Touchstone 3 Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08732248

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		820,000
Investment Properties	5		985,000		-

			985,000		820,000
CURRENT ASSETS
Debtors	6	2,198,404		2,027,767
Cash at bank and in hand		43,616		884

		2,242,020		2,028,651
Creditors: Amounts Falling Due Within One Year	7	(1,613,153 )		(2,164,771 )

NET CURRENT ASSETS (LIABILITIES)			628,867		(136,120 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,613,867		683,880

Creditors: Amounts Falling Due After More Than One Year	8		(1,532,921 )		(815,089 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(41,250 )		-

NET ASSETS/(LIABILITIES)			39,696		(131,209 )

CAPITAL AND RESERVES
Called up share capital	9		180		180
Profit and Loss Account			39,516		(131,389 )

SHAREHOLDERS' FUNDS			39,696		(131,209)

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Touchstone 3 Limited

Balance Sheet (continued)

As At 31 March 2026

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Robert Simpson

Director

09/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Touchstone 3 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08732248 . The registered office is TS2 Pinewood Business Park, Coleshill Road, Solihull, West Midlands, B37 7HG.

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

Rental income from property is recognised in the profit or loss on a straight line bsis over the term of the lease.

2.3. 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

No Depreciation

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Taxation

Income tax expense represents deferred tax.

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: 2 (2025: 2)

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Touchstone 3 Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Land & Property
	Freehold
	£
Cost or Valuation
As at 1 April 2025	820,000
Transfers	(820,000 )

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	820,000

5. Investment Property

	2026
	£
Fair Value
As at 1 April 2025	820,000
Revaluations	165,000

As at 31 March 2026	985,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2026	2025
	£	£
Cost	820,000	-

6. Debtors

	2026	2025
	£	£
Due within one year
Amounts owed by related parties	2,198,404	2,027,767

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	5,844
Other loans	1,556,188	2,146,444
Other creditors	56,965	12,483

	1,613,153	2,164,771

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

	2026	2025
	£	£
Other loans	1,532,921	815,089

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Touchstone 3 Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	180	180

10. Related Party Transactions

Amounts owed to the company includes amounts due from TS2 (Freehold) Limited of £1,369,705 (2025 £1,440,705) and Candlelight Property Limited of £828,699 (2025 £587,062). Both of these companies are associated by virtue of common ownership and control.

No interest is being charged on these balances.

Other Loans includes £832,128 (2025 £1,302,571) of loans payable to the Directors and family members of the Directors. In the year to 31 March 2026 interest amounting to £33,573 (2025 £36,166) was charged to the profit and loss account in respect of these loans.

A Small Self Administered Pension Scheme of which the Directors are members, has made loans to the company with outstanding balances of £2,256,980 (2025 £1,658,962), which have been secured against assets owned by Touchstone 3 Ltd and assets owned by the Directors. Interest is being charged on these loans at a rate of 6.00%.

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