REGISTERED NUMBER: 04301086 (England and Wales)

3-DIMENSIONAL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A P Callaghan

Mr J Callaghan

Mr J V Mould

REGISTERED OFFICE:

244 Bromford Lane

West Bromwich

West Midlands

B70 7HX

REGISTERED NUMBER:

04301086 (England and Wales)

ACCOUNTANTS:

Wallace Crooke Walsall Limited

Chartered Accountants

Wallace House

20 Birmingham Road

Walsall

West Midlands

WS1 2LT

FIXED ASSETS

Tangible assets

4

642,649

643,283

CURRENT ASSETS

Stocks

148,180

143,280

Debtors

5

388,139

440,267

Cash at bank and in hand

12,325

21,387

548,644

604,934

CREDITORS

Amounts falling due within one year

6

559,106

614,262

NET CURRENT LIABILITIES

(10,462

)

(9,328

)

TOTAL ASSETS LESS CURRENT LIABILITIES

632,187

633,955

CREDITORS

Amounts falling due after more than one year

7

(182,772

)

(262,695

)

PROVISIONS FOR LIABILITIES

(85,800

)

(85,600

)

NET ASSETS

363,615

285,660

CAPITAL AND RESERVES

Called up share capital

9

173

173

Share premium

15,602

15,602

Revaluation reserve

10

224,376

224,376

Retained earnings

123,464

45,509

SHAREHOLDERS' FUNDS

363,615

285,660

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 6 October 2026 and were signed on its behalf by:

Mr J Callaghan - Director

1.	STATUTORY INFORMATION

3-Dimensional 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 as modified by the revaluation of certain assets.

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.

Plant and machinery

-

25% on reducing balance and 20% on cost

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

An accounting policy of revaluation was adopted for freehold land and buildings in this current year, which the Directors considers provides a more reliable and accurate reflection of the Company's financial position and the value of it's assets. Therefore, no depreciation has been charged on freehold property.

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell, after making due allowances for obsolete and slow moving items.

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 17 (2025 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST OR VALUATION

At 1 February 2025

575,000

738,085

6,824

Additions

-

37,222

-

At 31 January 2026

575,000

775,307

6,824

DEPRECIATION

At 1 February 2025

-

671,167

6,756

Charge for year

-

37,450

17

At 31 January 2026

-

708,617

6,773

NET BOOK VALUE

At 31 January 2026

575,000

66,690

51

At 31 January 2025

575,000

66,918

68

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST OR VALUATION

At 1 February 2025

27,385

9,201

1,356,495

Additions

-

-

37,222

At 31 January 2026

27,385

9,201

1,393,717

DEPRECIATION

At 1 February 2025

26,897

8,392

713,212

Charge for year

122

267

37,856

At 31 January 2026

27,019

8,659

751,068

NET BOOK VALUE

At 31 January 2026

366

542

642,649

At 31 January 2025

488

809

643,283

Cost or valuation at 31 January 2026 is represented by:

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

Valuation in 2023

24,175

-

-

Valuation in 2024

275,000

-

-

Cost

275,825

775,307

6,824

575,000

775,307

6,824

Motor

Computer

vehicles

equipment

Totals

£

£

£

Valuation in 2023

-

-

24,175

Valuation in 2024

-

-

275,000

Cost

27,385

9,201

1,094,542

27,385

9,201

1,393,717

If freehold property had not been revalued this would have been included at the following historical cost:

2026

2025

£

£

Cost

275,825

275,825

Aggregate depreciation

82,755

82,755

Freehold land and buildings were valued on an open market basis on 17 January 2024 by Bulleys Chartered Surveyors .

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

Plant and

machinery

£

COST OR VALUATION

At 1 February 2025

79,850

Additions

22,000

At 31 January 2026

101,850

DEPRECIATION

At 1 February 2025

40,963

Charge for year

15,221

At 31 January 2026

56,184

NET BOOK VALUE

At 31 January 2026

45,666

At 31 January 2025

38,887

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

377,179

414,579

Other debtors

10,960

25,688

388,139

440,267

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

332,284

401,924

Hire purchase contracts

20,224

25,446

Trade creditors

53,944

72,592

Taxation and social security

141,120

104,329

Other creditors

11,534

9,971

559,106

614,262

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

176,886

250,610

Hire purchase contracts

5,886

12,085

182,772

262,695

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

45,652

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank overdrafts

266,781

327,746

Bank loans

242,389

324,788

Hire purchase contracts

26,110

37,531

535,280

690,065

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

133

Ordinary

£1

133

133

10

Ordinary B

£1

10

10

10

Ordinary C

£1

10

10

10

Ordinary D

£1

10

10

10

Ordinary E

£1

10

10

173

173

10.

RESERVES

Revaluation

reserve

£

At 1 February 2025

and 31 January 2026

224,376

11.	SHARE-BASED PAYMENT TRANSACTIONS

The company operates an Option Incentive (EMI Option Incentive Plan) which is an equity settled

share based remuneration scheme for certain employees.

On the 26 April 2024, a resolution was passed that the Directors of the Company are generally and unconditionally authorised to allot shares in the Company or grant rights to subscribe for or to convert any security into shares in the Company up to an aggregate nominal value of £150 (including an issue of up to 33 ordinary shares of £1 each in the capital of the company under the EMI Option agreement) provided that this authority shall unless renewed, varied or revoked by the Company, expire on the fifth anniversary of the resolution.

This option under the EMI scheme was taken up during the year. 33 Ordinary shares of £1 each were issued to the director Jason Mould . The amount paid including share premium was £473.48 per share.

These shares were issued under the scheme in order to grant a 25% ownership of the company. The Value of 25% of the company was £62,500, however this needed to be discounted by 75% due to the restrictions in value due to this representing a minority interest. So the value of the additional 33 shares would be

£473.48 per share.