Company registration number 09276141 (England and Wales)
3XM INVESTMENTS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
3XM INVESTMENTS LTD
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 7
3XM INVESTMENTS LTD
BALANCE SHEET
AS AT 30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
79,971
103,145
Investment property
4
2,259,000
2,374,000
2,338,971
2,477,145
Current assets
Debtors
5
269,068
614,139
Investments
6
1,909,797
1,044,352
Cash at bank and in hand
116,902
94,333
2,295,767
1,752,824
Creditors: amounts falling due within one year
7
(3,042,005)
(2,502,267)
Net current liabilities
(746,238)
(749,443)
Total assets less current liabilities
1,592,733
1,727,702
Creditors: amounts falling due after more than one year
8
(1,172,062)
(1,241,614)
Provisions for liabilities
(68,146)
(67,033)
Net assets
352,525
419,055
Capital and reserves
Called up share capital
100
100
Revaluation reserve
77,799
192,799
Profit and loss reserves
274,626
226,156
Total equity
352,525
419,055
3XM INVESTMENTS LTD
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2025
30 September 2025
- 2 -

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 14 May 2026
L J Waters
Director
Company registration number 09276141 (England and Wales)
3XM INVESTMENTS LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
Share capital
Revaluation reserve
Profit and loss reserves
Total
£
£
£
£
Balance at 1 October 2023
100
(6,201)
202,153
196,052
Year ended 30 September 2024:
Profit and total comprehensive income for the year
-
-
223,003
223,003
Other movements
-
199,000
(199,000)
-
Balance at 30 September 2024
100
192,799
226,156
419,055
Year ended 30 September 2025:
Loss and total comprehensive income for the year
-
-
(66,530)
(66,530)
Other movements
-
(115,000)
115,000
-
Balance at 30 September 2025
100
77,799
274,626
352,525
3XM INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
1
Accounting policies
Company information

3XM Investments Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 55 Station Road, Beaconsfield, Buckinghamshire, HP9 1QJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% on cost
Fixtures, fittings and equipment
20% on cost
Computers
20% on cost
Motor vehicles
20% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

3XM INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, and other loans that are classified as a debt, are initially recognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised.

3XM INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2024
132,130
Additions
2,395
Disposals
(3,323)
At 30 September 2025
131,202
Depreciation and impairment
At 1 October 2024
28,985
Depreciation charged in the year
25,176
Eliminated in respect of disposals
(2,930)
At 30 September 2025
51,231
Carrying amount
At 30 September 2025
79,971
At 30 September 2024
103,145
4
Investment property
2025
£
Fair value
At 1 October 2024
2,374,000
Revaluations
(115,000)
At 30 September 2025
2,259,000

The i nvestment propert ies w ere valued on an open market basis on 30 September 20 25 by the director.

3XM INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 7 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
269,068
614,139

Included in other debtors is a secured loans to an investment company totalling £245,412 for property developments. Once the properties have been developed and sold the loan will be settled with any profits being distributed as interest.

6
Current asset investments
2025
2024
£
£
Other investments
1,909,797
1,044,352
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
27,556
25,979
Trade creditors
-
0
8,912
Corporation tax
18,504
25,851
Other creditors
2,995,945
2,441,525
3,042,005
2,502,267
8
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
1,108,124
1,168,856
Obligations under finance leases
63,938
72,758
1,172,062
1,241,614
Creditors which fall due after five years are payable as follows:
Payable by instalments
989,414
1,056,938

The bank loans are secured by charges over the properties to which they pertain.

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