REGISTERED NUMBER: 13443434 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

Dime2 Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

DIRECTOR:

Ms S Merali

REGISTERED OFFICE:

53 St.Clair Drive

Worcester Park

Surrey

KT4 8UG

REGISTERED NUMBER:

13443434 (England and Wales)

ACCOUNTANTS:

Mcak & Co ,

Financial Accountants

No15, 1st Floor.

Princeton Mews

167-169 London Road

Kingston Upon Thames

Surrey

KT2 6PT

FIXED ASSETS

Tangible assets

4

374

-

Investment property

5

900,000

900,000

900,374

900,000

CURRENT ASSETS

Debtors

6

-

92,240

Cash at bank

152,615

132,372

152,615

224,612

CREDITORS

Amounts falling due within one year

7

8,501

51,337

NET CURRENT ASSETS

144,114

173,275

TOTAL ASSETS LESS CURRENT LIABILITIES

1,044,488

1,073,275

PROVISIONS FOR LIABILITIES

137,152

137,152

NET ASSETS

907,336

936,123

CAPITAL AND RESERVES

Called up share capital

1

1

Revaluation reserve

8

734,674

734,674

Retained earnings

172,661

201,448

907,336

936,123

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 14 August 2026 and were signed by:

Ms S Merali - Director

1.	STATUTORY INFORMATION

Dime2 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.

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.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST OR VALUATION

Additions

499

At 31 December 2025

499

DEPRECIATION

Charge for year

125

At 31 December 2025

125

NET BOOK VALUE

At 31 December 2025

374

Cost or valuation at 31 December 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2023

900,000

-

900,000

Cost

-

499

499

900,000

499

900,499

If freehold land buildings had not been revalued 2022 would have been included at the following historical cost:

31.12.25

31.12.24

£

£

Cost

178,146

178,146

Aggregate depreciation

49,972

49,972

Value of land in freehold land and buildings

128,174

128,174

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

900,000

NET BOOK VALUE

At 31 December 2025

900,000

At 31 December 2024

900,000

Fair value at 31 December 2025 is represented by:

£

Valuation in 2022

900,000

If the property had not been revalued 2022 would have been included at the following historical cost:

31.12.25

31.12.24

£

£

Cost

178,146

178,146

valued on an open market basis on by .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

-

92,240

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

630

-

Taxation and social security

-

35,757

Other creditors

7,871

15,580

8,501

51,337

8.

RESERVES

Revaluation

reserve

£

At 1 January 2025

and 31 December 2025

734,674