DMKH Consulting Ltd Filleted Accounts Cover
DMKH Consulting Ltd
Company No. 08945931
Information for Filing with The Registrar
31 March 2025
DMKH Consulting Ltd Directors Report Registrar
The Directors present their report and the accounts for the year ended 31 March 2025.
Principal activities
The principal activity of the company during the year under review was rental of owned property.
Directors
The Directors who served at any time during the year were as follows:
D.M. Hilary
T.J. Hilary
(Resigned 9 January 2025)
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
D.M. Hilary
Director
30 July 2025
DMKH Consulting Ltd Balance Sheet Registrar
at
31 March 2025
Company No.
08945931
Notes
2025
2024
£
£
Fixed assets
Tangible assets
4
2,0112,682
Investment property
5
228,000420,000
230,011422,682
Current assets
Debtors
6
1,8452,076
Cash at bank and in hand
1,0002,820
2,8454,896
Creditors: Amount falling due within one year
7
(23,130)
(94,280)
Net current liabilities
(20,285)
(89,384)
Total assets less current liabilities
209,726333,298
Creditors: Amounts falling due after more than one year
8
(124,964)
(256,746)
Provisions for liabilities
Deferred taxation
(5,016)
(3,707)
Net assets
79,74672,845
Capital and reserves
Called up share capital
100100
Profit and loss account
11
79,64672,745
Total equity
79,74672,845
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 March 2025 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 30 July 2025 and signed on its behalf by:
D.M. Hilary
Director
30 July 2025
DMKH Consulting Ltd Notes to the Accounts Registrar
for the year ended 31 March 2025
1
General information
DMKH Consulting Ltd is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 08945931
Its registered office is:
C/O Change Accountants
2 Forest Farm Business Park
Fulford
York
YO19 4RH
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Plant and machinery
25% Reducing balance
Furniture, fittings and equipment
25% Reducing balance
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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate 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.
Freehold investment property
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially
recognised at cost, which includes the purchase cost and any directly attributable expenditure.
Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is
recognised in profit or loss.

No depreciation is provided in respect of investment properties.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3
Employees
2025
2024
Number
Number
The average monthly number of employees (including directors) during the year was:
22
4
Tangible fixed assets
Plant and machinery
Fixtures, fittings and equipment
Total
£
£
£
Cost or revaluation
At 1 April 2024
3,0944,8737,967
At 31 March 2025
3,0944,8737,967
Depreciation
At 1 April 2024
2,1153,1705,285
Charge for the year
245426671
At 31 March 2025
2,3603,5965,956
Net book values
At 31 March 2025
7341,2772,011
At 31 March 2024
979
1,703
2,682
5
Investment property
Freehold Investment Property
£
Valuation
At 1 April 2024
420,000
Revaluation
13,000
Disposals
(205,000)
At 31 March 2025
228,000
The property has been revalued by the Director, at the reporting end date with the assistance of local estate agents and digital valuation tools reviewing sales of similar properties sold in the area to arrive at the current valuation.
6
Debtors
2025
2024
£
£
Other debtors
1,5721,710
Prepayments and accrued income
273366
1,8452,076
7
Creditors:
amounts falling due within one year
2025
2024
£
£
Loans from directors
21,93093,080
Accruals and deferred income
1,2001,200
23,13094,280
8
Creditors:
amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
124,964256,746
124,964256,746
Liabilities repayable in more than five years after the balance sheet date
Amount repayable otherwise than by instalments
124,964
256,746
124,964256,746
On 19th February 2021 a fixed charge was placed on the property and goodwill of the business by The Mortgage Works (UK) plc to secure funding for the purchase of the investment property. Another fixed charge was placed on the business by The Mortgage Works (UK) plc on 10th August 2021 to secure funding for the purchase of a second investment property, however this property is now sold and the director is working on removing this charge from Companies House
9
Creditors: secured liabilities
2025
2024
£
£
The aggregate amount of secured liabilities included within creditors
124,964256,746
10
Share Capital
Share capital comprises 100 Ordinary £1 shares (2023: 100 Ordinary £1 shares) fully paid up. Ordinary shares are classified as equity. Equity instruments are measured at fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.
11
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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