REGISTERED NUMBER: 11835615 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Day One Property Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

118,000

125,000

CURRENT ASSETS

Debtors

5

225

161

Cash at bank

85,291

86,815

85,516

86,976

CREDITORS

Amounts falling due within one year

6

68,228

68,046

NET CURRENT ASSETS

17,288

18,930

TOTAL ASSETS LESS CURRENT LIABILITIES

135,288

143,930

CREDITORS

Amounts falling due after more than one year

7

(91,800

)

(91,800

)

PROVISIONS FOR LIABILITIES

(4,691

)

(6,332

)

NET ASSETS

38,797

45,798

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

8

28,297

35,297

Retained earnings

10,400

10,401

38,797

45,798

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 2 July 2026 and were signed on its behalf by:

Mrs C Win - Director

1.	STATUTORY INFORMATION

Day One Property Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11835615

Registered office:

19 Castell Loke

Heckingham

Norwich

NR14 6GN

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Freehold property

-

not provided

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST OR VALUATION

At 1 March 2025

125,000

Revaluations

(7,000

)

At 28 February 2026

118,000

NET BOOK VALUE

At 28 February 2026

118,000

At 28 February 2025

125,000

Cost or valuation at 28 February 2026 is represented by:

Land and

buildings

£

Valuation in 2023

30,297

Valuation in 2025

5,000

Valuation in 2026

(7,000

)

Cost

89,703

118,000

If freehold property had not been revalued it would have been included at the following historical cost:

28.2.26

28.2.25

£

£

Cost

89,703

89,703

Freehold property was valued on an open market basis on 28 February 2026 by the directors .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Other debtors

225

161

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Other creditors

68,228

68,046

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans

91,800

91,800

8.

RESERVES

Revaluation

reserve

£

At 1 March 2025

35,297

Movement in the year

(7,000

)

At 28 February 2026

28,297