REGISTERED NUMBER: 03779503 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026

FOR

THREE CHERRIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr I S Vicker

Mr I R Birkett

Mr P G Holdom

REGISTERED OFFICE:

Ryves Vale

Tickenham

Bristol

BS21 6FZ

REGISTERED NUMBER:

03779503 (England and Wales)

ACCOUNTANTS:

Lawes & Co

Boyce's Building

40-42 Regent Street

Clifton

Bristol

BS8 4HU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

64,659

46,949

64,659

46,949

CURRENT ASSETS

Stocks

6

14,793

35,253

Debtors

7

342,054

325,835

Cash at bank

654,017

699,963

1,010,864

1,061,051

CREDITORS

Amounts falling due within one year

8

389,037

523,963

NET CURRENT ASSETS

621,827

537,088

TOTAL ASSETS LESS CURRENT LIABILITIES

686,486

584,037

PROVISIONS FOR LIABILITIES

9

16,118

11,680

NET ASSETS

670,368

572,357

CAPITAL AND RESERVES

Called up share capital

10

225

225

Capital redemption reserve

75

75

Retained earnings

670,068

572,057

SHAREHOLDERS' FUNDS

670,368

572,357

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 30 October 2026 and were signed on its behalf by:

Mr I S Vicker - Director

Mr I R Birkett - Director

Mr P G Holdom - Director

1.	STATUTORY INFORMATION

Three Cherries 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

The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax.

In respect of long term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

Amortisation

Amortisation is calculated to write off the cost of the purchased goodwill over its estimated useful life of 10 years on a straight line basis.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

10% on cost

Fixtures and fittings

-

25% on cost and 20% on cost

Stocks

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

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 15 (2025 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2025

and 31 May 2026

50,000

AMORTISATION

At 1 June 2025

and 31 May 2026

50,000

NET BOOK VALUE

At 31 May 2026

-

At 31 May 2025

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

property

fittings

Totals

£

£

£

COST

At 1 June 2025

32,532

67,936

100,468

Additions

15,217

15,522

30,739

At 31 May 2026

47,749

83,458

131,207

DEPRECIATION

At 1 June 2025

-

53,519

53,519

Charge for year

4,538

8,491

13,029

At 31 May 2026

4,538

62,010

66,548

NET BOOK VALUE

At 31 May 2026

43,211

21,448

64,659

At 31 May 2025

32,532

14,417

46,949

6.

STOCKS

31.5.26

31.5.25

£

£

Stocks

14,793

35,253

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

266,485

219,801

Directors' current accounts

30,000

30,000

Prepayments and accrued income

45,569

76,034

342,054

325,835

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade creditors

123,687

143,782

Tax

88,232

58,098

Social security and other taxes

14,290

18,445

VAT

22,286

37,182

Other creditors

17,631

9

Accruals and deferred income

122,911

266,447

389,037

523,963

9.	PROVISIONS FOR LIABILITIES

31.5.26

31.5.25

£

£

Deferred tax

16,118

11,680

Deferred

tax

£

Balance at 1 June 2025

11,680

Provided during year

4,438

Accelerated capital allowances

Balance at 31 May 2026

16,118

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.26

31.5.25

value:

£

£

225

Ordinary

£1

225

225

11.	RELATED PARTY DISCLOSURES

At the year end the directors owed the company the following amounts under short term interest free loans, which were repaid on the 1st June 2026:

£10,000 Mr I Birkett (2025 £10,000)

£10,000 Mr I Vicker (2025 £10,000)

£10,000 Mr P Holdom (2025 £10,000)

12.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party