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COMPANY REGISTRATION NUMBER: 05873196
DKS Consultant Services Limited
Filleted Unaudited Financial Statements
30 July 2023
DKS Consultant Services Limited
Financial Statements
Year Ended 30 July 2023
Contents
Page
Statement of Financial Position
1
Notes to the Financial Statements
3
DKS Consultant Services Limited
Statement of Financial Position
30 July 2023
2023
2022
Note
£
£
£
Fixed Assets
Tangible assets
5
75
213
Current Assets
Debtors
6
55,949
69,265
Cash at bank and in hand
510
205
--------
--------
56,459
69,470
Creditors: amounts falling due within one year
7
34,211
35,264
--------
--------
Net Current Assets
22,248
34,206
--------
--------
Total Assets Less Current Liabilities
22,323
34,419
--------
--------
Net Assets
22,323
34,419
--------
--------
Capital and Reserves
Called up share capital
1
1
Profit and loss account
22,322
34,418
--------
--------
Shareholder Funds
22,323
34,419
--------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
DKS Consultant Services Limited
Statement of Financial Position (continued)
30 July 2023
These financial statements were approved by the board of directors and authorised for issue on 14 March 2024 , and are signed on behalf of the board by:
D J C Sage
Director
Company registration number: 05873196
DKS Consultant Services Limited
Notes to the Financial Statements
Year Ended 30 July 2023
1. General Information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 41 Greek Street, Stockport, Cheshire, SK3 8AX.
2. Statement of Compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Tangible Assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and machinery
-
15% reducing balance
Fixtures and fittings
-
25% straight line
Impairment of Fixed Assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
4. Employee Numbers
The average number of persons employed by the company during the year amounted to 1 (2022: 1 ).
5. Tangible Assets
Plant and machinery
Fixtures and fittings
Total
£
£
£
Cost
At 31 July 2022 and 30 July 2023
504
5,100
5,604
----
-------
-------
Depreciation
At 31 July 2022
416
4,975
5,391
Charge for the year
13
125
138
----
-------
-------
At 30 July 2023
429
5,100
5,529
----
-------
-------
Carrying amount
At 30 July 2023
75
75
----
-------
-------
At 30 July 2022
88
125
213
----
-------
-------
6. Debtors
2023
2022
£
£
Other debtors
55,949
69,265
--------
--------
7. Creditors: amounts falling due within one year
2023
2022
£
£
Bank loans and overdrafts
5,708
4,996
Corporation tax
26,973
28,805
Other creditors
1,530
1,463
--------
--------
34,211
35,264
--------
--------
8. Director's Advances, Credits and Guarantees
During the year the director entered into the following advances and credits with the company:
2023
Balance brought forward
Advances/ (credits) to the director
Amounts repaid
Balance outstanding
£
£
£
£
D J C Sage
51,553
( 10,050)
41,503
--------
----
--------
--------
2022
Balance brought forward
Advances/ (credits) to the director
Amounts repaid
Balance outstanding
£
£
£
£
D J C Sage
51,562
( 9)
51,553
--------
----
----
--------
9. Related Party Transactions
The company is controlled by D J C Sage by virtue of his controlling interest. Dividends paid to D J C Sage amounted to £1,000 (2022 - £5,000)