Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Dimensionless Limited
for the Year Ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dimensionless Limited for the year ended 31 August 2025 as set out on pages 3 to 7 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 of Scotland, we are subject to its ethical and other professional requirements which are detailed at www.icas.com.

This report is made solely to the Board of Directors of Dimensionless 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 Dimensionless Limited and state those matters that we have agreed to state to the Board of Directors of Dimensionless Limited, as a body, in this report in accordance with the requirements of The Institute of Chartered Accountants of Scotland as detailed at www.icas.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dimensionless Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Dimensionless 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 Dimensionless Limited. You consider that Dimensionless 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 Dimensionless 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.

......................................

Mitchell Oswald Chartered Accountants
28 James Young Road
Bathgate
West Lothian
EH48 2UP

21 April 2026

Dimensionless Limited

(Registration number: SC639523)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Other financial assets	5	978,442	902,965
Current assets
Debtors	6	9	81
Cash at bank and in hand		774	800
		783	881
Creditors: Amounts falling due within one year	7	(610,929)	(635,209)
Net current liabilities		(610,146)	(634,328)
Total assets less current liabilities		368,296	268,637
Provisions for liabilities		(65,785)	(42,837)
Net assets		302,511	225,800
Capital and reserves
Called up share capital		100	100
Other reserves		200,210	147,751
Retained earnings		102,201	77,949
Shareholders' funds		302,511	225,800

For the financial year ending 31 August 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

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 21 April 2026
 

......................................... Dr B Fleming Director

Dimensionless Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

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

The address of its registered office is:
17 Forbes Road
Edinburgh
EH10 4EG

These financial statements were authorised for issue by the director on 21 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.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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 over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	33% on cost

Dimensionless Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Investments

Investments are stated at fair value. Any gain or loss on the revaluation of investments is included within the profit and loss account.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand 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 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.

Financial instruments

Classification

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and director's loans to the company.

 Recognition and measurement

Trade debtors and trade creditors are measured at the undiscounted amounts receivable from a customer or payable to a supplier, which is normally the invoice price.

Loans received from a bank at a market rate of interest are recognised at the amount of cash received from the bank, less separately incurred transaction costs.

Director's loans to the company which are repayable on demand are measured at the undiscounted amount of the cash expected to be paid.

Investments in equity shares which are publicly traded or where the fair value of the shares can be measured reliably are initially measured at fair value. Transaction costs are charged to profit or loss. The investments are subsequently remeasured in the balance sheet at fair value with changes in fair value recognised through profit and loss.

 Impairment

Trade debtors are assessed at the end of each reporting period for objective evidence of impairment. If such evidence is found, an impairment loss is recognised in profit or loss.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

Dimensionless Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 September 2024	5,406	5,406
At 31 August 2025	5,406	5,406
Depreciation
At 1 September 2024	5,406	5,406
At 31 August 2025	5,406	5,406
Carrying amount
At 31 August 2025	-	-

5	Other financial assets

	Financial assets at fair value through profit and loss £	Total £
Non-current financial assets
Cost or valuation
At 1 September 2024	902,965	902,965
Fair value adjustments	75,407	75,407
Additions	70	70
At 31 August 2025	978,442	978,442
Carrying amount
At 31 August 2025	978,442	978,442

6

Debtors

Current	2025 £	2024 £
Prepayments	9	81
	9	81

Dimensionless Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	608,649	632,989
Accruals and deferred income		2,280	2,220
		610,929	635,209

8	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Other borrowings	608,649	632,989