Double Three Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

Double Three Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07507799 . The registered office is 207 Guildford Road, Lightwater, GU18 5RB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover represents sale of goods during the year, net of value added tax.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

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.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	50 years straight line
Plant & Machinery	25% on cost
Fixtures & Fittings	25% on cost

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

2.7. Financial Instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

...CONTINUED

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Double Three Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.7. Financial Instruments - continued

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities include creditors and bank loans.

Trade creditors and other creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Interest bearing borrowings are initially measured at fair value, net of transaction costs. Interest bearing borrowings are subsequently carried at amortised cost. Interest expense is recognised on the basis of the effective interest method and included in interest payable.

Borrowings are classified as current unless the company has an unconditional right to defer settlement for at least 12 months after the reporting period.

2.8. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 9)

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Double Three Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 February 2025	42,500

As at 31 January 2026	42,500

Amortisation
As at 1 February 2025	42,500

As at 31 January 2026	42,500

Net Book Value
As at 31 January 2026	-

As at 1 February 2025	-

5. Tangible Assets

	Land & Property
	Freehold	Leasehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 February 2025	351,905	118,231	14,940	7,500	492,576
Additions	-	-	50,000	-	50,000

As at 31 January 2026	351,905	118,231	64,940	7,500	542,576

Depreciation
As at 1 February 2025	71,583	-	14,940	7,500	94,023
Provided during the period	6,837	-	7,292	-	14,129

As at 31 January 2026	78,420	-	22,232	7,500	108,152

Net Book Value
As at 31 January 2026	273,485	118,231	42,708	-	434,424

As at 1 February 2025	280,322	118,231	-	-	398,553

6. Stocks

	2026	2025
	£	£
Finished goods	28,031	14,511

7. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	48,982	48,982

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Double Three Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	52,616	38,583
Other creditors	14,067	13,467
Taxation and social security	28,328	23,084

	95,011	75,134

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	52,349	-
Bank loans	235,190	278,860

	287,539	278,860

10. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	52,349	-

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

12. Ultimate Controlling Party

The company's ultimate controlling party is Mr K Murukathash

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		434,424		398,553

			434,424		398,553
CURRENT ASSETS
Stocks	6	28,031		14,511
Debtors	7	48,982		48,982
Cash at bank and in hand		39,061		14,858

		116,074		78,351
Creditors: Amounts Falling Due Within One Year	8	(95,011 )		(75,134 )

NET CURRENT ASSETS (LIABILITIES)			21,063		3,217

TOTAL ASSETS LESS CURRENT LIABILITIES			455,487		401,770

Creditors: Amounts Falling Due After More Than One Year	9		(287,539 )		(278,860 )

NET ASSETS			167,948		122,910

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			167,848		122,810

SHAREHOLDERS' FUNDS			167,948		122,910