DKP Holdings Ltd Company accounts

COMPANY REGISTRATION NUMBER: 09482179

DKP HOLDINGS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 March 2025

DKP HOLDINGS LTD

FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

CONTENTS	PAGE

Officers and professional advisers	1

Director's report	2

Income statement	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	10

DKP HOLDINGS LTD

OFFICERS AND PROFESSIONAL ADVISERS

Director	Mr R M Webster

Company secretary	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 HOLDINGS LTD

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 period was that of a non trading parent company and there has been no change in this activity during the period.

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 HOLDINGS LTD

INCOME STATEMENT

YEAR ENDED 31 MARCH 2025

	2025	2024
Note	£	£

Income from shares in group undertakings	968,890	84,250
	----------	--------
PROFIT BEFORE TAXATION	968,890	84,250

Tax on profit	–	–
	----------	--------
PROFIT FOR THE FINANCIAL YEAR	968,890	84,250
	----------	--------

All the activities of the company are from continuing operations.

The company has no other recognised items of income and expenses other than the results for the year as set out above.

DKP HOLDINGS LTD

STATEMENT OF FINANCIAL POSITION

31 March 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Tangible assets	4	660,663	–
Investments	5	415,056	410,040
		-------------	----------
		1,075,719	410,040

CURRENT ASSETS

Cash at bank and in hand	81		80

CREDITORS: amounts falling due within one year	6	–		216,210
		----		----------
NET CURRENT ASSETS/(LIABILITIES)			81		( 216,130)
			-------------		----------
TOTAL ASSETS LESS CURRENT LIABILITIES			1,075,800		193,910
			-------------		----------

DKP HOLDINGS LTD

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2025

	2025		2024
Note	£	£	£	£

CAPITAL AND RESERVES

Called up share capital	100	100
Share premium account	193,900	193,900
Profit and loss account	881,800	( 90)
	-------------	----------
SHAREHOLDERS FUNDS	1,075,800	193,910
	-------------	----------

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: 09482179

DKP HOLDINGS LTD

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 Section1A,'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 as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

(b) Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

(c) Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

(d) 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. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4. TANGIBLE ASSETS

	Fixtures and fittings	User defined asset	Total
	£	£	£
Cost
At 1 April 2024	–	–	–
Additions	6,000	654,663	660,663
	-------	----------	----------
At 31 March 2025	6,000	654,663	660,663
	-------	----------	----------
Depreciation
At 1 April 2024 and 31 March 2025	–	–	–
	-------	----------	----------
Carrying amount
At 31 March 2025	6,000	654,663	660,663
	-------	----------	----------
At 31 March 2024	–	–	–
	-------	----------	----------

5. INVESTMENTS

	DKP Consulting Ltd
	£
Cost
At 1 April 2024	410,040
Additions	5,016
	----------
At 31 March 2025	415,056
	----------
Impairment
At 1 April 2024 and 31 March 2025	–
	----------

Carrying amount
At 31 March 2025	415,056
	----------
At 31 March 2024	410,040
	----------

6. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	–	185,810
Other creditors	–	30,400
	----	----------
	–	216,210
	----	----------

7. RELATED PARTY TRANSACTIONS

The company was under the control of Mr R M Webster throughout the current period. Mr Webster is the managing director and majority shareholder. During the period the company received £ 968,889 (2024: £ 84,250 ) in dividends from DKP Consulting Limited. Dividends of £ 87,000 (2024: £ 84,250 ) were voted to the share holders.

DKP HOLDINGS LTD

MANAGEMENT INFORMATION

YEAR ENDED 31 MARCH 2025

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

DKP HOLDINGS LTD

CHARTERED ACCOUNTANTS REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF DKP HOLDINGS LTD

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 Holdings Ltd for the year ended 31 March 2025, which comprise the income statement, 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 Holdings Ltd in accordance with the terms of our engagement letter dated 7 June 2016. Our work has been undertaken solely to prepare for your approval the financial statements of DKP Holdings Ltd 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 Holdings Ltd and its director for our work or for this report.

It is your duty to ensure that DKP Holdings Ltd 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 Holdings Ltd. You consider that DKP Holdings Ltd 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 Holdings Ltd. 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