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Company No: 07101658 (England and Wales)

# 3 PHASE CONTROL LTD

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

3 PHASE CONTROL LTD

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

3 PHASE CONTROL LTD

## COMPANY INFORMATION

For the financial year ended 31 December 2025
3 PHASE CONTROL LTD

## COMPANY INFORMATION (continued)

For the financial year ended 31 December 2025

Director | Mr W D Burns

Registered office | 14 Avalon Road
| Orpington
| Kent
| BR6 9AX
| United Kingdom

Company number | 07101658 (England and Wales)

Accountant | Kreston Reeves LLP
| 2nd Floor, Maritime Place
| Quayside
| Chatham Maritime
| Chatham
| Kent
| ME4 4QZ

## ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF 3 PHASE CONTROL LTD

For the financial year ended 31 December 2025

## ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF 3 PHASE CONTROL LTD (continued)

For the financial year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of 3 Phase Control Ltd for the financial year ended 31 December 2025 which comprise the Balance Sheet and the related notes 1 to 13 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

This report is made solely to the Director of 3 Phase Control Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of 3 Phase Control Ltd and state those matters that we have agreed to state to the director of 3 Phase Control Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than 3 Phase Control Ltd and its Director as a body for our work or for this report.

It is your duty to ensure that 3 Phase Control Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of 3 Phase Control Ltd. You consider that 3 Phase Control Ltd is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of 3 Phase Control Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kreston Reeves LLP

2nd Floor, Maritime Place
Quayside
Chatham Maritime
Chatham
Kent
ME4 4QZ

06 July 2026

3 PHASE CONTROL LTD

## BALANCE SHEET

As at 31 December 2025
3 PHASE CONTROL LTD

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 15,090 |  | 26,052
|  | 15,090 |  | 26,052
Current assets |  |  |  |
Debtors | 4 | 259 |  | 518
Cash at bank and in hand | 5 | 16,090 |  | 14,130
|  | 16,349 |  | 14,648
Creditors: amounts falling due within one year | 6 | ( 24,328) |  | ( 24,043)
Net current liabilities |  | (7,979) |  | (9,395)
Total assets less current liabilities |  | 7,111 |  | 16,657
Creditors: amounts falling due after more than one year | 7, 12 | 0 |  | ( 2,200)
Provision for liabilities | 8 | ( 3,999) |  | ( 6,513)
Net assets |  | 3,112 |  | 7,944
Capital and reserves |  |  |  |
Called-up share capital | 9 | 1 |  | 1
Profit and loss account |  | 3,111 |  | 7,943
Total shareholder's funds |  | 3,112 |  | 7,944

For the financial year ending 31 December 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 member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of 3 Phase Control Ltd (registered number: 07101658) were approved and authorised for issue by the Director on 03 July 2026. They were signed on its behalf by:

Mr W D Burns Director |

3 PHASE CONTROL LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
3 PHASE CONTROL LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

3 Phase Control Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 14 Avalon Road, Orpington, Kent, BR6 9AX, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 4 years straight line
Vehicles | 4 years straight line
Office equipment | 4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Borrowing costs

Borrowing costs that are directly attributable to acquisition, construction or production of qualifying assets, are capitalised as part of the cost of those assets. Capitalisation begins when both finance costs and expenditures for the asset are being incurred and activities that are necessary to get the asset ready for use are in progress. Capitalisation ceases when substantially all the activities that are necessary to get the asset ready for use are complete.
All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) 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.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Tangible assets

| Plant and machinery |  | Vehicles |  | Office equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 January 2025 | 26,515 |  | 37,573 |  | 5,162 |  | 69,250
At 31 December 2025 | 26,515 |  | 37,573 |  | 5,162 |  | 69,250
Accumulated depreciation |  |  |  |  |  |  |
At 01 January 2025 | 21,289 |  | 18,322 |  | 3,587 |  | 43,198
Charge for the financial year | 2,409 |  | 8,143 |  | 410 |  | 10,962
At 31 December 2025 | 23,698 |  | 26,465 |  | 3,997 |  | 54,160
Net book value |  |  |  |  |  |  |
At 31 December 2025 | 2,817 |  | 11,108 |  | 1,165 |  | 15,090
At 31 December 2024 | 5,226 |  | 19,251 |  | 1,575 |  | 26,052

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Other debtors | 259 |  | 518

#### 5. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 16,090 |  | 14,130

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 2,200 |  | 4,400
Amounts owed to director | 120 |  | 369
Accruals | 3,588 |  | 3,150
Corporation tax | 16,104 |  | 11,141
Other taxation and social security | 2,316 |  | 4,983
| 24,328 |  | 24,043

#### 7. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 0 |  | 2,200

#### 8. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | ( 6,513) |  | ( 8,107)
Credited to the Statement of Income and Retained Earnings | 2,514 |  | 1,594
At the end of financial year | ( 3,999) |  | ( 6,513)

The deferred taxation balance is made up as follows:

| 2025 |  | 2024
| £ |  | £
Accelerated capital allowances | ( 3,999) |  | ( 6,513)

#### 9. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1 Ordinay ordinary share of £ 1.00 | 1 |  | 1

#### 10. Financial commitments

Pensions

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £9,600 (2024 - £24,800).

#### 11. Related party transactions

Transactions with the entity's director

| 2025 |  | 2024
| £ |  | £
At the balance sheet date, the director was owed | 120 |  | 369
During the year, the company paid dividends to the director who is also shareholder of the company totalling | 55,000 |  | 49,000

All other transactions with related parties that arose during the current and prior years, including director's remuneration payable, were concluded under normal market conditions.

#### 12. Bank Loan

| 2025 |  | 2024
| £ |  | £
Amounts falling due within one year | 2,200 |  | 4,400
Amounts falling due 1-2 years | 0 |  | 2,200
| 2,200 |  | 6,600

#### 13. Ultimate controlling party

The company is under the control of Mr W D Burns.