Company registration number 12163975 (England and Wales)
DOSCAP LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
DOSCAP LIMITED
COMPANY INFORMATION
Director
Mr R S Dosanjh
Company number
12163975
Registered office
1010 Eskdale Road
Winnersh Triangle
Wokingham
Berkshire
RG41 5TS
Accountants
Donald Reid Limited
1010 Eskdale Road
Winnersh Triangle
Wokingham
Berkshire
RG41 5TS
DOSCAP LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
DOSCAP LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
611
896
Investment property
4
600,000
600,000
600,611
600,896
Current assets
Debtors
5
1,672
-
0
Cash at bank and in hand
19,562
14,406
21,234
14,406
Creditors: amounts falling due within one year
6
(234,980)
(247,874)
Net current liabilities
(213,746)
(233,468)
Total assets less current liabilities
386,865
367,428
Creditors: amounts falling due after more than one year
7
(196,743)
(177,200)
Provisions for liabilities
(43,348)
(43,195)
Net assets
146,774
147,033
Capital and reserves
Called up share capital
10
100
100
Profit and loss reserves
146,674
146,933
Total equity
146,774
147,033
DOSCAP LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 AUGUST 2025
31 August 2025
- 2 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 18 August 2026
Mr R S Dosanjh
Director
Company registration number 12163975 (England and Wales)
DOSCAP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
1
Accounting policies
Company information

Doscap Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1010 Eskdale Road, Winnersh Triangle, Wokingham, Berkshire, RG41 5TS.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises of rental income and and related services provided to customers. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25%
Office equipment
25%

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

DOSCAP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and 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.

1.7
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 balance sheet 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 debtors 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. Financial assets classified as receivable within one year are not amortised.

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.

DOSCAP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities, including creditors, 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 paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

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

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts 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 creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

DOSCAP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
3
Tangible fixed assets
Fixtures and fittings
Office equipment
Total
£
£
£
Cost
At 1 September 2024 and 31 August 2025
1,140
218
1,358
Depreciation and impairment
At 1 September 2024
244
218
462
Depreciation charged in the year
285
-
0
285
At 31 August 2025
529
218
747
Carrying amount
At 31 August 2025
611
-
0
611
At 31 August 2024
896
-
0
896
4
Investment property
2025
£
Fair value
At 1 September 2024 and 31 August 2025
600,000

The director believes that the carrying value of the property at the year end does not materially differ from its market value.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
1,672
-
0
DOSCAP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 7 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
42
705
Other creditors
234,938
247,169
234,980
247,874
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
196,743
177,200

Bank loans totalling £1 96,743 (202 4: £177,200) were secured by way of a legal charge on the freehold property.

8
Loans and overdrafts
2025
2024
£
£
Bank loans
196,743
177,200
Payable after one year
196,743
177,200

The company has an interest-only mortgage of £196,743 (2024: £177,200) secured by way of a legal charge on the freehold property. The loan is repayable in full on 22 July 2037.

9
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Deferred tax
43,348
43,195
DOSCAP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
9
Deferred taxation
(Continued)
- 8 -
2025
Movements in the year:
£
Liability at 1 September 2024
43,195
Charge to profit or loss
153
Liability at 31 August 2025
43,348
10
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
40
40
40
40
Ordinary B of £1 each
20
20
20
20
Ordinary C of £1 each
20
20
20
20
Ordinary D of £1 each
20
20
20
20
100
100
100
100
11
Related party transactions

At the year end, included in other creditors is the amount of £2 31,785 (202 4: £246,104) owed by the company to the director.

2025-08-31 2024-09-01 false false false CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr R S Dosanjh 12163975 2024-09-01 2025-08-31 12163975 bus:Director1 2024-09-01 2025-08-31 12163975 bus:RegisteredOffice 2024-09-01 2025-08-31 12163975 2025-08-31 12163975 2024-08-31 12163975 core:FurnitureFittings 2025-08-31 12163975 core:ComputerEquipment 2025-08-31 12163975 core:FurnitureFittings 2024-08-31 12163975 core:ComputerEquipment 2024-08-31 12163975 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 12163975 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 12163975 core:Non-currentFinancialInstruments core:AfterOneYear 2025-08-31 12163975 core:Non-currentFinancialInstruments core:AfterOneYear 2024-08-31 12163975 core:CurrentFinancialInstruments 2025-08-31 12163975 core:CurrentFinancialInstruments 2024-08-31 12163975 core:ShareCapital 2025-08-31 12163975 core:ShareCapital 2024-08-31 12163975 core:RetainedEarningsAccumulatedLosses 2025-08-31 12163975 core:RetainedEarningsAccumulatedLosses 2024-08-31 12163975 core:ShareCapitalOrdinaryShareClass1 2025-08-31 12163975 core:ShareCapitalOrdinaryShareClass1 2024-08-31 12163975 core:ShareCapitalOrdinaryShareClass2 2025-08-31 12163975 core:ShareCapitalOrdinaryShareClass2 2024-08-31 12163975 core:ShareCapitalOrdinaryShareClass3 2025-08-31 12163975 core:ShareCapitalOrdinaryShareClass3 2024-08-31 12163975 core:ShareCapitalOrdinaryShareClass4 2025-08-31 12163975 core:ShareCapitalOrdinaryShareClass4 2024-08-31 12163975 core:ShareCapitalOrdinaryShares 2025-08-31 12163975 core:ShareCapitalOrdinaryShares 2024-08-31 12163975 core:FurnitureFittings 2024-09-01 2025-08-31 12163975 core:ComputerEquipment 2024-09-01 2025-08-31 12163975 2023-09-01 2024-08-31 12163975 core:FurnitureFittings 2024-08-31 12163975 core:ComputerEquipment 2024-08-31 12163975 2024-08-31 12163975 core:Non-currentFinancialInstruments 2025-08-31 12163975 core:Non-currentFinancialInstruments 2024-08-31 12163975 core:WithinOneYear 2025-08-31 12163975 core:WithinOneYear 2024-08-31 12163975 bus:OrdinaryShareClass1 2024-09-01 2025-08-31 12163975 bus:OrdinaryShareClass2 2024-09-01 2025-08-31 12163975 bus:OrdinaryShareClass3 2024-09-01 2025-08-31 12163975 bus:OrdinaryShareClass4 2024-09-01 2025-08-31 12163975 bus:OrdinaryShareClass1 2025-08-31 12163975 bus:OrdinaryShareClass1 2024-08-31 12163975 bus:OrdinaryShareClass2 2025-08-31 12163975 bus:OrdinaryShareClass2 2024-08-31 12163975 bus:OrdinaryShareClass3 2025-08-31 12163975 bus:OrdinaryShareClass3 2024-08-31 12163975 bus:OrdinaryShareClass4 2025-08-31 12163975 bus:OrdinaryShareClass4 2024-08-31 12163975 bus:AllOrdinaryShares 2025-08-31 12163975 bus:AllOrdinaryShares 2024-08-31 12163975 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12163975 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 12163975 bus:FRS102 2024-09-01 2025-08-31 12163975 bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 12163975 bus:FullAccounts 2024-09-01 2025-08-31 xbrli:pure xbrli:shares iso4217:GBP