1 August 2023 v2025.21.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBPSC3815682023-08-012024-07-31SC3815682024-07-31SC3815682023-07-31SC381568core:WithinOneYear2024-07-31SC381568core:WithinOneYear2023-07-31SC381568core:AfterOneYear2024-07-31SC381568core:AfterOneYear2023-07-31SC381568core:ShareCapital2024-07-31SC381568core:ShareCapital2023-07-31SC381568core:RetainedEarningsAccumulatedLosses2024-07-31SC381568core:RetainedEarningsAccumulatedLosses2023-07-31SC381568bus:Director12023-08-012024-07-31SC381568bus:Director22023-08-012024-07-31SC381568bus:Director32023-08-012024-07-31SC381568bus:Director42023-08-012024-07-31SC381568bus:RegisteredOffice2023-08-012024-07-31SC381568core:FurnitureFittings2023-08-012024-07-31SC381568core:OfficeEquipment2023-08-012024-07-31SC3815682022-08-012023-07-31SC381568core:NetGoodwill2024-07-31SC381568core:PlantMachinery2024-07-31SC381568core:PlantMachinery2023-08-01SC381568core:PlantMachinery2023-08-012024-07-31SC381568core:PlantMachinery2023-07-31SC38156812023-08-012024-07-31SC381568countries:Scotland2023-08-012024-07-31SC381568bus:AuditExempt-NoAccountantsReport2023-08-012024-07-31SC381568bus:PrivateLimitedCompanyLtd2023-08-012024-07-31SC381568bus:SmallEntities2023-08-012024-07-31SC381568bus:FullAccounts2023-08-012024-07-31
Company registration number:
SC381568
DK Amit Ltd
Unaudited Filleted Financial Statements for the year ended
31 July 2024
DK Amit Ltd
Report to the board of directors on the preparation of the unaudited statutory financial statements of DK Amit Ltd
Year ended
31 July 2024
As described on the statement of financial position, the Board of Directors of
DK Amit Ltd
are responsible for the preparation of the
financial statements
for the year ended
31 July 2024
, which comprise the income statement, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
NKA Chartered Certified Accountants
4 Lynedoch Place
Glasgow
G3 6AB
United Kingdom
Date:
22 April 2025
DK Amit Ltd
Statement of Financial Position
31 July 2024
20242023
Note££
Fixed assets    
Tangible assets 6
7,367
 
9,711
 
Current assets    
Debtors 7
75,338
 
69,696
 
Cash at bank and in hand
65,575
 
70,059
 
140,913
 
139,755
 
Creditors: amounts falling due within one year 8
(335,015
)
(397,747
)
Net current liabilities
(194,102
)
(257,992
)
Total assets less current liabilities (186,735 ) (248,281 )
Creditors: amounts falling due after more than one year 9
(17,349
)
(26,667
)
Net liabilities
(204,084
)
(274,948
)
Capital and reserves    
Called up share capital
6
 
6
 
Profit and loss account
(204,090
)
(274,954
)
Shareholders deficit
(204,084
)
(274,948
)
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.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
22 April 2025
, and are signed on behalf of the board by:
Mr Vipan Kumar Sharma
Amit Sachdeva
Davender Sharma
DirectorDirectorDirector
Manish Ranjan Kaushik
Director
Company registration number:
SC381568
DK Amit Ltd
Notes to the Financial Statements
Year ended
31 July 2024

1 General information

The company is a private company limited by shares and is registered in Scotland. The address of the registered office is
4 Lynedoch Place
,
Glasgow
,
G3 6AB
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
15% straight line
Office equipment
15% straight line

4 Average number of employees

The average number of persons employed by the company during the year was
10
(2023:
7.00
).

5 Intangible assets

Goodwill
£
Cost  
At
1 August 2023
and
31 July 2024
30,000
 
Amortisation  
At
1 August 2023
and
31 July 2024
30,000
 
Carrying amount  
At
31 July 2024
-  
At 31 July 2023 -  

6 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 August 2023
and
31 July 2024
168,056
 
Depreciation  
At
1 August 2023
158,345
 
Charge
2,344
 
At
31 July 2024
160,689
 
Carrying amount  
At
31 July 2024
7,367
 
At 31 July 2023
9,711
 

7 Debtors

20242023
££
Trade debtors
40,902
 
61,009
 
Other debtors
34,436
 
8,687
 
75,338
 
69,696
 

8 Creditors: amounts falling due within one year

20242023
££
Bank loans and overdrafts
10,000
 
10,000
 
Trade creditors
28,577
 
33,100
 
Taxation and social security
25,172
 
24,858
 
Other creditors
271,266
 
329,789
 
335,015
 
397,747
 

9 Creditors: amounts falling due after more than one year

20242023
££
Bank loans and overdrafts
17,349
 
26,667