Registration number: 06074449

3P Enterprise Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Financial Statements	4 to 9

3P Enterprise Limited

Company Information

Director

GSC Rogers

Registered office

Unit 5, Plot 8 Forest of Dean Business Estate Stepbridge Road Coleford Gloucestershire GL16 8PJ

Accountants

Boon and Worth Limited Suite A4, Skylon Court Coldnose Road Rotherwas Hereford HR2 6JS

3P Enterprise Limited

(Registration number: 06074449)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	5,775	7,371
Current assets
Stocks	6	356,595	521,331
Debtors	7	53,896	95,931
Cash at bank and in hand		2,001	2,049
		412,492	619,311
Creditors: Amounts falling due within one year	8	(259,182)	(275,339)
Net current assets		153,310	343,972
Total assets less current liabilities		159,085	351,343
Creditors: Amounts falling due after more than one year	8	(140,014)	(171,629)
Net assets		19,071	179,714
Capital and reserves
Called up share capital	9	200	200
Retained earnings		18,871	179,514
Shareholders' funds		19,071	179,714

3P Enterprise Limited

(Registration number: 06074449)
Balance Sheet as at 31 March 2026

For the financial year ending 31 March 2026 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 24 August 2026
 

......................................... GSC Rogers Director

3P Enterprise Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Unit 5, Plot 8 Forest of Dean Business Estate
Stepbridge Road
Coleford
Gloucestershire
GL16 8PJ
United Kingdom

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are recorded at the exchange rate ruling at the date of the transaction.
Monetary assets and liabilities denominated in foreign currencies are retranslated at the closing rates at the
balance sheet date. All exchange differences are included in the profit and loss account.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

3P Enterprise Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & Machinery	15 % Straight Line
Euqipment & FF	15 % Straight Line
Property Improvement	10 % Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

3P Enterprise Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined benefit pension obligation

The company operates a defined contribution pension scheme. Contributions are recognised in the profit and
loss account in the period in which they become payable in accordance with the rules of the scheme.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 5 (2025 - 5).

4	Loss/profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	2,252	2,235

5	Tangible assets

	Property improvements  £	Fixtures and fittings £	Plant and machinery £	Total £
Cost or valuation
At 1 April 2025	9,644	19,477	1,156	30,277
Additions	-	656	-	656
At 31 March 2026	9,644	20,133	1,156	30,933
Depreciation
At 1 April 2025	7,085	14,665	1,157	22,907
Charge for the year	966	1,285	-	2,251
At 31 March 2026	8,051	15,950	1,157	25,158
Carrying amount
At 31 March 2026	1,593	4,183	(1)	5,775
At 31 March 2025	2,559	4,812	-	7,371

3P Enterprise Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

6

Stocks

	2026 £	2025 £
Other inventories	356,595	521,331

7

Debtors

Current	2026 £	2025 £
Trade debtors	43,629	87,326
Prepayments	6,827	8,205
Other debtors	3,440	400
	53,896	95,931

8

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	10	116,680	117,191
Trade creditors		51,083	89,192
Taxation and social security		45,107	33,247
Accruals and deferred income		1,074	503
Other creditors		45,238	35,206
		259,182	275,339

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	10	140,014	171,629

3P Enterprise Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

9	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100
Ordinary A shares of £1 each	100	100	100	100
	200	200	200	200

10	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	-	1,667
Other borrowings	140,014	169,962
	140,014	171,629

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	1,667	10,000
Bank overdrafts	47,957	44,997
Other borrowings	67,056	62,194
	116,680	117,191

11	Related party transactions

Transactions with the director

2026	At 1 April 2025 £	Advances to director £	Repayments by director £	At 31 March 2026 £
GSC Rogers	(11,411)	32,236	(36,001)	(15,176)

3P Enterprise Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

2025	At 1 April 2024 £	Advances to director £	Repayments by director £	At 31 March 2025 £
GSC Rogers	19,592	17,268	(48,270)	(11,411)

Director's remuneration

The director's remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	13,800	13,800
Contributions paid to money purchase schemes	6,800	10,000
	20,600	23,800