DK CAPELLI HOLDINGS LTD - Filleted accounts

Registered number

12403153

DK CAPELLI HOLDINGS LTD

Filleted Accounts

31 January 2025

DK CAPELLI HOLDINGS LTD
Registered number:		12403153
Balance Sheet
as at 31 January 2025

Notes			2025			2024
£				£
Fixed assets
Investments	3		254			153

Current assets
Debtors	4	85,837			84,435
Cash at bank and in hand		65,456			24,142
		151,293			108,577

Creditors: amounts falling due within one year	5	(12,764)			(18,572)

Net current assets			138,529			90,005

Net assets			138,783			90,158

Capital and reserves
Called up share capital			1			1
Profit and loss account			138,782			90,157

Shareholder's funds			138,783			90,158

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Daniel Kynaston
Director
Approved by the board on 26 September 2025

DK CAPELLI HOLDINGS LTD
Notes to the Accounts
for the year ended 31 January 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	1		1


3	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 February 2024			153
	Additions			101

	At 31 January 2025			254

	Historical cost
	At 1 February 2024			153
	At 31 January 2025			254



4	Debtors	2025		2024
£			£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest	85,837		84,435


5	Creditors: amounts falling due within one year	2025		2024
£			£

	Trade creditors	1,065		6,088
	Taxation and social security costs	9,867		9,867
	Other creditors	1,832		2,617
		12,764		18,572


6	Other information

	DK CAPELLI HOLDINGS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 8 Momentum Business Centre
	Haslingden Road
	Blackburn
	BB1 2NF