DOK ENTERPRISES LIMITED - Filleted accounts

DOK ENTERPRISES LIMITED
Registered number:		10170183
Balance Sheet
as at 31 May 2025

Notes			2025			2024
£				£

Fixed assets
Tangible assets	3		73,655			91,545
			73,655			91,545

Current assets
Stocks		84,000			84,000
Debtors	4	141,060			244,329
Cash at bank and in hand		185,392			117,887
		410,452			446,216

Creditors: amounts falling due within one year	5	(117,270)			(83,370)

Net current assets			293,182			362,846

Total assets less current liabilities			366,837			454,391

Creditors: amounts falling due after more than one year	6		(102,578)			(111,363)

Provisions for liabilities			(15,650)			(20,140)

Net assets			248,609			322,888

Capital and reserves
Called up share capital			100			100
Profit and loss account			248,509			322,788

Shareholders' funds			248,609			322,888

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.



Mrs. Danielle O'Keeffe
Director
Approved by the board on 27 November 2025

DOK ENTERPRISES LIMITED
Notes to the Accounts
for the year ended 31 May 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
	Vehicles, computers	over 4 years

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2

3	Tangible fixed assets
		Vehicles		Computers		Total
£			£		£
	Cost
	At 1 June 2024	95,403		4,108		99,511
	Additions	-		7,144		7,144
	At 31 May 2025	95,403		11,252		106,655

	Depreciation
	At 1 June 2024	5,962		2,004		7,966
	Charge for the year	23,851		1,183		25,034
	At 31 May 2025	29,813		3,187		33,000

	Net book value
	At 31 May 2025	65,590		8,065		73,655
	At 31 May 2024	89,441		2,104		91,545

4	Debtors			2025		2024
£					£

	David O'Keeffe			62,084		122,096
	Danielle O'Keeffe			61,697		122,139
	Tickets 9 Limited			17,235		-
	Prepayments			44		94
				141,060		244,329

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

	Trade creditors			44,325		1,383
	Bank loans and overdrafts			-		6,354
	Obligations under finance lease and hire purchase contracts			8,356		5,445
	Corporation tax			51,013		43,948
	VAT payable			13,540		26,236
	Accruals			36		4
				117,270		83,370

6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			27,900		28,329
	Obligations under finance lease and hire purchase contracts			74,678		83,034
				102,578		111,363

7	Ultimate controlling party and related party transactions
	The company was under the control of Mrs. Danielle O'Keeffe throughout the current period.
	No transactions with related parties were undertaken such as are required to be disclosed under the Financial Reporting Standard for Smaller Entities (effective January 2015), except for those disclosed below.
	Mr. David O'Keeffe is a director of Tickets 9 Limited.
	Miss Isabella O'Keeffe is the daughter of the directors.
				2025		2024
£					£
	Equity dividends paid to Mrs. Danielle O'Keeffe			102,000		41,000
	Balance owing (to) / from Mrs. Danielle O'Keeffe			61,697		122,139
	Balance owing (to) / from Tickets 9 Limited			17,235		-
	Equity dividends paid to Mr. David O'Keeffe			107,000		42,000
	Balance owing (to) / from Mr. David O'Keeffe			62,084		122,096
	Equity dividends paid to Miss Isabella O'Keeffe			5,000		-

	Interest at 2.25% per annum is charged on balances over £10,000 owed to the company.

8	Other information
	DOK ENTERPRISES LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Suite 152
	Dorset House
	Duke Street
	Chelmsford
	Essex CM1 1TB