DAM 3 Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09268321

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		29,001		50,226

			29,001		50,226
CURRENT ASSETS
Debtors	5	105,022		386,189
Cash at bank and in hand		159,442		339,106

		264,464		725,295
Creditors: Amounts Falling Due Within One Year	6	(528,288 )		(502,312 )

NET CURRENT ASSETS (LIABILITIES)			(263,824 )		222,983

TOTAL ASSETS LESS CURRENT LIABILITIES			(234,823 )		273,209

NET (LIABILITIES)/ASSETS			(234,823 )		273,209

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			(234,824 )		273,208

SHAREHOLDERS' FUNDS			(234,823)		273,209

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DAM 3 Ltd

Balance Sheet (continued)

As At 30 September 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr F H Galliers-Pratt

Director

27/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

DAM 3 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09268321 . The registered office is Albany House, Claremont Lane, Esher, Surrey, KT10 9FQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

Presentational Currency

The accounts are presented in and rounded to the nearest £1 sterling.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

The company recognises revenue when:

- The amount of revenue can be reliably measured;

- It is probable that future economic benefits will flow to the entity; and

- Specific criteria have been met for each of the company's activities.

Turnover represents income from computer facilities management activities.

2.4. Research and Development

Expenditure on research and development is written off in the year in which it is incurred.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Leasehold improvements, over lease term
Plant & Machinery	33.3% Straight line
Fixtures & Fittings	20% Straight line

2.6. Financial Instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and nonputtable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss. The company has basic financial instruments only.

2.7. Taxation

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

The current income 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.

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DAM 3 Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.8. Pensions

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2.9. Leased assets

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.

2.10. 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.

2.11. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 44 (2024: 49)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 October 2024	33,397	141,628	58,923	233,948
Additions	-	9,530	1,574	11,104
Disposals	(33,397 )	(54,650 )	(52,171 )	(140,218 )

As at 30 September 2025	-	96,508	8,326	104,834

Depreciation
As at 1 October 2024	33,397	95,175	55,150	183,722
Provided during the period	-	26,732	1,254	27,986
Disposals	(33,397 )	(50,425 )	(52,053 )	(135,875 )

As at 30 September 2025	-	71,482	4,351	75,833

Net Book Value
As at 30 September 2025	-	25,026	3,975	29,001

As at 1 October 2024	-	46,453	3,773	50,226

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DAM 3 Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,701	47,999
Prepayments and accrued income	12,384	276,519
Other debtors	39,624	39,853
Corporation tax recoverable assets	30,240	-
VAT	20,073	21,818

	105,022	386,189

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	99,120	138,802
Other loans	300,000	300,000
Corporation tax	-	30,240
Other taxes and social security	93,922	-
Net wages	-	583
Other creditors	31,942	20,844
Accruals and deferred income	3,180	11,719
Directors' loan accounts	124	124

	528,288	502,312

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

8. Other Commitments

At 30 September 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:

	2025	2024
	£	£
Not later than one year	67,025	67,025

	67,025	67,025

9. Related Party Transactions

The Company is exempt under the terms of Financial Reporting Standard 102 (FRS102) Section 33 paragraph 1A, from disclosing related party transactions with other group companies, on the groups that the Company is wholly owned within the Group.

At the year end, the Company owed a director £300,000 (2024 - £300,000. This amount is unsecured, interest free and repayable by demand.

The balance is included within other creditors.

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