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D3K LTD

Registered Number
07108429
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

D3K LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

WOLSTENCROFT, David James

Company Secretary

WOLSTENCROFT, Pauline

Registered Address

85 Standfield Drive
Worsley
Manchester
M28 1WB

Registered Number

07108429 (England and Wales)
D3K LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets35,5817,192
5,5817,192
Current assets
Debtors42,991-
Cash at bank and on hand872672
3,863672
Creditors amounts falling due within one year5(39,067)(36,561)
Net current assets (liabilities)(35,204)(35,889)
Total assets less current liabilities(29,623)(28,697)
Creditors amounts falling due after one year6(41,462)(40,502)
Provisions for liabilities7-(1,366)
Net assets(71,085)(70,565)
Capital and reserves
Called up share capital100100
Profit and loss account(71,185)(70,665)
Shareholders' funds(71,085)(70,565)
The financial statements were approved and authorised for issue by the Director on 31 January 2025, and are signed on its behalf by:
WOLSTENCROFT, David James
Director
Registered Company No. 07108429
D3K LTD
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment25
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 April 2323,85823,858
Additions209209
At 31 March 2424,06724,067
Depreciation and impairment
At 01 April 2316,66616,666
Charge for year1,8201,820
At 31 March 2418,48618,486
Net book value
At 31 March 245,5815,581
At 31 March 237,1927,192
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables2,991-
Total2,991-
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables4,0823,176
Bank borrowings and overdrafts-7,062
Taxation and social security1,027549
Other creditors32,66123,675
Accrued liabilities and deferred income1,2972,099
Total39,06736,561
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.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts41,46240,502
Total41,46240,502
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)-1,366
Total-1,366