Registration number: 7363284

3FOUR5 Joinery Limited

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Unaudited Financial Statements	3 to 8

3FOUR5 Joinery Limited

Company Information

Director

Mr Paul Russell Seddon

Registered office

51 Epping Avenue Accrington United Kingdom Lancashire BB5 5DR

Accountants

AIMS Accountants For Business Chartered Certified AccountantsHarewood House 2-6 Rochdale Road Middleton Manchester M24 6DP

3FOUR5 Joinery Limited

(Registration number: 7363284)
Statement of Financial Position as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	13,326	1,157
Investment property	5	75,498	75,498
		88,824	76,655
Current assets
Debtors	6	76,727	79,333
Cash at bank and in hand		318,044	431,454
		394,771	510,787
Creditors: Amounts falling due within one year	7	(43,066)	(127,361)
Net current assets		351,705	383,426
Net assets		440,529	460,081
Capital and reserves
Called up share capital	8	1	1
Retained earnings		440,528	460,080
Shareholders' funds		440,529	460,081

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 12 June 2026
 

......................................... Mr Paul Russell Seddon Director

3FOUR5 Joinery Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
51 Epping Avenue
Accrington
United Kingdom
Lancashire
BB5 5DR
England

These financial statements were authorised for issue by the director on 12 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

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.

Tax

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.

3FOUR5 Joinery Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

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.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3FOUR5 Joinery Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

3FOUR5 Joinery Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 October 2024	5,489	13,500	18,989
Additions	465	18,642	19,107
At 30 September 2025	5,954	32,142	38,096
Depreciation
At 1 October 2024	4,860	12,973	17,833
Charge for the year	547	6,390	6,937
At 30 September 2025	5,407	19,363	24,770
Carrying amount
At 30 September 2025	547	12,779	13,326
At 30 September 2024	630	527	1,157

5	Investment properties

	2025 £
At 1 October	75,498
At 30 September	75,498

6

Debtors

Current	2025 £	2024 £
Other debtors	76,727	79,333
	76,727	79,333

3FOUR5 Joinery Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	9,324	75,520
Other creditors	33,742	51,841
	43,066	127,361

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1

9

Dividends

		2025		2024
		£		£
Interim dividend of £21,000.00 (2024 - £21,000.00) per ordinary share		21,000		21,000

10	Related party transactions

Transactions with the director

2025	At 1 October 2024 £	Advances to director £	At 30 September 2025 £
Mr Paul Russell Seddon
Directors current account	(38,822)	19,821	(19,001)

3FOUR5 Joinery Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

2024	At 1 October 2023 £	Advances to director £	At 30 September 2024 £
Mr Paul Russell Seddon
Directors current account	(51,200)	12,379	(38,822)

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	12,880	12,725
Contributions paid to money purchase schemes	43,600	43,600
	56,480	56,325