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REGISTERED NUMBER: 07310814 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024

FOR

DKC CONSULTANTS LIMITED

DKC CONSULTANTS LIMITED (REGISTERED NUMBER: 07310814)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 5 April 2024




Page

Company Information 1

Chartered Certified Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


DKC CONSULTANTS LIMITED

COMPANY INFORMATION
For The Year Ended 5 April 2024







DIRECTOR: Mr D K Coyle



SECRETARY: Mrs M Coyle



REGISTERED OFFICE: 11 Horncastle Close
Lowton
Warrington
Cheshire
WA3 2DL



REGISTERED NUMBER: 07310814 (England and Wales)



ACCOUNTANTS: Oldham and Company
Chartered Certified Accountants
3 The Oaks
Hyde
Cheshire
SK14 3SD



BANKERS: National Westminster Bank Plc
PO Box 2027
Parklands
De Havilland Way
Horwich
Lancashire
BL6 4YU



SOLICITORS: No firm appointed
x
x
x

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
DKC CONSULTANTS LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DKC Consultants Limited for the year ended 5 April 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of DKC Consultants Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of DKC Consultants Limited and state those matters that we have agreed to state to the director of DKC Consultants Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that DKC Consultants Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of DKC Consultants Limited. You consider that DKC Consultants Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of DKC Consultants Limited. 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 statutory financial statements.






Oldham and Company
Chartered Certified Accountants
3 The Oaks
Hyde
Cheshire
SK14 3SD


26 March 2025

DKC CONSULTANTS LIMITED (REGISTERED NUMBER: 07310814)

BALANCE SHEET
5 April 2024

5/4/24 5/4/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 29,565 23,995

CURRENT ASSETS
Stocks 91,781 97,547
Debtors 5 548,489 486,748
Cash at bank and in hand 13,545 6,459
653,815 590,754
CREDITORS
Amounts falling due within one year 6 498,125 485,362
NET CURRENT ASSETS 155,690 105,392
TOTAL ASSETS LESS CURRENT LIABILITIES 185,255 129,387

CREDITORS
Amounts falling due after more than
one year

7

(30,567

)

(22,435

)

PROVISIONS FOR LIABILITIES (5,763 ) (1,166 )
NET ASSETS 148,925 105,786

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 148,725 105,586
SHAREHOLDERS' FUNDS 148,925 105,786

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

DKC CONSULTANTS LIMITED (REGISTERED NUMBER: 07310814)

BALANCE SHEET - continued
5 April 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 March 2025 and were signed by:





Mr D K Coyle - Director


DKC CONSULTANTS LIMITED (REGISTERED NUMBER: 07310814)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 5 April 2024

1. STATUTORY INFORMATION

DKC Consultants Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents the value of goods and services provided net of value added tax and main contractor discounts to the extent that there is a right to consideration under the contract and is recorded at the value of the consideration due. Main contractor retention monies are accounted for using the accruals basis.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on cost and 15% on reducing balance

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Stock is valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


DKC CONSULTANTS LIMITED (REGISTERED NUMBER: 07310814)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 5 April 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2023 - 32 ) .

DKC CONSULTANTS LIMITED (REGISTERED NUMBER: 07310814)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 5 April 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 6 April 2023 74,723
Additions 28,142
Disposals (35,802 )
At 5 April 2024 67,063
DEPRECIATION
At 6 April 2023 50,728
Charge for year 10,427
Eliminated on disposal (23,657 )
At 5 April 2024 37,498
NET BOOK VALUE
At 5 April 2024 29,565
At 5 April 2023 23,995

Fixed assets, included in the above, which are held under finance leases are as follows:

Plant and
machinery
etc
£   
COST
At 6 April 2023 68,160
Additions 28,142
Disposals (34,602 )
At 5 April 2024 61,700
DEPRECIATION
At 6 April 2023 46,736
Charge for year 10,063
At 5 April 2024 56,799
NET BOOK VALUE
At 5 April 2024 4,901
At 5 April 2023 21,424

DKC CONSULTANTS LIMITED (REGISTERED NUMBER: 07310814)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 5 April 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
5/4/24 5/4/23
£    £   
Trade debtors 457,346 436,838
Other debtors 91,143 49,910
548,489 486,748

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
5/4/24 5/4/23
£    £   
Bank loans and overdrafts 24,599 21,247
Finance leases 5,680 22,268
Trade creditors 328,630 215,727
Taxation and social security 97,885 172,929
Other creditors 41,331 53,191
498,125 485,362

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
5/4/24 5/4/23
£    £   
Bank loans 12,231 22,435
Finance leases 18,336 -
30,567 22,435

8. SECURED DEBTS

The following secured debts are included within creditors:

5/4/24 5/4/23
£    £   
Bank overdrafts 14,395 11,295
Bank loans 22,435 32,387
Finance leases 24,016 22,268
60,846 65,950

The finance lease agreements are secured against the underlying contract assets.

The bank loan is for a term of 6 years ending in May 2026 and with a fixed interest rate of 2.50% per annum. Security for the loan is provided in full by the UK Government through the provisions of their COVID-19 bounce back loan scheme.

The bank overdraft facility is secured by way of a personal guarantee from the company director.

DKC CONSULTANTS LIMITED (REGISTERED NUMBER: 07310814)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 5 April 2024

9. CAPITAL COMMITMENTS
5/4/24 5/4/23
£    £   
Contracted but not provided for in the
financial statements - 23,500

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 5 April 2024 and 5 April 2023:

5/4/24 5/4/23
£    £   
Mr D K Coyle
Balance outstanding at start of year - 4,520
Amounts repaid - (4,520 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -