Registration number: 05582946

3G Telecommunications Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

3G Telecommunications Limited

(Registration number: 05582946)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	5	4,530	-
Tangible assets	6	8,264	19,837
		12,794	19,837
Current assets
Debtors	7	214,067	158,272
Cash at bank and in hand		519,354	324,229
		733,421	482,501
Creditors: Amounts falling due within one year	8	(246,931)	(120,911)
Net current assets		486,490	361,590
Total assets less current liabilities		499,284	381,427
Provisions for liabilities		(1,570)	(3,769)
Net assets		497,714	377,658
Capital and reserves
Called up share capital		110	110
Retained earnings		497,604	377,548
Shareholders' funds		497,714	377,658

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 31 July 2026 and signed on its behalf by:
 

3G Telecommunications Limited

(Registration number: 05582946)
Balance Sheet as at 31 October 2025

Mr D J Morris Director

Mr I R Sutherland Director

3G Telecommunications Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
7 Gledhow Mount Mansions
Roxholme Grove
Leeds
LS7 4JJ

These financial statements were authorised for issue by the Board on 31 July 2026.

2	Accounting policies

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

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 and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

3G Telecommunications Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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.

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
Plant & Equipment	Reducing Balance 15%
Office Equipment	Straight Line 33%

Intangible assets

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
Domain name	20% straight line

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 9 (2024 - 9).

3G Telecommunications Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	7,262	8,666
Amortisation expense	504	-

3G Telecommunications Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

5	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
Additions acquired separately	5,033	5,033
At 31 October 2025	5,033	5,033
Amortisation
Amortisation charge	503	503
At 31 October 2025	503	503
Carrying amount
At 31 October 2025	4,530	4,530

6	Tangible assets

	Furniture, fittings and equipment  £	Office Equipment £	Total £
Cost or valuation
At 1 November 2024	32,233	87,669	119,902
Additions	4,285	-	4,285
Disposals	(10,534)	(80,796)	(91,330)
At 31 October 2025	25,984	6,873	32,857
Depreciation
At 1 November 2024	22,348	77,717	100,065
Charge for the year	7,059	203	7,262
Eliminated on disposal	(10,533)	(72,201)	(82,734)
At 31 October 2025	18,874	5,719	24,593
Carrying amount
At 31 October 2025	7,110	1,154	8,264
At 31 October 2024	9,885	9,952	19,837

3G Telecommunications Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

7

debtors

Current	2025 £	2024 £
Trade debtors	179,230	125,074
Prepayments	16,063	10,756
Other debtors	18,774	22,442
	214,067	158,272

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		39,855	37,416
Trade creditors		66,792	56,536
Taxation and social security		43,931	25,401
Accruals and deferred income		95,277	-
Other creditors		1,076	1,558
		246,931	120,911