REGISTERED NUMBER: 11426628 (England and Wales)

360 REVOLUTION LIMITED

FINANCIAL STATEMENTS

FOR THE PERIOD

31ST DECEMBER 2023 TO 29TH DECEMBER 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A K Davies

S Duncombe

REGISTERED OFFICE:

60 Beaufort Street

Brynmawr

Ebbw Vale

NP23 4AE

REGISTERED NUMBER:

11426628 (England and Wales)

ACCOUNTANTS:

Green & Co

Accountants and Tax Advisors

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

FIXED ASSETS

Investments

4

7,751

7,751

CURRENT ASSETS

Debtors

5

44,486

46,004

Cash at bank

1,251

613

45,737

46,617

CREDITORS

Amounts falling due within one year

6

20,990

13,960

NET CURRENT ASSETS

24,747

32,657

TOTAL ASSETS LESS CURRENT LIABILITIES

32,498

40,408

CREDITORS

Amounts falling due after more than one year

7

26,642

32,165

NET ASSETS

5,856

8,243

CAPITAL AND RESERVES

Called up share capital

8

7,751

7,751

Retained earnings

(1,895

)

492

SHAREHOLDERS' FUNDS

5,856

8,243

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29th December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 29th December 2024 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 Profit and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22nd June 2026 and were signed on its behalf by:

A K Davies - Director

1.	STATUTORY INFORMATION

360 Revolution Limited 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.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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 period was 1 (2023 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 31st December 2023

and 29th December 2024

7,751

NET BOOK VALUE

At 29th December 2024

7,751

At 30th December 2023

7,751

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

1,482

-

Amounts owed from group

43,004

46,004

44,486

46,004

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

5,514

5,514

Amounts owed to group

12,190

4,990

Directors' current accounts

3,286

3,286

Accruals and deferred income

-

170

20,990

13,960

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans - 1-2 years

5,514

5,514

Bank loans - 2-5 years

21,128

26,651

26,642

32,165

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

7,751

Ordinary

£1

7,751

7,751

9.	RELATED PARTY DISCLOSURES

At the year end, the company owed to group companies £12,190 (2023 : £4,990).