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REGISTERED NUMBER: 05842032 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

DOT 31 Limited

DOT 31 Limited (Registered number: 05842032)

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

DOT 31 Limited

Company Information

for the Year Ended 30 June 2025

| DIRECTORS: | Mr C B Coe

| Mrs Y Powell

| SECRETARY: | Mrs Y Powell

| REGISTERED OFFICE: | 7 The Close

| Muswell Avenue

| London

| N10 2ED

| REGISTERED NUMBER: | 05842032 (England and Wales)

| ACCOUNTANTS: | Cowan & Partners Limited

| 60 Constitution Street

| Edinburgh

| EH6 6RR

DOT 31 Limited (Registered number: 05842032)

Balance Sheet

30 June 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 10,740 |  | 5,089 |  |

Tangible assets | 5 | - |  | - |  |

10,740 |  | 5,089 |  |

CURRENT ASSETS

Debtors | 6 | 1,639 |  | 733 |  |

Cash at bank | 7,261 |  | 3,032 |  |

8,900 |  | 3,765 |  |

CREDITORS

Amounts falling due within one year | 7 | 218,793 |  | 207,312 |  |

NET CURRENT LIABILITIES | (209,893 | ) | (203,547 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (199,153 | ) | (198,458 | ) |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Retained earnings | (199,353 | ) | (198,658 | ) |

SHAREHOLDERS' FUNDS | (199,153 | ) | (198,458 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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 approved by the Board of Directors and authorised for issue on 17 March 2026 and were signed on its behalf by:

Mrs Y Powell - Director

DOT 31 Limited (Registered number: 05842032)

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| DOT 31 Limited is a private company, limited by shares , registered in England and Wales. 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| The accounts have been prepared on a going concern basis and the directors have confirmed that they will continue to support the company's financial commitments as required.

| Turnover

| Turnover is measured at fair value of the consideration received or receivable and represents the amount receivable for goods supplied to customers in the normal course of business, excluding value added tax. The policy is to recognise a sale when the company obtains the right to consideration.

| Intangible fixed assets

| Intangible assets are originally recognised at cost, and reviewed each year for any indicators of impairment.

| Amortisation is provided at the following annual rates in order to write off each asset over its useful economic life.

| Development Costs - 33% Straight Line

| Tangible fixed assets

| At the balance sheet date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Depreciation is provided at the following annual rates in order to write off each asset over its useful economic life.

| Computer Equipment - 33% Straight Line

| There were no indicators of impairment noted during the year.

| 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.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

DOT 31 Limited (Registered number: 05842032)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

3. | EMPLOYEES AND DIRECTORS

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

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 July 2024 | 67,612 |  |

| Additions | 13,353 |  |

| At 30 June 2025 | 80,965 |  |

| AMORTISATION

| At 1 July 2024 | 62,523 |  |

| Charge for year | 7,702 |  |

| At 30 June 2025 | 70,225 |  |

| NET BOOK VALUE

| At 30 June 2025 | 10,740 |  |

| At 30 June 2024 | 5,089 |  |

| During the year, there were no impairment indicators.

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 5,548 |  |

| DEPRECIATION

| At 1 July 2024

| and 30 June 2025 | 5,548 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| During the year, there were no impairment indicators.

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Other debtors | 1,639 |  | 733 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Other creditors | 218,793 |  | 207,312 |  |