REGISTERED NUMBER: 06490328 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2025

for

D & K Construction Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D N Thompson

SECRETARY:

D N Thompson

REGISTERED OFFICE:

Atlantic Business Centre

Altrincham

Cheshire

WA14 5NQ

REGISTERED NUMBER:

06490328 (England and Wales)

ACCOUNTANTS:

Emmerson Accountancy Ltd

Atlantic Business Centre

Atlantic Street

Altrincham

Cheshire

WA14 5NQ

FIXED ASSETS

Tangible assets

4

241

294

CURRENT ASSETS

Debtors

5

112,316

56,446

Cash at bank

28,003

122,269

140,319

178,715

CREDITORS

Amounts falling due within one year

6

15,754

20,780

NET CURRENT ASSETS

124,565

157,935

TOTAL ASSETS LESS CURRENT LIABILITIES

124,806

158,229

CAPITAL AND RESERVES

Called up share capital

7

101

101

Retained earnings

8

124,705

158,128

SHAREHOLDERS' FUNDS

124,806

158,229

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 27 August 2025 and were signed by:

D N Thompson - Director

1.	STATUTORY INFORMATION

D & K Construction Limited is a private company, limited by shares , registered in England and Wales. 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.

Plant and machinery

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 February 2024

and 31 January 2025

1,051

1,199

2,250

DEPRECIATION

At 1 February 2024

844

1,112

1,956

Charge for year

31

22

53

At 31 January 2025

875

1,134

2,009

NET BOOK VALUE

At 31 January 2025

176

65

241

At 31 January 2024

207

87

294

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

15,766

14,946

XPG2 Loan

96,550

41,500

112,316

56,446

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade creditors

176

222

Tax

7,115

12,596

Social security and other taxes

331

1,792

VAT

6,966

5,030

Directors' current accounts

56

30

Accrued expenses

1,110

1,110

15,754

20,780

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.25

31.1.24

value:

£

£

100

Ordinary

£1

100

100

1

Ordinary A

£1

1

1

101

101

8.

RESERVES

Retained

earnings

£

At 1 February 2024

158,128

Profit for the year

29,997

Dividends

(63,420

)

At 31 January 2025

124,705