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Registered number: 10995748
DKR Services & Consultancy Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
DKR Chartered Accountants
WS1 1TJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10995748
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 7,000 8,000
Tangible Assets 5 676,262 453,127
Investments 6 20,800 20,800
704,062 481,927
CURRENT ASSETS
Stocks 7 18,375 15,250
Debtors 8 144,556 152,616
Cash at bank and in hand 22,100 28,297
185,031 196,163
Creditors: Amounts Falling Due Within One Year 9 (77,980 ) (76,173 )
NET CURRENT ASSETS (LIABILITIES) 107,051 119,990
TOTAL ASSETS LESS CURRENT LIABILITIES 811,113 601,917
Creditors: Amounts Falling Due After More Than One Year 10 (464,683 ) (372,289 )
NET ASSETS 346,430 229,628
CAPITAL AND RESERVES
Called up share capital 12 100 100
Profit and Loss Account 346,330 229,528
SHAREHOLDERS' FUNDS 346,430 229,628
Page 1
Page 2
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Abubakar Javed
Director
31st July 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
DKR Services & Consultancy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10995748 . The registered office is 36 Lichfield Street, Walsall, WS1 1TJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are a license. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 28 (2022: 28)
28 28
Page 3
Page 4
4. Intangible Assets
Other
£
Cost
As at 1 November 2022 10,000
As at 31 October 2023 10,000
Amortisation
As at 1 November 2022 2,000
Provided during the period 1,000
As at 31 October 2023 3,000
Net Book Value
As at 31 October 2023 7,000
As at 1 November 2022 8,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 November 2022 335,220 29,454 214,435 579,109
Additions 92,625 - 216,125 308,750
As at 31 October 2023 427,845 29,454 430,560 887,859
Depreciation
As at 1 November 2022 69,141 7,364 49,477 125,982
Provided during the period 44,542 5,523 35,550 85,615
As at 31 October 2023 113,683 12,887 85,027 211,597
Net Book Value
As at 31 October 2023 314,162 16,567 345,533 676,262
As at 1 November 2022 266,079 22,090 164,958 453,127
6. Investments
Other
£
Cost
As at 1 November 2022 20,800
As at 31 October 2023 20,800
Provision
As at 1 November 2022 -
As at 31 October 2023 -
Net Book Value
As at 31 October 2023 20,800
As at 1 November 2022 20,800
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7. Stocks
2023 2022
£ £
Stock 18,375 15,250
8. Debtors
2023 2022
£ £
Due within one year
Trade debtors 22,740 21,021
Prepayments and accrued income 75,000 84,779
Inter-company 46,816 46,816
144,556 152,616
9. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 2,914 4,338
Trade creditors 24,122 27,649
Bank loans and overdrafts 25,000 25,000
Other taxes and social security 25,194 18,536
Accruals and deferred income 750 650
77,980 76,173
10. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 25,967 26,314
Bank loans 14,583 39,583
Other loans 143,000 -
Directors loan account 281,133 306,392
464,683 372,289
11. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,914 4,338
Later than one year and not later than five years 25,967 26,314
28,881 30,652
28,881 30,652
12. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5