REGISTERED NUMBER: SC805328 (Scotland)

FINANCIAL STATEMENTS

FOR THE PERIOD 2 APRIL 2024 TO 30 APRIL 2025

FOR

DK PARTNERSHIP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

4

DIRECTORS:

Mr D Jones

Mrs K MacDonald

REGISTERED OFFICE:

28 Broad Street

Peterhead

Aberdeenshire

AB42 1BY

REGISTERED NUMBER:

SC805328 (Scotland)

ACCOUNTANTS:

Bain Henry Reid

28 Broad Street

Peterhead

Aberdeenshire

AB42 1BY

FIXED ASSETS

Investments

4

1,211,200

CURRENT ASSETS

Cash in hand

2

CREDITORS

Amounts falling due within one year

5

411,234

NET CURRENT LIABILITIES

(411,232

)

TOTAL ASSETS LESS CURRENT LIABILITIES

799,968

CREDITORS

Amounts falling due after more than one year

6

800,000

NET LIABILITIES

(32

)

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

(34

)

SHAREHOLDERS' FUNDS

(32

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 30 October 2025 and were signed on its behalf by:

Mr D Jones - Director

Mrs K MacDonald - Director

1.	STATUTORY INFORMATION

DK Partnership Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period 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 period 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.

Going concern

At the time of approving the financial statements the directors have a reasonable expectation that the company has adequate resources to continue in operations for the foreseeable future, and therefore continue to adopt the going concern basis of accounting in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

1,211,200

At 30 April 2025

1,211,200

NET BOOK VALUE

At 30 April 2025

1,211,200

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Loan notes

200,000

Other loans

200,000

Amounts owed to group undertakings

11,234

411,234

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Loan notes - 1-2 years

200,000

Loan notes - 2-5 years

600,000

800,000

7.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.