REGISTERED NUMBER: 08946421 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

BUSINESS INSIGHT 3 LTD

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mr E A Kohut

Mr C M Eccles

Mr G Higson

SECRETARIES:

Ms J York

Mrs C J Higson

REGISTERED OFFICE:

Preston Technology Centre

Marsh Lane

Preston

Lancashire

PR1 8UQ

REGISTERED NUMBER:

08946421 (England and Wales)

ACCOUNTANTS:

Allens Accountants Limited

Chartered Accountants

123 Wellington Road South

Stockport

Cheshire

SK1 3TH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

176,248

262,695

176,248

262,695

CURRENT ASSETS

Stocks

110,992

59,510

Debtors

6

612,697

487,552

Cash at bank and in hand

179,641

216,665

903,330

763,727

CREDITORS

Amounts falling due within one year

7

579,522

469,733

NET CURRENT ASSETS

323,808

293,994

TOTAL ASSETS LESS CURRENT LIABILITIES

500,056

556,689

CREDITORS

Amounts falling due after more than one year

8

(6,903

)

(34,517

)

PROVISIONS FOR LIABILITIES

9

(44,038

)

(65,674

)

NET ASSETS

449,115

456,498

CAPITAL AND RESERVES

Called up share capital

10

200

200

Retained earnings

448,915

456,298

SHAREHOLDERS' FUNDS

449,115

456,498

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 17 November 2025 and were signed on its behalf by:

Mr G Higson - Director

Mr E A Kohut - Director

1.	STATUTORY INFORMATION

Business Insight 3 Ltd is a private company, limited by shares , registered in England and Wales. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc

-

25% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

200,000

AMORTISATION

At 1 September 2024

and 31 August 2025

200,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 September 2024

534

378,850

379,384

Additions

-

41,338

41,338

Disposals

-

(630

)

(630

)

At 31 August 2025

534

419,558

420,092

DEPRECIATION

At 1 September 2024

-

116,689

116,689

Charge for year

-

127,785

127,785

Eliminated on disposal

-

(630

)

(630

)

At 31 August 2025

-

243,844

243,844

NET BOOK VALUE

At 31 August 2025

534

175,714

176,248

At 31 August 2024

534

262,161

262,695

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Trade debtors

594,574

471,081

Other debtors

18,123

16,471

612,697

487,552

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Bank loans and overdrafts

27,613

27,613

Trade creditors

337,703

241,467

Taxation and social security

184,507

60,593

Other creditors

29,699

140,060

579,522

469,733

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/8/25

31/8/24

£

£

Bank loans

6,903

34,517

9.	PROVISIONS FOR LIABILITIES

31/8/25

31/8/24

£

£

Deferred tax

44,038

65,674

Deferred

tax

£

Balance at 1 September 2024

65,674

Credit to Statement of Income and Retained Earnings during year

(21,636

)

Balance at 31 August 2025

44,038

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/8/25

31/8/24

value:

£

£

75

Ordinary 'A' shares

£1

75

75

25

Ordinary 'B' shares

£1

25

25

100

Ordinary 'C - I' shares

£1

100

100

200

200