Registration number: 03333366

3T Additive Manufacturing Limited

Contents

Balance Sheet	1
Notes to the Financial Statements	2 to 11

3T Additive Manufacturing Limited

(Registration number: 03333366)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	9,044	14,647
Tangible assets	5	1,690,523	2,065,097
		1,699,567	2,079,744
Current assets
Stocks	6	744,050	529,979
Debtors	7	998,182	1,393,248
Cash at bank and in hand		224,277	326,502
		1,966,509	2,249,729
Creditors: Amounts falling due within one year	8	(2,064,012)	(2,381,609)
Net current liabilities		(97,503)	(131,880)
Total assets less current liabilities		1,602,064	1,947,864
Creditors: Amounts falling due after more than one year	8	(1,151,793)	(119,729)
Provisions for liabilities	11	(464,359)	(464,359)
Net (liabilities)/assets		(14,088)	1,363,776
Capital and reserves
Called up share capital		2,546,696	2,546,696
Share premium reserve		387,287	387,287
Capital contribution reserve		2,215,778	2,215,778
Retained earnings		(5,163,849)	(3,785,985)
Shareholders' (deficit)/funds		(14,088)	1,363,776

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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 June 2026 and signed on its behalf by:
 

......................................... P R Mcmillan Director

3T Additive Manufacturing Limited

Notes to the Financial Statements for the Year Ended 31 December 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:
Fulton Court Greenham Business Park
Greenham
Thatcham
Berkshire
RG19 6HD

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.

Going concern

The directors have a reasonable expectation that the company has adequate resource to continue in operational existence for the foreseeable future. The company has continued financial support as required from the parent company to provide capital to meet liabilities when they fall due.

Audit report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 23 June 2026 was , who signed for and on behalf of UHY Ross Brooke.

3T Additive Manufacturing Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Revenue recognition

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sales of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
- the Company has transferred the significant risks and rewards of ownership to the buyer;
- the Company retains neither continuing managerial involvement to the degree ususally assoicated with ownership nor effective control over the goods sold;
- the amount of revenue can be measured reliably;
- it is probable that the Company will receive the consideration due under the transaction; and
- the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied;
- the amount of revenue can be measured reliably;
- it is probable that the Company will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured reliably; and
- the cost incurred and the costs to complete the contract can be measured reliably.

Government grants

Grants are accounted under the accruals model as perfmitted by FRS 102 Section 1A. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants included in creditors as deferred income.

Grants of a revenue nature are recognised in the Statement of Comprehensive Income in the same period as the related expenditure.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax payable.

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 balance sheet 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.

3T Additive Manufacturing Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

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:

Asset class	Depreciation method and rate
Improvements to property	10% straight line
Plant and machinery	10% straight line
Motor vehicles	20% straight line
Fixtures and fittings	20% straight line
Computer equipment	20% straight line

Intangible assets

Intangible assets are stated in the balance sheet at cost, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Other intangible assets	20% straight line

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.

Debtors

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

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

3T Additive Manufacturing Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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.

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 directors) during the year, was 36 (2024 - 41).

3T Additive Manufacturing Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

4	Intangible assets

	Trademarks, patents and licenses  £	Other intangible assets  £	Total £
Cost or valuation
At 1 January 2025	12,505	530,850	543,355
Additions	-	10,101	10,101
At 31 December 2025	12,505	540,951	553,456
Amortisation
At 1 January 2025	12,505	516,203	528,708
Amortisation charge	-	15,704	15,704
At 31 December 2025	12,505	531,907	544,412
Carrying amount
At 31 December 2025	-	9,044	9,044
At 31 December 2024	-	14,647	14,647

3T Additive Manufacturing Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Included within the net book value of land and buildings above is £84,069 (2024 - £91,266) in respect of long leasehold land and buildings.
 

Assets held under finance leases and hire purchase contracts

The net carrying amount of tangible assets includes £254,897 (2024: £302,672) in respect of assets held under finance leases and hire purchase contracts.

6

Stocks

	2025 £	2024 £
Raw materials and consumables	304,722	180,672
Work in progress	439,328	349,307
	744,050	529,979

7

Debtors

Current	2025 £	2024 £
Trade debtors	755,409	883,345
Prepayments	160,413	175,786
Other debtors	82,360	334,117
	998,182	1,393,248

3T Additive Manufacturing Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	10	466,142	345,791
Trade creditors		384,482	995,394
Amounts owed to related parties	12	800,000	525,204
Taxation and social security		111,487	289,439
Other creditors		301,901	225,781
		2,064,012	2,381,609