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Registered number: 11363349
Dkr Construction Services Limited
Director's Report and
Financial Statements
For The Year Ended 31 May 2024
Devonports LAS Accountants Ltd
Cumberland House
24 - 28 Baxter Avenue
Southend on Sea
Essex
SS2 6HZ
Contents
Page
Company Information 1
Director's Report 2—3
Accountant's Report 4
Profit and Loss Account 5
Balance Sheet 6—7
Statement of Changes in Equity 8
Notes to the Financial Statements 9—11
Page 1
Company Information
Director Mr D Swanepoel
Company Number 11363349
Registered Office 16 Evelyn Close
Woking
GU22 0DG
Accountants Devonports LAS Accountants Ltd
Cumberland House
24 - 28 Baxter Avenue
Southend on Sea
Essex
SS2 6HZ
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the year ended 31 May 2024.
Principal Activity
The company's principal activity continues to be that of project management.
Directors
The director who held office during the year were as follows:
Mr D Swanepoel
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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Page 3
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr D Swanepoel
Director
13/02/2025
Page 3
Page 4
Accountant's Report
In accordance with the engagement letter dated 04 June 2021, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 May 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
Devonports LAS Accountants Ltd
13/02/2025
Devonports LAS Accountants Ltd
Cumberland House
24 - 28 Baxter Avenue
Southend on Sea
Essex
SS2 6HZ
Page 4
Page 5
Profit and Loss Account
2024 2023
Notes £ £
TURNOVER 122,676 53,705
GROSS PROFIT 122,676 53,705
Administrative expenses (29,416 ) (18,625 )
OPERATING PROFIT 93,260 35,080
Other interest receivable and similar income - 312
Interest payable and similar charges (581 ) (819 )
PROFIT BEFORE TAXATION 92,679 34,573
Tax on Profit (20,824 ) (6,674 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 71,855 27,899
The notes on pages 9 to 11 form part of these financial statements.
Page 5
Page 6
Balance Sheet
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 257 321
257 321
CURRENT ASSETS
Debtors 5 32,557 42,951
Cash at bank and in hand 17,507 1,003
50,064 43,954
Creditors: Amounts Falling Due Within One Year 6 (39,960 ) (31,516 )
NET CURRENT ASSETS (LIABILITIES) 10,104 12,438
TOTAL ASSETS LESS CURRENT LIABILITIES 10,361 12,759
Creditors: Amounts Falling Due After More Than One Year 7 (8,146 ) (12,396 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (58 ) (61 )
NET ASSETS 2,157 302
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 2,156 301
SHAREHOLDERS' FUNDS 2,157 302
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For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr D Swanepoel
Director
13/02/2025
The notes on pages 9 to 11 form part of these financial statements.
Page 7
Page 8
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 June 2022 1 3,402 3,403
Profit for the year and total comprehensive income - 27,899 27,899
Dividends paid - (31,000) (31,000)
As at 31 May 2023 and 1 June 2023 1 301 302
Profit for the year and total comprehensive income - 71,855 71,855
Dividends paid - (70,000) (70,000)
As at 31 May 2024 1 2,156 2,157
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Notes to the Financial Statements
1. General Information
Dkr Construction Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11363349 . The registered office is 16 Evelyn Close, Woking, GU22 0DG.
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.
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. 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 20% reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.4. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 June 2023 502
As at 31 May 2024 502
Depreciation
As at 1 June 2023 181
Provided during the period 64
As at 31 May 2024 245
Net Book Value
As at 31 May 2024 257
As at 1 June 2023 321
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 32,557 42,951
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,437 -
Bank loans and overdrafts 4,250 4,250
Other creditors 848 935
Taxation and social security 33,425 26,331
39,960 31,516
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 8,146 12,396
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2023 Amounts advanced Amounts repaid Amounts written off As at 31 May 2024
£ £ £ £ £
Mr Deon Swanepoel 28,063 7,385 (28,063 ) - 7,385
The above loan is unsecured, interest free and repayable on demand.
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