ACCOUNTS - Final Accounts preparation

Registered number: 08355714

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 JANUARY 2026

	DOT TO DOT SYSTEMS LIMITED


DOT TO DOT SYSTEMS LIMITED REGISTERED NUMBER:08355714

STATEMENT OF FINANCIAL POSITION

AS AT 31 JANUARY 2026

		2026		2025
Note		£		£


Current assets
Cash at bank and in hand	5	38,528		37,643
		38,528		37,643
Creditors: amounts falling due within one year	6	(2,801)		(2,705)
Net current assets			35,727		34,938
Total assets less current liabilities			35,727		34,938

Net assets			35,727		34,938

Capital and reserves
Called up share capital	2	2
Profit and loss account	35,725	34,936
	35,727	34,938

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 September 2026.

J A Hurst

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1


DOT TO DOT SYSTEMS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1.	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:

C/O Menzies LLP
One Express
1 George Leigh Street
Manchester
Greater Manchester
M4 5DL
England

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Office equipment	-	20%
				Computer equipment	-	33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.4

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 2


DOT TO DOT SYSTEMS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.5

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.

Employees

The average monthly number of employees, including directors, during the year was 1 (2025 - 1).

4.	Tangible fixed assets

	Office equipment	Computer equipment	Total
	£	£	£
Cost or valuation
At 1 February 2025	1,000	10,004	11,004
At 31 January 2026	1,000	10,004	11,004
Depreciation
At 1 February 2025	1,000	10,004	11,004
At 31 January 2026	1,000	10,004	11,004
Net book value
At 31 January 2026	-	-	-
At 31 January 2025	-	-	-

5.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	38,528	37,643
	38,528	37,643

Page 3


DOT TO DOT SYSTEMS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Other creditors	2,033	2,033
Accruals and deferred income	768	672
	2,801	2,705

Page 4