Three Point Financial Services Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 08964750 (England and Wales)

THREE POINT FINANCIAL SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr K J Smith

Mrs L J Smith

REGISTERED OFFICE:

Court Lodge

Church Lane

Cotheridge

Worcestershire

WR6 5LZ

REGISTERED NUMBER:

08964750 (England and Wales)

ACCOUNTANTS:

Wallace Crooke

Chartered Accountants

College House

St. Leonards Close

Bridgnorth

Shropshire

WV16 4EJ

FIXED ASSETS

Tangible assets

4

24,699

31,771

CURRENT ASSETS

Debtors

5

50,000

Cash at bank

99,538

60,233

149,538

110,233

CREDITORS

Amounts falling due within one year

6

71,956

60,463

NET CURRENT ASSETS

77,582

49,770

TOTAL ASSETS LESS CURRENT
LIABILITIES

102,281

81,541

CREDITORS

Amounts falling due after more than one
year

7

(26,094

)

(37,229

)

PROVISIONS FOR LIABILITIES

8

(6,175

)

(7,943

)

NET ASSETS

70,012

36,369

CAPITAL AND RESERVES

Called up share capital

9

3

Retained earnings

70,009

36,366

SHAREHOLDERS' FUNDS

70,012

36,369

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 14 July 2026 and were signed on its behalf by:

Mr K J Smith - Director

1.	STATUTORY INFORMATION

Three Point Financial 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 company's financial statements are individual entity financial statements.

The company's financial statements are presented in Sterling and all values are rounded to the nearest pound.

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.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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 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 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

COST

At 1 April 2025

3,051

40,990

519

44,560

Additions

-

1,384

At 31 March 2026

3,051

40,990

1,903

45,944

DEPRECIATION

At 1 April 2025

2,368

10,248

173

12,789

Charge for year

137

7,685

634

8,456

At 31 March 2026

2,505

17,933

807

21,245

NET BOOK VALUE

At 31 March 2026

546

23,057

1,096

24,699

At 31 March 2025

683

30,742

346

31,771

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

Motor

vehicles

£

COST

At 1 April 2025

and 31 March 2026

40,990

DEPRECIATION

At 1 April 2025

10,248

Charge for year

7,685

At 31 March 2026

17,933

NET BOOK VALUE

At 31 March 2026

23,057

At 31 March 2025

30,742

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

50,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

4,751

5,701

Hire purchase contracts

6,384

Taxation and social security

57,552

31,102

Other creditors

3,269

17,276

71,956

60,463

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Bank loans

-

4,751

Hire purchase contracts

26,094

32,478

26,094

37,229

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

Deferred tax

6,175

7,943

Deferred

tax

£

Balance at 1 April 2025

7,943

Provided during year

(1,768

)

Balance at 31 March 2026

6,175

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

2

Ordinary shares

£1

2

1

Ordinary B Shares

£1

1

3