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REGISTERED NUMBER: 13786046 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Dan Tobin Smith Property Limited

| Dan Tobin Smith Property Limited (Registered number: 13786046) |

Contents of the Financial Statements

for the Year Ended 31 MARCH 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 2 |

| Dan Tobin Smith Property Limited (Registered number: 13786046) |

Balance Sheet

31 MARCH 2025

| 31.3.25 |  | 31.3.24

| Notes | £ | £ |

FIXED ASSETS

Investment property | 4 | 700,002 |  | 693,071 |  |

CURRENT ASSETS

Debtors | 5 | 27,164 |  | 5,400 |  |

Cash at bank | 51,937 |  | 63,236 |  |

79,101 |  | 68,636 |  |

CREDITORS

Amounts falling due within one year | 6 | (77,039 | ) | (718,840 | ) |

NET CURRENT ASSETS/(LIABILITIES) | 2,062 |  | (650,204 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 702,064 |  | 42,867 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (630,096 | ) | - |  |

NET ASSETS | 71,968 |  | 42,867 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 71,967 |  | 42,866 |  |

SHAREHOLDERS' FUNDS | 71,968 |  | 42,867 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 approved by the director and authorised for issue on 16 February 2026 and were signed by:

Mr D T Smith - Director

| Dan Tobin Smith Property Limited (Registered number: 13786046) |

Notes to the Financial Statements

for the Year Ended 31 MARCH 2025

1. | STATUTORY INFORMATION

| Dan Tobin Smith Property Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 13786046.The registered office is Suite 2A, 7th Floor - PF City Reach, 5 Greenwich View Place, London, E14 9NN.

| The presentation currency of the financial statements is pound sterling (£) and the level of rounding is the nearest £1.

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 as modified by the revaluation of certain assets.

| Rental income

| Rental income from investment property is recognised in the profit and loss account on a receivable basis.

| Investment property

| The investment property is carried at fair value determined annually by the directors and derived from current market rents and investment property yields for comparable properties. No depreciation is provided on the building and changes in fair value are recognised in profit or loss.

| Financial instruments

| The company has entered into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like other debtors, creditors and loans to related parties.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is fund, an impairment loss is recognised in the profit and loss.

| 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.

| 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.

| Dan Tobin Smith Property Limited (Registered number: 13786046) |

Notes to the Financial Statements - continued

for the Year Ended 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Cash

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

| 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.

| Consolidation accounts

| In the opinion of the directors, the company and its subsidiary undertakings comprise a small group. The company has therefore taken advantage of the exemption provided by section 398 of the Companies Act 2006 not to prepare group accounts.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024 | 693,071 |  |

| Revaluations | 6,931 |  |

| At 31 March 2025 | 700,002 |  |

| NET BOOK VALUE

| At 31 March 2025 | 700,002 |  |

| At 31 March 2024 | 693,071 |  |

| Fair value at 31 March 2025 is represented by:

£ |

| Valuation in 2024 | 6,862 |  |

| Valuation in 2025 | 6,931 |  |

| Cost | 686,209 |  |

700,002 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 10,800 |  | - |  |

| Amounts owed by group undertakings | 16,317 |  | 5,400 |  |

| Other debtors | 47 |  | - |  |

27,164 |  | 5,400 |  |

| Dan Tobin Smith Property Limited (Registered number: 13786046) |

Notes to the Financial Statements - continued

for the Year Ended 31 MARCH 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Amounts owed to group undertakings | 64,999 |  | 711,376 |  |

| Taxation and social security | 8,674 |  | 4,914 |  |

| Other creditors | 3,366 |  | 2,550 |  |

77,039 |  | 718,840 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Amounts owed to participating interests | 630,096 |  | - |  |

8. | RELATED PARTY DISCLOSURES

| At the balance sheet date the company owed £630,096 (2024: £646,377) to Dan tobin Smith Studio Limited.

| At the balance sheet date the company owed £64,999 (2024: £64,999) to Dan Tobin Smith Holdings Limited.

| At the balance sheet date the company was owed £16,317 (2024: £5,400) by Optical Arts Ltd.

| The company takes advantage of the exemption by not disclosing related party transactions.