Company No: 14633622 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	28.02.2025		29.02.2024
		£		£
Fixed assets
Tangible assets	3	1,470		0
Investment property	4	493,994		493,994
		495,464		493,994
Current assets
Stocks	5	50		50
Debtors	6	302		4,365
Cash at bank and in hand		4,492		17,675
		4,844		22,090
Creditors: amounts falling due within one year	7	( 84,019)		( 67,138)
Net current liabilities		(79,175)		(45,048)
Total assets less current liabilities		416,289		448,946
Creditors: amounts falling due after more than one year	8	( 395,000)		( 435,000)
Net assets		21,289		13,946
Capital and reserves
Called-up share capital	9	100		100
Profit and loss account		21,189		13,846
Total shareholders' funds		21,289		13,946

For the financial year ending 28 February 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Dorset Eco Lettings Limited (registered number: 14633622) were approved and authorised for issue by the Board of Directors on 25 September 2025. They were signed on its behalf by:

H Tombs Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Dorset Eco Lettings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 51- 59 Nuffield Road Nuffield Road, Nuffield Industrial Estate, Poole, BH17 0RJ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated as rent receivable.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Plant and machinery	25 % reducing balance
Fixtures and fittings	25 % reducing balance
Office equipment	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	Year ended 28.02.2025		Period from 02.02.2023 to 29.02.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		2

3. Tangible assets

	Plant and machinery		Fixtures and fittings		Office equipment		Total
	£		£		£		£
Cost
At 01 March 2024	0		0		0		0
Additions	880		329		475		1,684
At 28 February 2025	880		329		475		1,684
Accumulated depreciation
At 01 March 2024	0		0		0		0
Charge for the financial year	128		27		59		214
At 28 February 2025	128		27		59		214
Net book value
At 28 February 2025	752		302		416		1,470
At 29 February 2024	0		0		0		0

4. Investment property

	Investment property
	£
Valuation
As at 01 March 2024	493,994
As at 28 February 2025	493,994

5. Stocks

	28.02.2025		29.02.2024
	£		£
Stocks	50		50

6. Debtors

	28.02.2025		29.02.2024
	£		£
Trade debtors	0		2,986
Other debtors	302		1,379
	302		4,365

7. Creditors: amounts falling due within one year

	28.02.2025		29.02.2024
	£		£
Trade creditors	106		1,028
Taxation and social security	1,498		3,368
Other creditors	82,415		62,742
	84,019		67,138

8. Creditors: amounts falling due after more than one year

	28.02.2025		29.02.2024
	£		£
Other creditors	395,000		435,000

There are no amounts included above in respect of which any security has been given by the small entity.

9. Called-up share capital

	28.02.2025		29.02.2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100