Dash Estates Investment Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 15341974

		31 December 2025		31 December 2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		2,757,000		2,624,173

			2,757,000		2,624,173
CURRENT ASSETS
Debtors	5	4,192		4,339
Cash at bank and in hand		12,972		547

		17,164		4,886
Creditors: Amounts Falling Due Within One Year	6	(1,407,659 )		(1,252,946 )

NET CURRENT ASSETS (LIABILITIES)			(1,390,495 )		(1,248,060 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,366,505		1,376,113

Creditors: Amounts Falling Due After More Than One Year	7		(1,420,250 )		(1,495,000 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(25,237 )		-

NET LIABILITIES			(78,982 )		(118,887 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			(79,082 )		(118,987 )

SHAREHOLDERS' FUNDS			(78,982)		(118,887)

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Dash Estates Investment Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Chiara Mensi

Director

12/06/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Dash Estates Investment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15341974 . The registered office is Birchin Court, 20 Birchin Lane, London, EC3V 9DJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The financial statements are prepared on the basis of the going concern, which assumes that the company will be inoperational existence for the foreseeable future. This depends upon continued support of the shareholders. The financial statements do not include any adjustments that would result if such support is withdrawn.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

Turnover also represents amounts receivable for property rental in the UK.

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Financial Instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset , with the net amounts presented in the financial statements , when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

...CONTINUED

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Dash Estates Investment Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Financial Instruments - continued

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables 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 payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends

payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2.6. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

2.7. Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Investment Property

	31 December 2025
	£
Fair Value
As at 1 January 2025	2,624,173
Revaluations	132,827

As at 31 December 2025	2,757,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

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Dash Estates Investment Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

	31 December 2025	31 December 2024
	£	£
Cost	2,624,173	2,624,173

5. Debtors

	31 December 2025	31 December 2024
	£	£
Due within one year
Other debtors	4,192	4,339

6. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 December 2024
	£	£
Trade creditors	1,865	3,331
Other creditors	1,405,794	1,249,615

	1,407,659	1,252,946

7. Creditors: Amounts Falling Due After More Than One Year

	31 December 2025	31 December 2024
	£	£
Bank loans	1,420,250	1,495,000

8. Secured Creditors

The Company has guaranteed loan from Turkish Bank (UK) amounting to £1,420,250 (2024: £1,495,000). The guarantee is secured by charges on the Company's Investment Properties.

	31 December 2025		31 December 2024
	£		£
Bank loans and overdrafts	1,420,250		1,495,000

9. Deferred Taxation

The provision for deferred tax is made up as follows:

	31 December 2025	31 December 2024
	£	£
Other timing differences	25,237	-

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Dash Estates Investment Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

10. Share Capital

	31 December 2025	31 December 2024
	£	£
Called Up Share Capital not Paid	100	100

Amount of Allotted, Called Up Share Capital	100	100

Allotted and issued 100 ordinary share in £1 nominal value each

11. Ultimate Controlling Party

The company's ultimate controlling party is Mr Cengiz Konukoglu and Ms Hale Konukoglu by virtue of his ownership of 100% of the issued share capital in the company.

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