors |  |
All other non-audit services | 1,785 | 2,425

| 5 | Taxation

Tax charged/(credited) in the profit and loss account

| 2025 £ | 2024 £
Deferred taxation |  |
Arising from origination and reversal of timing differences | 13,446 | 21,758

Deferred tax

Deferred tax assets and liabilities

2025 | Asset £ | Liability £
Accelerated tax depreciation | - | 22,280
Tax losses carry forwards | 55,846 | -
| 55,846 | 22,280

2024 | Asset £ | Liability £
Accelerated tax depreciation | - | 35,468
Tax losses carry forwards | 82,480 | -
| 82,480 | 35,468

3CS Holdings Limited

Notes to the Financial Statements for the Year Ended 31 August 2025

| 6 | Intangible assets

| Software £
Cost
At 1 September 2024 | 6,760
At 31 August 2025 | 6,760
Amortisation
At 1 September 2024 | 1,127
Amortisation charge | 1,352
At 31 August 2025 | 2,479
Carrying amount
At 31 August 2025 | 4,281
At 31 August 2024 | 5,633

| 7 | Tangible assets

| Leasehold improvements £ | Furniture, fittings and equipment £ | Total £
Cost
At 1 September 2024 | 164,992 | 249,849 | 414,841
Additions | 6,375 | 8,916 | 15,291
Disposals | - | (1,972) | (1,972)
At 31 August 2025 | 171,367 | 256,793 | 428,160
Depreciation
At 1 September 2024 | 40,004 | 167,837 | 207,841
Charge for the year | 17,316 | 52,033 | 69,349
Eliminated on disposal | - | (1,972) | (1,972)
At 31 August 2025 | 57,320 | 217,898 | 275,218
Carrying amount
At 31 August 2025 | 114,047 | 38,895 | 152,942
At 31 August 2024 | 124,988 | 82,012 | 207,000

3CS Holdings Limited

Notes to the Financial Statements for the Year Ended 31 August 2025

| 8 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 350,275 | 350,275

Subsidiaries | £
Cost
At 1 September 2024 and 31 August 2025 | 350,275
Carrying amount
At 31 August 2024 and at 31 August 2025 | 350,275

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
3CS Corporate Solicitors Limited | 60 Moorgate, London, EC2R 6EJ England | Ordinary | 79% | 79%

Subsidiary undertakings
3CS Corporate Solicitors Limited The principal activity of 3CS Corporate Solicitors Limited is provision of legal services.

| 9 | Other financial assets (current and non-current)

| Financial assets at fair value through profit and loss £
Non-current financial assets
Cost or valuation
Additions | 100,000
Fair value adjustments | 12,489
At 31 August 2025 | 112,489
Carrying amount
At 31 August 2025 | 112,489

| 10 | Debtors

3CS Holdings Limited

Notes to the Financial Statements for the Year Ended 31 August 2025

| 2025 £ | 2024 £
Amounts owed by related parties | 1,006,128 | 577,708
Prepayments | 27,714 | 40,040
Other debtors | 108,636 | 122,082
| 1,142,478 | 739,830

| 11 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | - | 19,448
Taxation and social security | 1,189 | 10,007
Accruals | 11,797 | 8,565
Other creditors | 139,276 | 204,769
| 152,262 | 242,789

| 12 | Provisions

| Dilapidations provision £
At 1 September 2024 | 19,000
Increase in existing provisions | 7,500
At 31 August 2025 | 26,500

| 13 | Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

| 2025 £ | 2024 £
Not later than one year | 251,940 | 251,940
Later than one year and not later than five years | 41,990 | 293,930
| 293,930 | 545,870

The amount of non-cancellable operating lease payments recognised as an expense during the year was £186,540 (2024 - £186,540).

3CS Holdings Limited

Notes to the Financial Statements for the Year Ended 31 August 2025

| 14 | Related party transactions

Summary of transactions with subsidiaries

3CS Holdings Limited and 3CS Corporate Solicitors Limited are deemed to be related parties by virtue of 3CS Holdings Limited owning 79% of the issued share capital of 3CS Corporate Solicitors Limited.
At the year end, an amount of £1,006,128 (2024 - £577,708) was due from 3CS Corporate Solicitors Limited. This amount is included in amount owed by related parties within debtors and is unsecured, interest-free and repayable on demand.

| 15 | Ultimate controlling party

The ultimate controlling party is considered to be Terence Bennett, a director of the company, by virtue of his shareholding.

| 16 | Audit report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 23 April 2026 was Jenny Staight, who signed for and on behalf of Hazlewoods LLP.