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Registration number: 04381390

Dotsquares Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Dotsquares Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 8

Dotsquares Limited

Company Information

Director | Mr B Chandra

Company secretary | Mrs S Chandra

Registered office | Unit 2, Albourne Court Henfield Road Albourne West Sussex BN6 9FF

Accountants | Blue Spire Limited Chartered AccountantsCawley Priory South Pallant Chichester West Sussex PO19 1SY

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Dotsquares Limited
for the Year Ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dotsquares Limited for the year ended 30 September 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Dotsquares Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Dotsquares Limited and state those matters that we have agreed to state to the Board of Directors of Dotsquares Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dotsquares Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Dotsquares Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Dotsquares Limited. You consider that Dotsquares Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Dotsquares Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Blue Spire Limited
Chartered Accountants
Cawley Priory
South Pallant
Chichester
West Sussex
PO19 1SY

7 April 2026

Dotsquares Limited

(Registration number: 04381390)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 27,798 | 37,063
Current assets |  |  |
Debtors | 5 | 3,264,199 | 3,370,908
Investments | 6 | 125,000 | 125,000
Cash at bank and in hand |  | 4,333,081 | 3,610,191
|  | 7,722,280 | 7,106,099
Creditors: Amounts falling due within one year | 7 | (1,601,078) | (2,014,960)
Net current assets |  | 6,121,202 | 5,091,139
Net assets |  | 6,149,000 | 5,128,202
Capital and reserves |  |  |
Called up share capital | 8 | 5,000 | 5,000
Retained earnings |  | 6,144,000 | 5,123,202
Shareholders' funds |  | 6,149,000 | 5,128,202

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 7 April 2026

......................................... Mr B Chandra Director

Dotsquares Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Unit 2, Albourne Court
Henfield Road
Albourne
West Sussex
BN6 9FF

These financial statements were authorised for issue by the director on 7 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Dotsquares Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 25% reducing balance
Furniture and fittings | 25% reducing balance
Office equipment | 25% reducing balance
Motor vehicles | 25% reducing balance

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Dotsquares Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 16 (2024 - 16).

4 | Tangible assets

| Fixtures and fittings £ | Plant and machinery £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 October 2024 | 57,964 | 2,234 | 4,169 | 61,390 | 125,757
At 30 September 2025 | 57,964 | 2,234 | 4,169 | 61,390 | 125,757
Depreciation
At 1 October 2024 | 55,434 | 2,234 | 4,169 | 26,857 | 88,694
Charge for the year | 632 | - | - | 8,633 | 9,265
At 30 September 2025 | 56,066 | 2,234 | 4,169 | 35,490 | 97,959
Carrying amount
At 30 September 2025 | 1,898 | - | - | 25,900 | 27,798
At 30 September 2024 | 2,530 | - | - | 34,533 | 37,063

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 745,108 | 730,963
Prepayments | 151,678 | 133,536
Other debtors | 2,367,413 | 2,506,409
| 3,264,199 | 3,370,908

6 | Current asset investments

| 2025 £ | 2024 £
Other investments | 125,000 | 125,000

Dotsquares Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 772,302 | 1,288,365
Taxation and social security | 595,498 | 458,814
Accruals and deferred income | 129,649 | 169,698
Other creditors | 103,629 | 98,083
| 1,601,078 | 2,014,960

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 5,000 | 5,000 | 5,000 | 5,000

9 | Dividends

Interim dividends paid

|  | 2025 £ |  | 2024 £
Interim dividend of £40.00 (2024 - £18.00) per each Ordinary |  | 200,000 |  | 90,000

10 | Related party transactions

Transactions with the director

2025 | At 1 October 2024 £ | Advances to director £ | Repayments by director £ | At 30 September 2025 £
Mr B Chandra
Balance owed to director | (1,674) | 199,050 | (202,500) | (5,124)

2024 | At 1 October 2023 £ | Advances to director £ | Repayments by director £ | At 30 September 2024 £
Mr B Chandra
Balance owed to director | (366) | 118,246 | (119,554) | (1,674)

Dotsquares Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Loans to related parties

2025 | Entities with joint control or significant influence £ | Total £
At start of period | 2,254,697 | 2,254,697
Advanced | 103,000 | 103,000
At end of period | 2,357,697 | 2,357,697

Terms of loans to related parties

The company has provided an interest free loan to Dotsquares Properties Limited, a company under common control.There is no formal loan agreement, the loan is repayable at shareholder discreation.