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REGISTERED NUMBER: 08152058 (England and Wales)















DYNAMIC PROPERTY INVESTMENTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2026






DYNAMIC PROPERTY INVESTMENTS LIMITED (REGISTERED NUMBER: 08152058)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026










Page

Balance Sheet 1 to 2

Notes to the Financial Statements 3 to 7


DYNAMIC PROPERTY INVESTMENTS LIMITED (REGISTERED NUMBER: 08152058)

BALANCE SHEET
31 MARCH 2026

2026 2025
Notes £    £   
FIXED ASSETS
Property, plant and equipment 5 7,120 7,950
Investment property 6 - 230,000
7,120 237,950

CURRENT ASSETS
Work in progress 587,322 648,239
Debtors 7 8,994 11,665
Cash at bank 185,519 100,902
781,835 760,806
CREDITORS
Amounts falling due within one year 8 (379,730 ) (427,752 )
NET CURRENT ASSETS 402,105 333,054
TOTAL ASSETS LESS CURRENT LIABILITIES 409,225 571,004

CREDITORS
Amounts falling due after more than one
year
9
-
(123,442
)

PROVISIONS FOR LIABILITIES - (2,650 )
NET ASSETS 409,225 444,912

CAPITAL AND RESERVES
Called up share capital 100 100
Fair value reserve 12 - 42,875
Retained earnings 409,125 401,937
409,225 444,912

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 notes form part of these financial statements

-1-
DYNAMIC PROPERTY INVESTMENTS LIMITED (REGISTERED NUMBER: 08152058)

BALANCE SHEET - continued
31 MARCH 2026


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 3 September 2026 and were signed on its behalf by:





Mr N J Claydon - Director


The notes form part of these financial statements

-2-
DYNAMIC PROPERTY INVESTMENTS LIMITED (REGISTERED NUMBER: 08152058)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026


1. STATUTORY INFORMATION

Dynamic Property Investments 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: 08152058

Registered office: Unit 18 Peartree Business Centre
Peartree Road
Stanway
Colchester
Essex
CO3 0JN

For the purposes of presentation the financial statements have been rounded to the nearest Pound Sterling (£).

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover is recognised on legal completion of the sale of a property.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset to its residual value, over its estimated useful life.
Motor vehicles - 10% on cost

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

Work in progress
Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of
activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in
the valuation of work in progress.

Financial instruments
Basic financial instruments are recognised at amortised cost.


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DYNAMIC PROPERTY INVESTMENTS LIMITED (REGISTERED NUMBER: 08152058)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2026


3. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

5. PROPERTY, PLANT AND EQUIPMENT
Motor
vehicles
£   
COST
At 1 April 2025
and 31 March 2026 8,800
DEPRECIATION
At 1 April 2025 850
Charge for year 830
At 31 March 2026 1,680
NET BOOK VALUE
At 31 March 2026 7,120
At 31 March 2025 7,950

-4-
DYNAMIC PROPERTY INVESTMENTS LIMITED (REGISTERED NUMBER: 08152058)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2026


6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2025 230,000
Disposals (230,000 )
At 31 March 2026 -
NET BOOK VALUE
At 31 March 2026 -
At 31 March 2025 230,000

The investment property was sold in the year. The historic cost of the property before the sale was £173,265 (2025: £173,265).

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Trade debtors 323 -
Other debtors 1,632 2,743
Tax receivable - 7,097
Deferred tax asset 5,940 -
Prepayments 1,099 1,825
8,994 11,665

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Bank loan 1,667 10,000
Hire purchase contracts (see note 10) 3,269 2,921
Trade creditors 1,497 19,334
Amounts due to related undertakings 185,000 390,000
Other taxes and social security - 2,000
Directors' loan accounts 186,248 1,248
Accruals and deferred income 2,049 2,249
379,730 427,752

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2026 2025
£    £   
Bank loans - 1-2 years - 2,500
Bank loans - more than 5 years - 117,673
Hire purchase contracts (see note 10) - 3,269
- 123,442

-5-
DYNAMIC PROPERTY INVESTMENTS LIMITED (REGISTERED NUMBER: 08152058)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2026


9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2026 2025
£    £   
Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans - more than 5 years - 117,673

10. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2026 2025
£    £   
Net obligations repayable:
Within one year 3,269 2,921
Between one and five years - 3,269
3,269 6,190

11. SECURED DEBTS

The following secured debts are included within creditors:

2026 2025
£    £   
Bank loans - 117,673

The bank loans were secured over the properties included in investment property. At the year-end, the bank loans relating to these properties have all been repaid but the charges have not yet been satisfied.

12. RESERVES
Fair
value
reserve
£   
At 1 April 2025 42,875
Fair value adjustment (56,735 )
Deferred tax on fair value adjustment 13,860

At 31 March 2026 -

13. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end, the Company owed the directors £186,248 (2025: £1,248). During the year, the Company advanced monies the directors totalling £624 (2025: £Nil) and the directors introduced monies totalling £185,624 (2025: £624). These balances were unsecured, interest-free and repayable on demand.

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DYNAMIC PROPERTY INVESTMENTS LIMITED (REGISTERED NUMBER: 08152058)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2026


14. RELATED PARTY DISCLOSURES

Dynamic Fireworks Limited -

Dynamic Fireworks Limited is a related party of Dynamic Property Investments Limited, due to one of the shareholders holding an ultimate minority shareholding in the Company.

During the year, the Company received monies from Dynamic Fireworks Limited totalling £300,000 (2025: £390,000) and made payments to Dynamic Fireworks Limited totalling £95,000 (2025: £Nil). At the year end, the Company owed Dynamic Fireworks Limited a balance of £185,000 (2025: £390,000). This amount is unsecured, interest-free and repayable on demand.

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