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REGISTERED NUMBER: SC311299 (Scotland)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

DNKA Ltd.

DNKA Ltd. (Registered number: SC311299)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DNKA Ltd.

Company Information
for the Year Ended 31 October 2024







DIRECTORS: D D Coll
Mrs B N Coll





SECRETARY: R A Attwood





REGISTERED OFFICE: 75 Loanbank Quadrant
Govan
GLASGOW
G51 3HZ





REGISTERED NUMBER: SC311299 (Scotland)





ACCOUNTANTS: The Kelvin Partnership Ltd
Chartered Accountants
The Cooper Building
505 Great Western Road
Glasgow
G12 8HN

DNKA Ltd. (Registered number: SC311299)

Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 37,035 47,385

CURRENT ASSETS
Debtors 5 225,021 189,513
Cash at bank 56,010 65,672
281,031 255,185
CREDITORS
Amounts falling due within one year 6 117,912 90,213
NET CURRENT ASSETS 163,119 164,972
TOTAL ASSETS LESS CURRENT
LIABILITIES

200,154

212,357

CREDITORS
Amounts falling due after more than one
year

7

-

20,833
NET ASSETS 200,154 191,524

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 199,154 190,524
200,154 191,524

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

DNKA Ltd. (Registered number: SC311299)

Balance Sheet - continued
31 October 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 Board of Directors and authorised for issue on 29 July 2025 and were signed on its behalf by:





D D Coll - Director


DNKA Ltd. (Registered number: SC311299)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

DNKA Ltd. is a private company, limited by shares , registered in Scotland. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

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
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.

DNKA Ltd. (Registered number: SC311299)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2023
and 31 October 2024 184,193
DEPRECIATION
At 1 November 2023 136,808
Charge for year 10,350
At 31 October 2024 147,158
NET BOOK VALUE
At 31 October 2024 37,035
At 31 October 2023 47,385

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors 185,184 187,299
Other debtors 39,837 2,214
225,021 189,513

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Bank loans and overdrafts 1,324 10,000
Hire purchase contracts 50 14,854
Trade creditors 59 1,552
Taxation and social security 21,276 16,404
Other creditors 95,203 47,403
117,912 90,213

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.10.24 31.10.23
£    £   
Bank loans - 20,833