3E Europe Limited - Filleted accounts

Registered number

SC153917

3E Europe Limited

Filleted Accounts

31 December 2025

3E Europe Limited
Registered number:		SC153917
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		-			166

Current assets
Debtors	4	1,106			980
Investments held as current assets	5	191			191
Cash at bank and in hand		16,343			13,804
		17,640			14,975

Creditors: amounts falling due within one year	6	(2,062,955)			(2,065,275)

Net current liabilities			(2,045,315)			(2,050,300)

Total assets less current liabilities			(2,045,315)			(2,050,134)

Creditors: amounts falling due after more than one year	7		-			(2,489)



Net liabilities			(2,045,315)			(2,052,623)

Capital and reserves
Called up share capital			30,040			30,040
Profit and loss account			(2,075,355)			(2,082,663)

Shareholders' funds			(2,045,315)			(2,052,623)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr R Y Brown
Director
Approved by the board on 13 April 2026

3E Europe Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	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
	The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax. Revenue from licences and subscriptions is recognised evenly over the contract period.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	33% straight line

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		0		0


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 January 2025				128,010
	At 31 December 2025				128,010

	Depreciation
	At 1 January 2025				127,844
	Charge for the year				166
	At 31 December 2025				128,010

	Net book value
	At 31 December 2025				-
	At 31 December 2024				166


4	Debtors		2025		2024
£				£

	Other debtors		1,106		980


5	Investments held as current assets		2025		2024
£				£
	Fair value
	Listed investments		191		191


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Bank loans and overdrafts		2,800		5,111
	Unsecured loans		1		1
	Trade creditors		(42)		66
	Amounts owed to group undertakings and undertakings in which the company has a participating interest		1,957,450		1,957,976
	Directors current accounts		94,579		93,954
	Accruals and deferred income		8,167		8,167
			2,062,955		2,065,275

7	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		-		2,489


8	Controlling party

	The controlling party is the parent company, 3E Development Ltd which owns 100% of the issued shares.


9	Other information

	3E Europe Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
	5 South Charlotte Street
	Edinburgh
	Scotland
	EH2 4AN