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Company Registration No. SC404358 (Scotland)
DKC Consulting Ltd Unaudited accounts for the year ended 31 July 2024
DKC Consulting Ltd Unaudited accounts Contents
Page
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DKC Consulting Ltd Company Information for the year ended 31 July 2024
Directors
David Kenneth Cunningham Marion Shearer Cunningham Pamela Marshall
Company Number
SC404358 (Scotland)
Registered Office
Alexanders Brodick KA27 8AJ
Accountants
Arran Accountancy Limited Alexanders Brodick Isle of Arran KA27 8HF
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DKC Consulting Ltd Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,148 
1,531 
Current assets
Debtors
- 
386 
Cash at bank and in hand
244 
275 
244 
661 
Creditors: amounts falling due within one year
(6,687)
(6,587)
Net current liabilities
(6,443)
(5,926)
Total assets less current liabilities
(5,295)
(4,395)
Provisions for liabilities
Deferred tax
(218)
(291)
Net liabilities
(5,513)
(4,686)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(5,613)
(4,786)
Shareholders' funds
(5,513)
(4,686)
For the year ending 31 July 2024 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 April 2025 and were signed on its behalf by
David Kenneth Cunningham Director Company Registration No. SC404358
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DKC Consulting Ltd Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
DKC Consulting Ltd is a private company, limited by shares, registered in Scotland, registration number SC404358. The registered office is Alexanders, Brodick, KA27 8AJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% reducing balance
Going concern
The director has formed a judgement, at the time of approving the financial statements, that there is an expectation that the Company, with the support of its shareholders, has adequate resources to continue in operational existence for the foreseeable future being at least twelve months from the date of the financial statements. For this reason, they continue to adopt the going concern basis in preparing the financial statements.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Current year tax
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.
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DKC Consulting Ltd Notes to the Accounts for the year ended 31 July 2024
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 August 2023
4,654 
At 31 July 2024
4,654 
Depreciation
At 1 August 2023
3,123 
Charge for the year
383 
At 31 July 2024
3,506 
Net book value
At 31 July 2024
1,148 
At 31 July 2023
1,531 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due after more than one year
Other debtors
- 
386 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Loans from directors
6,687 
6,287 
Accruals
- 
300 
6,687 
6,587 
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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