Registered number
NI608788
DCKNI Limited
Filleted Accounts
31 March 2024
DCKNI Limited
Registered number: NI608788
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 101,733 127,165
Current assets
Stocks 6,054 5,322
Debtors 4 141,335 65,070
Cash at bank and in hand 294,159 374,392
441,548 444,784
Creditors: amounts falling due within one year 5 (144,762) (195,985)
Net current assets 296,786 248,799
Net assets 398,519 375,964
Capital and reserves
Called up share capital 100 100
Profit and loss account 398,419 375,864
Shareholder's funds 398,519 375,964
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
David Kennedy
Director
Approved by the board on 3 September 2024
DCKNI Limited
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 6 4
3 Tangible fixed assets
Fixtures & fittings
£
Cost
At 1 April 2023 354,298
Disposals (11,345)
At 31 March 2024 342,953
Depreciation
At 1 April 2023 227,133
Charge for the year 14,087
At 31 March 2024 241,220
Net book value
At 31 March 2024 101,733
At 31 March 2023 127,165
4 Debtors 2024 2023
£ £
Trade debtors 79,760 65,070
Other debtors 61,575 -
141,335 65,070
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 13,303 11,033
Accrued charges 600 1,200
Taxation and social security costs 74,663 83,349
Other creditors 56,196 100,403
144,762 195,985
6 Related party transactions
Burngreen Ltd (SC812104)
During the year, a loan advance of £1,575 was made to Burngreen Ltd, which has common directorship and shareholding. The loan carries no interest charges and the loan is not repayable upon demand.

Lochan Holdings Ltd (SC760600)
During the year, a loan advance of £60,000 was made to Lochan Holdings Ltd, which has common directorship and shareholding. The loan carries no interest charges and the loan is not repayable upon demand.
7 Controlling party
The directors, David and Louise Kennedy, held a 100% beneficial interest in the share capital of the company.
8 Other information
DCKNI Limited is a private company limited by shares and incorporated in Northern Ireland. Its registered office is:
22 Lombard Avenue
Lisburn
BT28 2UP
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