REGISTERED NUMBER: NI602872 (Northern Ireland)

VANTAGE THREE LIMITED

Unaudited Financial Statements for the Year Ended 31 March 2026

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

Helen Campodonic

Niall Mcguinness

REGISTERED OFFICE:

35 Ravenhill Park

Belfast

BT6 0DG

REGISTERED NUMBER:

NI602872 (Northern Ireland)

ACCOUNTANTS:

Cooper Parry Advisory Limited

Unit 7 Dyehouse

Linen Green

Dungannon

Co. Tyrone

BT71 7HB

The following reproduces the text of the report prepared for the directors in respect of the Company's annual unaudited financial statements. In accordance with the Companies Act 2006, the Company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Directors' Report are not required to be filed with the Registrar of Companies.

In accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the Company for the year ended 31 March 2026 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the accounting records and information and explanations you have given to us.

This report is made to the company's Board of Directors, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company's Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's Board of Directors, as a body, for our work or for this report.

We have carried out this engagement in accordance with guidance issued by the Institute of Chartered Accountants in Ireland and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.

You have acknowledged on the Statement of Financial Position as at 31 March 2026 your duty to ensure that the Company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the Company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. 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 financial statements.

Cooper Parry Advisory Limited

Unit 7 Dyehouse

Linen Green

Dungannon

Co. Tyrone

BT71 7HB

25 June 2026

NON-CURRENT ASSETS

Intangible assets

5

-

-

Tangible assets

6

3,302

5,639

3,302

5,639

CURRENT ASSETS

Receivables: amounts falling due within one year

7

501,587

477,916

Cash at bank

530,396

484,783

1,031,983

962,699

PAYABLES

Amounts falling due within one year

8

(492,980

)

(455,009

)

NET CURRENT ASSETS

539,003

507,690

TOTAL ASSETS LESS CURRENT LIABILITIES

542,305

513,329

PROVISIONS FOR LIABILITIES

(825

)

(842

)

NET ASSETS

541,480

512,487

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

541,478

512,485

541,480

512,487

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2026 and were signed on its behalf by:

Helen Campodonic - Director

Niall Mcguinness - Director

1.	STATUTORY INFORMATION

Vantage Three Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

Revenue

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are

measured at cost less any accumulated amortisation and any accumulated impairment losses. Intangible assets are amortised over 5 years.

Property, plant and equipment

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

33% straight line

Motor vehicles

-

33% straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Cash flow statement

The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 6 ) .

5.	INTANGIBLE FIXED ASSETS

Software

£

COST

At 1 April 2025

and 31 March 2026

3,469

AMORTISATION

At 1 April 2025

and 31 March 2026

3,469

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

6.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2025

31,330

82,098

113,428

Additions

1,052

-

1,052

Disposals

(8,868

)

-

(8,868

)

At 31 March 2026

23,514

82,098

105,612

DEPRECIATION

At 1 April 2025

25,691

82,098

107,789

Charge for year

3,389

-

3,389

Eliminated on disposal

(8,868

)

-

(8,868

)

At 31 March 2026

20,212

82,098

102,310

NET BOOK VALUE

At 31 March 2026

3,302

-

3,302

At 31 March 2025

5,639

-

5,639

7.

RECEIVABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade receivables

475,940

381,281

Other receivables

25,647

96,635

501,587

477,916

8.

PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade payables

29,245

11,251

Amounts owed to group undertakings

250,001

250,522

Taxation and social security

209,535

192,413

Other payables

4,199

823

492,980

455,009