1 May 2024 v2026.37.1 limited_company_frs_102_section_1a_v1_1_4 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP131945632024-05-012025-04-30131945632025-04-30131945632024-04-3013194563core:WithinOneYear2025-04-3013194563core:WithinOneYear2024-04-3013194563core:ShareCapital2025-04-3013194563core:ShareCapital2024-04-3013194563core:RetainedEarningsAccumulatedLosses2025-04-3013194563core:RetainedEarningsAccumulatedLosses2024-04-3013194563bus:Director12024-05-012025-04-3013194563bus:RegisteredOffice2024-05-012025-04-30131945632023-05-012024-04-301319456312024-05-012025-04-3013194563countries:EnglandWales2024-05-012025-04-3013194563bus:AuditExemptWithAccountantsReport2024-05-012025-04-3013194563bus:PrivateLimitedCompanyLtd2024-05-012025-04-3013194563bus:SmallEntities2024-05-012025-04-3013194563bus:FullAccounts2024-05-012025-04-30
Company registration number:
13194563
Fcd Three Limited
Unaudited Filleted Financial Statements for the year ended
30 April 2025
Fcd Three Limited
Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of Fcd Three Limited
Year ended
30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the
financial statements
of
Fcd Three Limited
for the year ended
30 April 2025
which comprise the income statement, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/​regulations.
This report is made solely to the Board of Directors of
Fcd Three Limited
, as a body, in accordance with the terms of our engagement letter dated 1 June 2026. Our work has been undertaken solely to prepare for your approval the
financial statements
of
Fcd Three Limited
and state those matters that we have agreed to state to the Board of Directors of
Fcd Three Limited
, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
Fcd Three Limited
and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that
Fcd Three Limited
has kept adequate accounting records and to prepare statutory
financial statements
that give a true and fair view of the assets, liabilities, financial position and loss of
Fcd Three Limited
. You consider that
Fcd Three Limited
is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Fcd Three Limited. 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 statutory financial statements.
A&C Chartered Accountants
Marsland Chambers
1a Marsland Road
Sale Moor
Cheshire
M33 3HP
United Kingdom
Date:
24 September 2026
Fcd Three Limited
Statement of Financial Position
30 April 2025
20252024
Note££
Current assets    
Stocks
741,208
 
741,151
 
Debtors 5
10,497
 
36,958
 
Cash at bank and in hand
106
 
503
 
751,811
 
778,612
 
Creditors: amounts falling due within one year 6
(1,128,944
)
(926,882
)
Net current liabilities
(377,133
)
(148,270
)
Total assets less current liabilities (377,133 ) (148,270 )
Capital and reserves    
Called up share capital
100
 
100
 
Profit and loss account
(377,233
)
(148,370
)
Shareholders deficit
(377,133
)
(148,270
)
For the year ending
30 April 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
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.
These
financial statements
were approved by the board of directors and authorised for issue on
2 August 2026
, and are signed on behalf of the board by:
S Elliott
Director
Company registration number:
13194563
Fcd Three Limited
Notes to the Financial Statements
Year ended
30 April 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Egerton House Towers Business Park
,
Wilmslow Road
,
Manchester
,
M20 2DX
, England.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4 Average number of employees

The average number of persons employed by the company during the year was
1
(2024:
1
).

5 Debtors

20252024
££
Other debtors
10,497
 
36,958
 

6 Creditors: amounts falling due within one year

20252024
££
Bank loans and overdrafts
1,009,626
 
863,317
 
Trade creditors
53,499
 
62,565
 
Amounts owed to group undertakings and undertakings in which the company has a participating interest
2,919
  -  
Other creditors
62,900
 
1,000
 
1,128,944
 
926,882
 
At 30/04/2025, the company has loans of £822,741 outstanding, which are secured by way of fixed and floating charges over the freehold and leasehold land and properties of the company.