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REGISTERED NUMBER: NI637114 (Northern Ireland)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

DOTSY INVESTMENTS LIMITED

DOTSY INVESTMENTS LIMITED (REGISTERED NUMBER: NI637114)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


DOTSY INVESTMENTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: D Doherty
Mrs E Doherty





REGISTERED OFFICE: 17 Clarendon Road
Belfast
United Kingdom
Co. Antrim
BT1 3BG





REGISTERED NUMBER: NI637114 (Northern Ireland)





ACCOUNTANTS: Baker Tilly Mooney Moore
17 Clarendon Road
Clarendon Dock
Belfast
BT1 3BG

DOTSY INVESTMENTS LIMITED (REGISTERED NUMBER: NI637114)

BALANCE SHEET
31 DECEMBER 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 37,250 37,250
Investments 5 32,553 42,203
69,803 79,453

CURRENT ASSETS
Debtors 6 638,624 635,312
Cash at bank 823,012 781,610
1,461,636 1,416,922
CREDITORS
Amounts falling due within one year 7 511,700 197,917
NET CURRENT ASSETS 949,936 1,219,005
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,019,739

1,298,458

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 1,019,539 1,298,258
SHAREHOLDERS' FUNDS 1,019,739 1,298,458

DOTSY INVESTMENTS LIMITED (REGISTERED NUMBER: NI637114)

BALANCE SHEET - continued
31 DECEMBER 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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 authorised for issue and approved by the Board of Directors and authorised for issue on 26 September 2024 and were signed on its behalf by:





D Doherty - Director


DOTSY INVESTMENTS LIMITED (REGISTERED NUMBER: NI637114)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

Dotsy Investments Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

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.

Significant judgements and estimates
The directors do not consider there to be any significant judgements or estimates involved in the preparation of these 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures, fittings & equipment - 20% on reducing balance

Financial instruments
All financial instruments of the company are considered to meet the definition of basic financial instruments.

- Short term debtors and creditors
Debtors and creditors with no stated interest rate and are receivable or payable on demand are recognised at transaction price, and subject to annual impairment reviews. Any losses arising on impairment are recognised in the profit and loss account.

- Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.


DOTSY INVESTMENTS LIMITED (REGISTERED NUMBER: NI637114)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


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.

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.

Investments
- Interest in jointly controlled entities
The company has adopted the cost model for investments in jointly controlled entities. The investment is valued at cost less any accumulated impairment losses. Distributions from the jointly controlled entities are recognised as income when received.

- Other investments
Other investments are valued at cost less accumulated impairment losses, as fair value can not be measured reliably.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Fixtures,
fittings
& equipmen
£   
COST
At 1 January 2023
and 31 December 2023 37,250
NET BOOK VALUE
At 31 December 2023 37,250
At 31 December 2022 37,250

DOTSY INVESTMENTS LIMITED (REGISTERED NUMBER: NI637114)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


5. FIXED ASSET INVESTMENTS
Interest
in joint Unlisted
venture investments Totals
£    £    £   
COST
At 1 January 2023 1,027 41,176 42,203
Disposals - (9,650 ) (9,650 )
At 31 December 2023 1,027 31,526 32,553
NET BOOK VALUE
At 31 December 2023 1,027 31,526 32,553
At 31 December 2022 1,027 41,176 42,203

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Amounts owed by participating interests 582,169 596,906
Other debtors 56,455 38,406
638,624 635,312

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Amounts owed to participating interests 221,544 -
Taxation and social security 25,358 16,215
Other creditors 264,798 181,702
511,700 197,917