REGISTERED NUMBER: SC650947 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Ddyy Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

8

DIRECTORS:

Ms L Ge

Z Zhao

REGISTERED OFFICE:

217 Hope Street

Glasgow

G2 2UW

REGISTERED NUMBER:

SC650947 (Scotland)

ACCOUNTANTS:

T B Dunn & Co

Ground Floor (part)

8000 Academy Business Park

51 Gower Street

GLASGOW

G51 1PR

FIXED ASSETS

Tangible assets

5

4,720

1,554

Investment property

6

1,989,366

1,517,225

1,994,086

1,518,779

CURRENT ASSETS

Debtors

16,320

8,936

Cash at bank

24,382

28,768

40,702

37,704

CREDITORS

Amounts falling due within one year

1,132,096

782,136

NET CURRENT LIABILITIES

(1,091,394

)

(744,432

)

TOTAL ASSETS LESS CURRENT LIABILITIES

902,692

774,347

CREDITORS

Amounts falling due after more than one year

7

(828,798

)

(728,798

)

PROVISIONS FOR LIABILITIES

(3,383

)

(3,660

)

NET ASSETS

70,511

41,889

CAPITAL AND RESERVES

Called up share capital

2

2

Other reserves

13,085

13,085

Retained earnings

57,424

28,802

SHAREHOLDERS' FUNDS

70,511

41,889

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 October 2026 and were signed on its behalf by:

Ms L Ge - Director

1.	STATUTORY INFORMATION

Ddyy Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the 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.

Significant judgements and estimates

Estimates and judgements are continually evaluated and although these estimates are based on management's best knowledge of the moment,events or actions,actual results ultimately may differ from these estimates.

Turnover

Turnover represents rental income in the period.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Investment property

Investment property are properties which the company is receiving rental income and the directors believe will not be sold in the foreseeable future.

Investment property is stated at fair value. Changes in fair value are taken to other reserves.

Significant judgements and estimates

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on management's best knowledge of the amount, events or actions, actual results ultimately may differ from those estimates.

Employee benefits

The total cost of employee benefits to which employees have become entitled because of services rendered to the entity during the reporting period are recognised and charged to the profit and loss account in the period to which they relate.

Fixed asset impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Provisions

A provision is initially recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that there will be the transfer of funds in settlement and the amount of the obligation can be estimated reliably. The provision is subsequently measured by placing a charge against the provision only for expenditure for which the provision was originally recognised.

Financial instruments

The company has no complex financial instruments but does hold basic financial instruments of; cash at bank, debtors and creditors.

Cash and cash equivalents comprise cash at bank and on hand, foreign currency on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. A bank overdraft would be shown within current liabilities.

Trade and other debtors are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method, less losses for bad debts except where the effective of discounting would be immaterial. In such cases, trade and other debtors are stated at cost less losses for bad debts.

Trade and other creditors are initially recognised at fair value and subsequently measured at amortised cost using the effective interest rate unless the effect of discounting would be immaterial. In such cases, trade and other creditors are stated at cost.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 February 2025

3,836

Additions

4,389

At 31 January 2026

8,225

DEPRECIATION

At 1 February 2025

2,282

Charge for year

1,223

At 31 January 2026

3,505

NET BOOK VALUE

At 31 January 2026

4,720

At 31 January 2025

1,554

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

1,517,225

Additions

472,141

At 31 January 2026

1,989,366

NET BOOK VALUE

At 31 January 2026

1,989,366

At 31 January 2025

1,517,225

Fair value at 31 January 2026 is represented by:

£

Valuation in 2021

6,000

Valuation in 2022

7,085

Cost

1,976,281

1,989,366

Investment properties was valued on a fair value basis on 31 January 2026 by the directors .

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2026

2025

£

£

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

828,798

728,798

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

828,798

728,798

Bank loans are secured by standard security over the investment properties. The company's bank loans are secured by a personal guarantee from the directors.

9.	RELATED PARTY DISCLOSURES

As at the reporting date, DDYY Ltd owed £300,000 (2025 - £75,000) to companies controlled by one of the shareholders of the company.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ddyy Ltd for the year ended 31 January 2026 which comprise the Abridged Statement of Income and Retained Earnings, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Ddyy Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ddyy Ltd and state those matters that we have agreed to state to the Board of Directors of Ddyy Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Ddyy Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ddyy Ltd. You consider that Ddyy Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ddyy Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

T B Dunn & Co

Ground Floor (part)

8000 Academy Business Park

51 Gower Street

GLASGOW

G51 1PR

14 October 2026