2D : 3D Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03003985 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

2D : 3D Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R Edkins

REGISTERED OFFICE:

263 Abbeydale Road

Wembley

Middlesex

HA0 1TW

REGISTERED NUMBER:

03003985 (England and Wales)

FIXED ASSETS

Tangible assets

4

69,783

80,792

CURRENT ASSETS

Stocks

503,404

414,688

Debtors

5

354,131

216,270

Cash at bank and in hand

77,349

21,518

934,884

652,476

CREDITORS

Amounts falling due within one year

6

465,632

416,542

NET CURRENT ASSETS

469,252

235,934

TOTAL ASSETS LESS CURRENT
LIABILITIES

539,035

316,726

CREDITORS

Amounts falling due after more than one
year

7

(280,548

)

(20,833

)

PROVISIONS FOR LIABILITIES

(5,099

)

(5,876

)

NET ASSETS

253,388

290,017

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

253,288

289,917

SHAREHOLDERS' FUNDS

253,388

290,017

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

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

The financial statements were approved by the director and authorised for issue on 7 September 2026 and were signed by:

R Edkins - Director

1.	STATUTORY INFORMATION

2D : 3D Limited 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.

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.

Improvements to property

-

over the remaining period of the lease

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and director's loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Director's loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income Retained Earnings.

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

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.

Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

COST

At 1 January 2025

76,499

353,314

3,215

Additions

-

At 31 December 2025

76,499

353,314

3,215

DEPRECIATION

At 1 January 2025

39,832

325,080

2,691

Charge for year

4,545

4,235

79

At 31 December 2025

44,377

329,315

2,770

NET BOOK VALUE

At 31 December 2025

32,122

23,999

445

At 31 December 2024

36,667

28,234

524

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 January 2025

16,096

22,700

471,824

Additions

-

2,256

At 31 December 2025

16,096

24,956

474,080

DEPRECIATION

At 1 January 2025

4,024

19,405

391,032

Charge for year

3,018

1,388

13,265

At 31 December 2025

7,042

20,793

404,297

NET BOOK VALUE

At 31 December 2025

9,054

4,163

69,783

At 31 December 2024

12,072

3,295

80,792

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

263,411

138,816

Amounts owed by participating interests

109

Other debtors

90,611

77,345

354,131

216,270

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Bank loans and overdrafts

20,833

50,000

Other loans

123,624

-

Trade creditors

167,275

126,843

Amounts owed to participating interests

72,065

112,174

Tax

9,150

22,380

Social security and other taxes

84

-

Other creditors

10,267

12,127

Credit card

6,420

4,298

Directors' current accounts

385

250

Accrued expenses

55,529

88,470

465,632

416,542

The bank loans and overdrafts are secured by charges over the assets of the company. The director has also given personal guarantees.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.25

31.12.24

£

Bank loans - 1-2 years

-

20,833

Other loans - 1-2 years

113,499

-

Other loans - 2-5 years

167,049

-

280,548

20,833

8.	RELATED PARTY DISCLOSURES

There are companies that have some common directors and shareholders with this company and at 31 December 2025 owe £109 to the company (2024 - £109). No interest has been charged by the company in respect of these amounts owed which are repayable on demand and classified in debtors.

At 31 December 2025 the company owed £385 to the director of the company (2024 - £250). No interest has been charged to the company in respect of this loan which is repayable on demand and classified in creditors due within one year.

There are companies that have some common directors and shareholders with this company and at 31 December 2025 these companies are owed £72,065 (2024 - £112,174) by the company. No interest has been charged to the company in respect of these amounts owed which are repayable on demand and classified in creditors due within one year.