DKP Consulting Limited Company accounts

COMPANY REGISTRATION NUMBER: 6780221

DKP CONSULTING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 March 2025

DKP CONSULTING LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

CONTENTS	PAGE

Officers and professional advisers	1

Director's report	2

Statement of income and retained earnings	3

Statement of financial position	4

Notes to the financial statements	6

The following pages do not form part of the financial statements

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements	11

DKP CONSULTING LIMITED

OFFICERS AND PROFESSIONAL ADVISERS

Director	Mr R M Webster

Registered office	55-57 Burn Bridge Road
	Harrogate
	HG3 1PB

Accountants	Townends Accountants LLP
	Chartered Accountants
	Fulford Lodge
	1 Heslington Lane
	Fulford
	York
	YO10 4HW

Bankers	National Westminster
	3 Cambridge Crescent
	Harrogate
	HG3 1PB

DKP CONSULTING LIMITED

DIRECTOR'S REPORT

YEAR ENDED 31 MARCH 2025

The director presents his report and the unaudited financial statements of the company for the year ended 31 March 2025 .

PRINCIPAL ACTIVITIES

The principal activity of the company during the year was that of construction and property consultants.

DIRECTOR

The director who served the company during the year was as follows:

Mr R M Webster

SMALL COMPANY PROVISIONS

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 17 September 2025 and signed on behalf of the board by:

Mr R M Webster

Company Secretary

Registered office:

55-57 Burn Bridge Road

Harrogate

HG3 1PB

DKP CONSULTING LIMITED

STATEMENT OF INCOME AND RETAINED EARNINGS

YEAR ENDED 31 MARCH 2025

	2025	2024
Note	£	£
TURNOVER	1,238,821	1,108,572

Cost of sales	698,793	587,358
	-------------	-------------
GROSS PROFIT	540,028	521,214

Administrative expenses	323,244	242,807
Other operating income	14,367	13,450
	----------	----------
OPERATING PROFIT	231,151	291,857

Other interest receivable and similar income		264	1,505
		----------	----------
PROFIT BEFORE TAXATION	5	231,415	293,362

Tax on profit	57,775	79,602
	----------	----------
PROFIT FOR THE FINANCIAL YEAR AND TOTAL COMPREHENSIVE INCOME	173,640	213,760
	----------	----------

Dividends paid and payable	( 968,890)	( 84,250)

RETAINED EARNINGS AT THE START OF THE YEAR	1,401,937	1,272,427
	-------------	-------------
RETAINED EARNINGS AT THE END OF THE YEAR	606,687	1,401,937
	-------------	-------------

All the activities of the company are from continuing operations.

DKP CONSULTING LIMITED

STATEMENT OF FINANCIAL POSITION

31 March 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Intangible assets	6	350,000	350,000
Tangible assets	7	14,823	703,771
		----------	-------------
		364,823	1,053,771

CURRENT ASSETS

Stocks and work in progress		31,021	59,877
Debtors	8	314,955	538,688
Cash at bank and in hand		306,434	131,983
		----------	----------
		652,410	730,548

CREDITORS: amounts falling due within one year	9	287,214		250,583
		----------		----------
NET CURRENT ASSETS			365,196		479,965
			----------		-------------
TOTAL ASSETS LESS CURRENT LIABILITIES			730,019		1,533,736

PROVISIONS

Taxation including deferred tax	3,232	11,699
	----------	-------------
NET ASSETS	726,787	1,522,037
	----------	-------------

DKP CONSULTING LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2025

	2025		2024
Note	£	£	£	£

CAPITAL AND RESERVES

Called up share capital	125	125
Share premium account	119,975	119,975
Profit and loss account	606,687	1,401,937
	----------	-------------
SHAREHOLDERS FUNDS	726,787	1,522,037
	----------	-------------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 17 September 2025 , and are signed on behalf of the board by:

Mr R M Webster
Director

Company registration number: 6780221

DKP CONSULTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 55-57 Burn Bridge Road, Harrogate, HG3 1PB.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with FRS102 Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. ACCOUNTING POLICIES

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity. (b) Revenue recognition Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. (c) Current and deferred tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. (d) Operating leases Lease payments are recognised as an expense over the lease term on a straight-line basis. (e) Goodwill Postive goodwill arising on acquistion is capitalised and carried as an asset on the balance sheet.

(f) Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

(g) Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Computers	-	25% straight line
Fixtures and fittings	-	10% reducing balance
Office equipment	-	15% reducing balance
Investment property fixtures	-	10% straight line

(h) Stock and work in progress

Stocks are measured at the lower of cost and net realisable value. Work in progress is valued on the basis of direct cost plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress

(i) Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

(j) Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

(k) Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 11 (2024: 12 ).

5. PROFIT BEFORE TAXATION

Profit before taxation is stated after charging:

	2025	2024
	£	£
Depreciation of tangible assets	10,070	15,856
	--------	--------

6. INTANGIBLE ASSETS

	Goodwill
	£
Cost
At 1 April 2024 and 31 March 2025	750,000
	----------
Amortisation
At 1 April 2024 and 31 March 2025	400,000
	----------
Carrying amount
At 31 March 2025	350,000
	----------
At 31 March 2024	350,000
	----------

7. TANGIBLE ASSETS

	Investment property	Computers	Fixtures and fittings	Office equipment	Investment property fixtures	Total
	£	£	£	£	£	£
Cost
At 1 Apr 2024	654,663	51,130	26,754	11,550	35,604	779,701
Additions	–	1,807	2,038	–	763	4,608
Disposals	( 654,663)	( 14,631)	( 22,709)	( 11,550)	( 36,367)	( 739,920)
	----------	--------	--------	--------	--------	----------
At 31 Mar 2025	–	38,306	6,083	–	–	44,389
	----------	--------	--------	--------	--------	----------
Depreciation
At 1 Apr 2024	–	32,044	21,641	10,733	11,512	75,930
Charge for the year	–	9,576	494	–	–	10,070
Disposals	–	( 13,691)	( 20,498)	( 10,733)	( 11,512)	( 56,434)
	----------	--------	--------	--------	--------	----------
At 31 Mar 2025	–	27,929	1,637	–	–	29,566
	----------	--------	--------	--------	--------	----------
Carrying amount
At 31 Mar 2025	–	10,377	4,446	–	–	14,823
	----------	--------	--------	--------	--------	----------
At 31 Mar 2024	654,663	19,086	5,113	817	24,092	703,771
	----------	--------	--------	--------	--------	----------

8. DEBTORS

	2025	2024
	£	£
Trade debtors	297,677	316,504
Amounts owed by group undertakings and undertakings in which the company has a participating interest	–	185,810
Other debtors	17,278	36,374
	----------	----------
	314,955	538,688
	----------	----------

9. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	40,330	30,733
Accruals and deferred income	52,058	36,578
Corporation tax	66,242	74,977
Social security and other taxes	111,221	107,976
Directors loan - RMW	16,835	319
Other creditors	528	–
	----------	----------
	287,214	250,583
	----------	----------

10. RELATED PARTY TRANSACTIONS

The company was under the control of DKP Holdings limited, the ultimate holding company registered in England and Wales. The dividends voted during the year were £ 87,000 (2024: £ 84,250 ).

DKP CONSULTING LIMITED

MANAGEMENT INFORMATION

YEAR ENDED 31 MARCH 2025

The following pages do not form part of the financial statements.

DKP CONSULTING LIMITED

CHARTERED ACCOUNTANTS REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF DKP CONSULTING LIMITED

YEAR ENDED 31 MARCH 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DKP Consulting Limited for the year ended 31 March 2025, which comprise the statement of income and retained earnings, statement of financial position 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of DKP Consulting Limited in accordance with the terms of our engagement letter dated 25 July 2019. Our work has been undertaken solely to prepare for your approval the financial statements of DKP Consulting Limited and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DKP Consulting Limited and its director for our work or for this report.

It is your duty to ensure that DKP Consulting 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 DKP Consulting Limited. You consider that DKP Consulting 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 DKP Consulting 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.

Townends Accountants LLP Chartered Accountants

Fulford Lodge 1 Heslington Lane Fulford York YO10 4HW

17 September 2025