IRIS Accounts Production v26.1.0.640 13821639 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13821639 2024-12-31 13821639 2025-12-31 13821639 2025-01-01 2025-12-31 13821639 2023-12-31 13821639 2024-01-01 2024-12-31 13821639 2024-12-31 13821639 ns15:EnglandWales 2025-01-01 2025-12-31 13821639 ns14:PoundSterling 2025-01-01 2025-12-31 13821639 ns10:Director1 2025-01-01 2025-12-31 13821639 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13821639 ns10:SmallEntities 2025-01-01 2025-12-31 13821639 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13821639 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 13821639 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13821639 ns10:FullAccounts 2025-01-01 2025-12-31 13821639 ns5:CurrentFinancialInstruments 2025-12-31 13821639 ns5:CurrentFinancialInstruments 2024-12-31 13821639 ns5:ShareCapital 2025-12-31 13821639 ns5:ShareCapital 2024-12-31 13821639 ns5:SharePremium 2025-12-31 13821639 ns5:SharePremium 2024-12-31 13821639 ns5:CapitalRedemptionReserve 2025-12-31 13821639 ns5:CapitalRedemptionReserve 2024-12-31 13821639 ns10:RegisteredOffice 2025-01-01 2025-12-31 13821639 ns5:PlantMachinery 2025-01-01 2025-12-31 13821639 ns5:PlantMachinery 2024-12-31 13821639 ns5:PlantMachinery 2025-12-31 13821639 ns5:PlantMachinery 2024-12-31 13821639 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 13821639 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 13821639 ns10:Director4 2025-01-01 2025-12-31 13821639 ns10:Director4 4 2024-12-31 13821639 ns10:Director4 4 2023-12-31 13821639 ns10:Director4 4 2025-01-01 2025-12-31 13821639 ns10:Director4 4 2024-01-01 2024-12-31 13821639 ns10:Director4 4 2025-12-31 13821639 ns10:Director4 4 2024-12-31

REGISTERED NUMBER: 13821639 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31ST DECEMBER 2025

FOR

316 PROCESS FABRICATIONS LTD

316 PROCESS FABRICATIONS LTD (REGISTERED NUMBER: 13821639) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

316 PROCESS FABRICATIONS LTD (REGISTERED NUMBER: 13821639) |

BALANCE SHEET

31ST DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 92,565 |  | 115,353 |  |

CURRENT ASSETS

Stocks | 351,999 |  | 180,211 |  |

Debtors | 5 | 687,377 |  | 595,531 |  |

Cash at bank and in hand | 115,128 |  | 157,714 |  |

1,154,504 |  | 933,456 |  |

CREDITORS

Amounts falling due within one year | 6 | 655,373 |  | 674,852 |  |

NET CURRENT ASSETS | 499,131 |  | 258,604 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 591,696 |  | 373,957 |  |

PROVISIONS FOR LIABILITIES | 23,141 |  | 21,917 |  |

NET ASSETS | 568,555 |  | 352,040 |  |

CAPITAL AND RESERVES

Called up share capital | 10,004 |  | 9,442 |  |

Share premium | 34,099 |  | - |  |

Capital redemption reserve | - |  | 560 |  |

Retained earnings | 524,452 |  | 342,038 |  |

SHAREHOLDERS' FUNDS | 568,555 |  | 352,040 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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 1st June 2026 and were signed on its behalf by:

Mr G Vity - Director

316 PROCESS FABRICATIONS LTD (REGISTERED NUMBER: 13821639) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

1. | STATUTORY INFORMATION

| 316 Process Fabrications Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 13821639

| Registered office: | Unit A&B

| Roundhouse Close

| Peterborough

| Cambridgeshire

| PE1 5TA

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.

| Plant and machinery etc | - | 25% on reducing balance and 20% on reducing balance

| Stocks

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

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 27 (2024 - 26 ) .

316 PROCESS FABRICATIONS LTD (REGISTERED NUMBER: 13821639) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1st January 2025 | 227,426 |  |

| Additions | 5,418 |  |

| At 31st December 2025 | 232,844 |  |

| DEPRECIATION

| At 1st January 2025 | 112,073 |  |

| Charge for year | 28,206 |  |

| At 31st December 2025 | 140,279 |  |

| NET BOOK VALUE

| At 31st December 2025 | 92,565 |  |

| At 31st December 2024 | 115,353 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 605,761 |  | 566,261 |  |

| Other debtors | 81,616 |  | 29,270 |  |

687,377 |  | 595,531 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 230,789 |  | 159,210 |  |

| Taxation and social security | 73,150 |  | 159,302 |  |

| Other creditors | 351,434 |  | 356,340 |  |

655,373 |  | 674,852 |  |

7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31st December 2025 and 31st December 2024:

2025 | 2024 |

£ | £ |

| Mr A Megicks

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 33,503 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 33,503 |  | - |  |

| The loan is issued to the director free of interest and is repayable in line with the terms of the loan agreement.