3S Investments Ltd

3S Investments Ltd
Contents Page
For the year ended 31 March 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

3S Investments Ltd
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Investments	3	2,025,798	1,147,488
		2,025,798	1,147,488
Current assets
Debtors		-	7,000
Cash at bank and in hand		(121)	246
		(121)	7,246
Creditors: amount falling due within one year		(579,787)	(7,785)
Net current assets		(579,908)	(539)

Total assets less current liabilities		1,445,890	1,146,949
Net assets		1,445,890	1,146,949

Capital and reserves
Called up share capital		434,999	434,999
Share Premium Account		163,919	163,919
Profit and loss account		846,972	548,031
Shareholders' funds		1,445,890	1,146,949

For the year ended 31 March 2026 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 26 August 2026 and were signed on its behalf by:

-------------------------------
Andrei Dikouchine
Director

1

3S Investments Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

3S Investments Ltd is a private company, limited by shares, registered in England and Wales, registration number 10181645, registration address 59 The Lookout, Peacehaven, East Sussex, BN10 8AA.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Fixed asset investments

Investments in subsidiaries and group undertakings are recognised at the fair value of the shares held, and cost where appropriate.
Other investments are recognised at cost.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

3.

Investments

Cost	Other investments other than loans	Investments in group undertakings	Total
	£	£	£
At 01 April 2025	1,147,488	34,762	1,182,250
Additions	878,310	-	878,310
Disposals	-	(34,762)	(34,762)
At 31 March 2026	2,025,798	-	2,025,798

4.	Ultimate Controlling Party Ultimate control of the company lays with Mr. A. Dikouchine, by virtue of his shareholdings.

2

Registered Number: 10181645
England and Wales
3S INVESTMENTS LTD

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026