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Registered number: 13909531 DOS PASSOS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
DOS PASSOS LIMITED REGISTERED NUMBER: 13909531 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 1,091,643 |  | 531,517
|  |  | 1,091,643 |  | 531,517
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 695 |  | 2,224 |
Cash at bank and in hand |  | 22,799 |  | 21,888 |
|  | 23,494 |  | 24,112 |
Creditors: amounts falling due within one year | 6 | (1,055,362) |  | (519,616) |
Net current liabilities |  |  | (1,031,868) |  | (495,504)
Total assets less current liabilities |  |  | 59,775 |  | 36,013
Net assets |  |  | 59,775 |  | 36,013
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | 59,675 |  | 35,913
|  |  | 59,775 |  | 36,013
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DOS PASSOS LIMITED REGISTERED NUMBER: 13909531 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 October 2025.
B Blackwall
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
DOS PASSOS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
The Company is a private company, limited by shares, incorporated and domiciled in England within the United Kingdom, registration number 13909531. The Company's registered office is Sterling House, 71 Francis Road, Edgbaston, Birmingham, United Kingdom, B16 8SP. The financial statements are presented in sterling which is the functional currency of the company and the financial statements are rounded to the nearest £1. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The accounts have been prepared on the going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rental of property Turnover from the rental of property is recognised when all the following conditions are satisfied: - the amount of turnover can be measured reliably; - it is probable that the Company will receive consideration due for the rental of properties; - the period of rent can be measured reliably; and - the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Page 3
DOS PASSOS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Investment property
Investment property is carried at fair value determined annually by external valuers 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. Changes in fair value are recognised in profit or loss.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 April 2024 | 531,517
| Additions at cost | 560,126
| At 31 March 2025 | 1,091,643
The 2025 valuations were made by the directors, on an open market value for existing use basis.
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DOS PASSOS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 108 | 2,224
| Prepayments and accrued income | 587 | -
|  | 695 | 2,224
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 5,574 | 4,623
| Other taxation and social security | 2,946 | 1,388
| Other creditors | 1,031,715 | 506,025
| Accruals and deferred income | 15,127 | 7,580
|  | 1,055,362 | 519,616
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
8. | Related party transactions
| As at 31 March 2025 amounts of £1,028,517 (2024 - £502,827) were due to directors. Loans are interest free and repayable on demand.
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