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REGISTERED NUMBER: 06864748 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 September 2026

for

S3 Process Limited
S3 Process Limited (Registered number: 06864748)






Contents of the Financial Statements
for the Year Ended 30 September 2026




Page

Balance Sheet 1

Notes to the Financial Statements 3


S3 Process Limited (Registered number: 06864748)

Balance Sheet
30 September 2026

2026 2025
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 126,707 158,860
Investments 5 85 85
126,792 158,945

CURRENT ASSETS
Stocks 6,466 9,376
Debtors 6 329,261 187,004
Cash at bank and in hand 617,167 739,505
952,894 935,885
CREDITORS
Amounts falling due within one year 7 507,482 460,362
NET CURRENT ASSETS 445,412 475,523
TOTAL ASSETS LESS CURRENT LIABILITIES 572,204 634,468

CREDITORS
Amounts falling due after more than one year 8 - (105,511 )

PROVISIONS FOR LIABILITIES (31,676 ) (39,712 )
NET ASSETS 540,528 489,245

CAPITAL AND RESERVES
Called up share capital 20,100 20,100
Retained earnings 520,428 469,145
SHAREHOLDERS' FUNDS 540,528 489,245

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 notes form part of these financial statements

Page 1 continued...
S3 Process Limited (Registered number: 06864748)

Balance Sheet - continued
30 September 2026


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2026 and were signed on its behalf by:





Mr S J Boswell - Director


The notes form part of these financial statements

Page 2
S3 Process Limited (Registered number: 06864748)

Notes to the Financial Statements
for the Year Ended 30 September 2026

1. STATUTORY INFORMATION

S3 Process Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 06864748

Registered office: 6-8 Stable Offices
Catton Estate
Catton
Derbyshire
DE12 8LN

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Preparation of consolidated financial statements
The financial statements contain information about S3 Process Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised as the company becomes entitled to consideration for the goods supplied.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of 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 cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 25% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


Page 3 continued...
S3 Process Limited (Registered number: 06864748)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2026

2. ACCOUNTING POLICIES - continued
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 6 (2025 - 6 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2025 9,778 23,098 197,657 70,901 301,434
Additions - - - 4,712 4,712
At 30 September 2026 9,778 23,098 197,657 75,613 306,146
DEPRECIATION
At 1 October 2025 3,946 22,742 58,771 57,115 142,574
Charge for year 2,444 178 27,124 7,119 36,865
At 30 September 2026 6,390 22,920 85,895 64,234 179,439
NET BOOK VALUE
At 30 September 2026 3,388 178 111,762 11,379 126,707
At 30 September 2025 5,832 356 138,886 13,786 158,860

Page 4 continued...
S3 Process Limited (Registered number: 06864748)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2026

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 October 2025
and 30 September 2026 197,657
DEPRECIATION
At 1 October 2025 58,771
Charge for year 27,124
At 30 September 2026 85,895
NET BOOK VALUE
At 30 September 2026 111,762
At 30 September 2025 138,886

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 October 2025
and 30 September 2026 85
NET BOOK VALUE
At 30 September 2026 85
At 30 September 2025 85

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Trade debtors 317,565 175,192
Amounts owed by group undertakings - 1,406
Other debtors 11,696 10,406
329,261 187,004

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Hire purchase contracts 105,511 19,625
Trade creditors 46,780 38,231
Taxation and social security 223,901 199,694
Other creditors 131,290 202,812
507,482 460,362

Page 5 continued...
S3 Process Limited (Registered number: 06864748)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2026

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2026 2025
£    £   
Hire purchase contracts - 105,511

9. SECURED DEBTS

The following secured debts are included within creditors:

2026 2025
£    £   
Hire purchase contracts 105,511 125,136

Hire purchase contracts are secured against the assets to which they relate.

10. OTHER FINANCIAL COMMITMENTS

The company had a commitments under a non cancellable operating lease at 30th September 2026 amounting to £10,136 (2025: £17,290). This commitment represents the total amount of payments due on the lease ending in February 2028.

Page 6