REGISTERED NUMBER: 14248656 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

3 Shire Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J S Henshaw

REGISTERED OFFICE:

2 Station View

Hazel Grove

Stockport

SK7 5ER

REGISTERED NUMBER:

14248656 (England and Wales)

ACCOUNTANTS:

IN Accountancy Limited

2 Station View

Bramhall Moor Lane

Hazel Grove

Stockport

Cheshire

SK7 5ER

FIXED ASSETS

Tangible assets

4

133,196

124,099

CURRENT ASSETS

Stocks

13,375

13,375

Debtors

5

117,653

22,033

Cash at bank

60,433

46,064

191,461

81,472

CREDITORS

Amounts falling due within one year

6

153,350

111,645

NET CURRENT ASSETS/(LIABILITIES)

38,111

(30,173

)

TOTAL ASSETS LESS CURRENT LIABILITIES

171,307

93,926

CREDITORS

Amounts falling due after more than one year

7

(69,216

)

(54,003

)

PROVISIONS FOR LIABILITIES

(33,299

)

(19,989

)

NET ASSETS

68,792

19,934

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

68,791

19,933

SHAREHOLDERS' FUNDS

68,792

19,934

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 July 2026 and were signed by:

J S Henshaw - Director

1.	STATUTORY INFORMATION

3 Shire Services Ltd 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.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost and 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 year 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

147,808

Additions

67,000

Disposals

(31,000

)

At 31 July 2025

183,808

DEPRECIATION

At 1 August 2024

23,709

Charge for year

30,003

Eliminated on disposal

(3,100

)

At 31 July 2025

50,612

NET BOOK VALUE

At 31 July 2025

133,196

At 31 July 2024

124,099

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 August 2024

132,361

Disposals

(31,000

)

At 31 July 2025

101,361

DEPRECIATION

At 1 August 2024

21,336

Charge for year

20,272

Eliminated on disposal

(3,100

)

At 31 July 2025

38,508

NET BOOK VALUE

At 31 July 2025

62,853

At 31 July 2024

111,025

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

115,059

19,848

Other debtors

2,594

2,185

117,653

22,033

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

10,467

-

Hire purchase contracts

23,448

30,604

Trade creditors

19,539

53,004

Taxation and social security

72,949

555

Other creditors

26,947

27,482

153,350

111,645

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

38,660

-

Hire purchase contracts

556

24,003

Other creditors

30,000

30,000

69,216

54,003