300 Hours Ltd

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—6

Registered number: 09426360

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		7,811		5,289

			7,811		5,289
CURRENT ASSETS
Debtors	5	107,665		88,413
Investments	6	93,267		105,007
Cash at bank and in hand		191,346		125,683

		392,278		319,103
Creditors: Amounts Falling Due Within One Year	7	(1,556 )		(1,218 )

NET CURRENT ASSETS (LIABILITIES)			390,722		317,885

TOTAL ASSETS LESS CURRENT LIABILITIES			398,533		323,174

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,764 )		(2,945 )

NET ASSETS			396,769		320,229

CAPITAL AND RESERVES
Called up share capital	8		100		100
Fair value reserve	10		23,311		11,898
Profit and Loss Account			373,358		308,231

SHAREHOLDERS' FUNDS			396,769		320,229

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300 Hours Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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

Ms Grace Lee

Director

7 July 2026

The notes on pages 4 to 6 form part of these financial statements.

	Share Capital	Fair value reserve	Profit and Loss Account	Total
	£	£	£	£
As at 1 April 2024	100	9,892	504,985	514,977
Loss for the year and total comprehensive income	-	-	(181,747 )	(181,747)

Dividends paid	-	-	(13,000)	(13,000)
Movements in fair value reserve	-	2,006	-	2,006
Transfer to/from Other Reserves	-	-	(2,007)	(2,007)

As at 31 March 2025 and 1 April 2025	100	11,898	308,231	320,229


Profit for the year and total comprehensive income	-	-	94,801	94,801

Dividends paid	-	-	(18,260)	(18,260)
Movements in fair value reserve	-	11,413	-	11,413
Transfer to/from Other Reserves	-	-	(11,414)	(11,414)

As at 31 March 2026	100	23,311	373,358	396,769

1. General Information

300 Hours Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09426360 . The registered office is c/o MJB Avanti, Office 12, Epsilon House, West Road, Ipswich, Suffolk, IP3 9FJ.

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.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. 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:

Fixtures & Fittings	25% on cost
Computer Equipment	25% on cost

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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300 Hours Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	15,702	10,569	26,271
Additions	3,201	3,555	6,756

As at 31 March 2026	18,903	14,124	33,027

Depreciation
As at 1 April 2025	11,918	9,064	20,982
Provided during the period	2,273	1,961	4,234

As at 31 March 2026	14,191	11,025	25,216

Net Book Value
As at 31 March 2026	4,712	3,099	7,811

As at 1 April 2025	3,784	1,505	5,289

5. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	3,438	-
Directors' loan accounts	104,227	88,413

	107,665	88,413

6. Current Asset Investments

	2026	2025
	£	£
Unlisted investments	93,267	105,007

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300 Hours Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	(100 )	(102 )
Other taxes and social security	180	-
Accruals and deferred income	1,476	1,320

	1,556	1,218

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Ms Grace Lee	48,110	169,974	115,681	-	54,293
Mr X Y Tan	40,304	65,311	15,510	-	49,800

The above loan is unsecured, interest free and repayable on demand.

10. Reserves

	Fair Value Reserve
	£
As at 1 April 2025	11,898
Movements in fair value reserve	11,413

As at 31 March 2026	23,311

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