Kew3 Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 07197199 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Kew3 Ltd

Page

Company Information

1

Statement of Financial Position

2

Statement of Changes in Equity

4

Notes to the Financial Statements

5

DIRECTOR:

Mr S M Paterson

REGISTERED OFFICE:

The Old Stables

Sutton Manor Farm

Bishop's Sutton

Alresford

Hampshire

SO24 0AA

REGISTERED NUMBER:

07197199 (England and Wales)

ACCOUNTANTS:

Butler & Co Alresford Limited

Chartered Accountants

The Old Stables

Sutton Manor Farm

Bishops Sutton

Alresford

Hampshire

SO24 0AA

FIXED ASSETS

Tangible assets

4

39,670

52,942

CURRENT ASSETS

Debtors

5

676

-

Cash at bank

36,742

34,031

37,418

34,031

CREDITORS

Amounts falling due within one year

6

48,592

39,159

NET CURRENT LIABILITIES

(11,174

)

(5,128

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

28,496

47,814

CREDITORS

Amounts falling due after more than one
year

7

(26,911

)

(36,409

)

PROVISIONS FOR LIABILITIES

8

-

(203

)

NET ASSETS

1,585

11,202

CAPITAL AND RESERVES

Called up share capital

9

1

Retained earnings

1,584

11,201

SHAREHOLDERS' FUNDS

1,585

11,202

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 May 2026 and were signed by:

Mr S M Paterson - Director

Called up

share

Retained

Total

capital

earnings

equity

£

Balance at 1 April 2024

1

(7,867

)

(7,866

)

Changes in equity

Profit for the year

-

59,068

Total comprehensive income

-

59,068

Dividends

-

(40,000

)

(40,000

)

Balance at 31 March 2025

1

11,201

11,202

Changes in equity

Profit for the year

-

82,505

Total comprehensive income

-

82,505

Dividends

-

(92,122

)

(92,122

)

Balance at 31 March 2026

1

1,584

1,585

1.	STATUTORY INFORMATION

Kew3 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

20% on cost

Computer equipment

-

33.3% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 April 2025

63,382

7,200

70,582

Additions

-

783

At 31 March 2026

63,382

7,983

71,365

DEPRECIATION

At 1 April 2025

12,676

4,964

17,640

Charge for year

12,676

1,379

14,055

At 31 March 2026

25,352

6,343

31,695

NET BOOK VALUE

At 31 March 2026

38,030

1,640

39,670

At 31 March 2025

50,706

2,236

52,942

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Deferred tax asset

676

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Hire purchase contracts

9,498

Corporation tax

25,739

15,919

VAT

7,192

8,149

Directors' current accounts

5,113

4,593

Accrued expenses

1,050

1,000

48,592

39,159

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Hire purchase contracts

26,911

36,409

8.	PROVISIONS FOR LIABILITIES

2025

£

Deferred tax

203

Deferred

tax

£

Balance at 1 April 2025

203

Accelerated capital allowances

(879

)

Balance at 31 March 2026

(676

)

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

1

Ordinary

£1

1

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £92,122 (2025 - £40,000) were paid to the director .

2026

2025

£

Amount due to related party at balance sheet date

Mr S M Paterson - director

5,113

4,593

11.	ULTIMATE CONTROLLING PARTY

During the period under review the company was under the control of Mr S M Paterson, the sole director and shareholder.