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Registered number: 16091415
284 Degrees Ltd
Unaudited Financial Statements
For the Period 20 November 2024 to 31 March 2026
284 Degrees Ltd
Contents
Contents

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

Page 1
284 Degrees Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 16091415

| 31 March 2026
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,093
Investment Properties | 5 |  | 605,020
|  |  | 608,113
CURRENT ASSETS
Cash at bank and in hand |  | 2,039 |
|  | 2,039 |
Creditors: Amounts Falling Due Within One Year | 6 | (26,276 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (24,237 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 583,876
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (510,239 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (18,245 )
NET ASSETS |  |  | 55,392
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100
Non-distributable reserves | 10 |  | 69,887
Profit and Loss Account |  |  | (14,595 )
SHAREHOLDERS' FUNDS |  |  | 55,392

Page 1
Page 2
284 Degrees Ltd
Balance Sheet (continued)
As At 31 March 2026
For the period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The financial statements were approved by the board of directors on 18 August 2026 and were signed on its behalf by:

Mr Cristopher Peter Cadby Director
18/08/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
284 Degrees Ltd
Notes to the Financial Statements
For the Period 20 November 2024 to 31 March 2026
Notes to the Financial Statements
1. General Information
284 Degrees Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16091415 . The registered office is Office F1, Berkeley House, Dix's Field, Exeter, Devon, EX1 1PZ.
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 director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
2.3. Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and can be reliably measured.
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, only when all of the following conditions are satisfied:
• the turnover amount can be measured reliably
• it is probable that the Company will receive the consideration due under the contract
• the stage of the completion of the contract at the end of the period can be measured reliably, and
• the costs incurred and the costs to complete the contract can be measured reliably
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% reducing balance

The Assets residual values, useful lives and depreciation methods are reviewed and adjusted if deemed necessary for the end of the Accounting period.
Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the profit and loss account
2.5. Investment Properties
Investment Property is measured using the fair value accounting rules. Fair value gains and losses pass through the profit & loss account. These are then shown as Non-Distributable Reserves on the Balance Sheet.
Page 3
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284 Degrees Ltd
Notes to the Financial Statements (continued)
For the Period 20 November 2024 to 31 March 2026
2.6. Foreign Currencies
The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.
Foreign currency transactions are translated into the functional currency using the exchange rate at the date of the transaction. At each period end foreign currency monetary items are translated using the closing rate. Non- monetary items measured at historical cost are translated at the rate at the date of the transaction. All differences are charged to profit or loss.
2.7. Taxation
Tax is recognised in the profit and loss account, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity, is also recognised in other comprehensive income or directly in equity respectively.
Current tax is the amount of income tax payable in respect of taxable profits for the year or prior years and is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.
A deferred tax asset or liability is recognised for tax recoverable or payable in future periods in respect of transactions and events recognised in the financial statements of current or prior periods.
Deferred tax arises from timing differences between taxable profits for the period and those shown in the financial statements. Deferred tax is recognised on all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are only 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. 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 differences.
2.8. Pensions
The Company pays contributions into a defined contributions scheme for its employees and directors. The pension cost charge represents contributions payable by the Company into these schemes and amounted to £7,500.
2.9. Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
2.10. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
2.11. Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
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284 Degrees Ltd
Notes to the Financial Statements (continued)
For the Period 20 November 2024 to 31 March 2026
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost or Valuation
As at 20 November 2024 | -
Additions | 3,712
As at 31 March 2026 | 3,712
Depreciation
As at 20 November 2024 | -
Provided during the period | 619
As at 31 March 2026 | 619
Net Book Value
As at 31 March 2026 | 3,093
As at 20 November 2024 | -

5. Investment Property

| 31 March 2026
--- | ---
| £
Fair Value
As at 20 November 2024 | -
Additions | 535,133
Revaluations | 69,887
As at 31 March 2026 | 605,020

The investment properties are valued by the director, based on observed values of similar local properties and factoring in the impact of improvements made during the year.
6. Creditors: Amounts Falling Due Within One Year

| 31 March 2026
--- | ---
| £
Trade creditors | 582
Other creditors | 24,873
Taxation and social security | 821
| 26,276

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

| 31 March 2026
--- | ---
| £
Other creditors | 510,239

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284 Degrees Ltd
Notes to the Financial Statements (continued)
For the Period 20 November 2024 to 31 March 2026
8. Share Capital

| 31 March 2026
--- | ---
Allotted, called up and fully paid | £
100 Ordinary Shares of £ 1 each | 100

9. Directors Advances, Credits and Guarantees
Included within creditors are the following loans from directors:

| As at 20 November 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Cristopher Peter Cadby | - | (560,820 ) | 41,881 | - | (518,939 )

The above loan is unsecured, interest free and repayable on demand. It is expected to be repaid as and when sufficient cash is available and therefore shown under Other creditors falling due within 1 year and after 1 year as per these expectations.
10. Reserves

| Non-distributable reserves | Profit and Loss Account
--- | --- | ---
| £ | £
As at 20 November 2024 | - | -
Profit for the period and total comprehensive income | - | 55,292
Transfer to/from non-distributable reserves | - | (69,887)
Transfer to/from Profit & Loss Account | 69,887 | -
As at 31 March 2026 | 69,887 | (14,595 )

11. Additional Disclosures
Comparative Figures
There are no comparative figures shown as this is the first set of accounts since incorporation on 20th November 2024
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