REGISTERED NUMBER: 15435264 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

PROPERTY DOT LTD

Page

Statement of Financial Position

1

to

2

Notes to the Financial Statements

3

to

6

FIXED ASSETS

Tangible assets

3

105

-

Investment property

4

385,000

230,831

385,105

230,831

CURRENT ASSETS

Debtors

5

10,736

79,330

Cash at bank

9,130

14,568

19,866

93,898

CREDITORS

Amounts falling due within one year

6

(284,624

)

(334,742

)

NET CURRENT LIABILITIES

(264,758

)

(240,844

)

TOTAL ASSETS LESS CURRENT LIABILITIES

120,347

(10,013

)

CREDITORS

Amounts falling due after more than one year

7

(147,983

)

-

PROVISIONS FOR LIABILITIES

(1,948

)

-

NET LIABILITIES

(29,584

)

(10,013

)

CAPITAL AND RESERVES

Called up share capital

100

100

Non distributable reserve

17,221

-

Retained earnings

(46,905

)

(10,113

)

(29,584

)

(10,013

)

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.

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 23 October 2026 and were signed on its behalf by:

N K Sutton - Director

1.	STATUTORY INFORMATION

Property Dot Ltd 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:

15435264

Registered office:

C/O DPC

Stone House

55 Stone Road Business Park

Stoke-on-Trent

Staffordshire

ST4 6SR

The principal activity of the company is that of an investment property company.

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.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The accounts have been prepared on the going concern basis. The directors believe this to be appropriate as they have expressed their willingness to support the business financially for the forseable future.

SIGNIFICANT JUDGEMENTS AND ESTIMATES

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Key sources of estimation uncertainty

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows:

As described in the accounting policies of the financial statements, depreciation of intangible and tangible fixed assets has been based on estimated useful lives and residual values deemed appropriate by the directors. Estimated useful lives and residual values are reviewed annually and revised as appropriate. Revisions take into account actual asset lives and residual values as evidenced by disposals during current and prior accounting periods.

REVENUE RECOGNITION

The company's principal activity is property investment. Rental income is recognised in the relevant rental period.

TANGIBLE FIXED ASSETS

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

Computer equipment - 25% 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 profit or loss.

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

If a reliable measure of fair value is no longer available without undue cost or effort for an item of investment property, it shall be transferred to tangible assets and treated as such until it is expected that fair value will be reliably measurable on an on-going basis.

FINANCIAL INSTRUMENTS

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

Additions

115

At 31 January 2026

115

DEPRECIATION

Charge for year

10

At 31 January 2026

10

NET BOOK VALUE

At 31 January 2026

105

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

230,831

Additions

143,915

Revaluations

19,169

Impairments

(8,915

)

At 31 January 2026

385,000

NET BOOK VALUE

At 31 January 2026

385,000

At 31 January 2025

230,831

Fair value at 31 January 2026 is represented by:

£

Valuation in 2026

19,169

Cost

365,831

385,000

The directors consider the investment properties to be stated at fair value as at 31 January 2026.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other debtors

1,181

75,000

Deferred tax asset

8,894

2,330

Prepayments and accrued income

661

2,000

10,736

79,330

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other loans

-

46,900

Trade creditors

1,179

-

Other creditors

69,623

55,152

Directors' loan accounts

208,279

229,480

Accruals and deferred income

5,543

3,210

284,624

334,742

The other loans are secured against the investment properties of the company.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans more 5 yrs

non-installments

147,983

-

147,983

-

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs

non-installments

147,983

-

147,983

-

The bank loans are secured against the investment properties of the company.

8.	GOING CONCERN

The accounts have been prepared on the going concern basis. The directors believe this to be appropriate as they have expressed their willingness to support the business financially for the forseable future.