DKS Consultancy LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: OC426957

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		53,460		119,535

			53,460		119,535
CURRENT ASSETS
Debtors	5	13,341		596
Cash at bank and in hand		9,331		5,478

		22,672		6,074
Creditors: Amounts Falling Due Within One Year	6	(11,699 )		(15,761 )

NET CURRENT ASSETS (LIABILITIES)			10,973		(9,687 )

TOTAL ASSETS LESS CURRENT LIABILITIES			64,433		109,848

Creditors: Amounts Falling Due After More Than One Year	7		(72,216 )		(82,735 )

NET (LIABILITIES)/ASSETS ATTRIBUTABLE TO MEMBERS			(7,783 )		27,113

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		1,000		1,000
Other amounts		45,166		53,003

			46,166		54,003

Equity
Members' other interests
Members' capital		(220,133)		(193,074)
Other reserves		166,184		166,184

			(53,949)		(26,890)

			(7,783)		27,113

...CONTINUED

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DKS Consultancy LLP

Balance Sheet (continued)

As At 31 March 2025

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year	46,166	54,003
Members' other interests	(53,949)	(26,890)

	(7,783)	27,113

For the year ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr Damien South

Designated Member

04/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

DKS Consultancy LLP is a limited liability partnership, incorporated in England & Wales, registered number OC426957 . The Registered Office is 52-54 Sir Thomas Longley Road, Medway City Estate, Rochester, Kent, ME2 4DP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	20% on reducing balance
Fixtures & Fittings	20% straight line
Computer Equipment	33% straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the LLP. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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DKS Consultancy LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	186,774	2,000	2,500	191,274
Additions	6,050	-	833	6,883
Disposals	(89,500 )	-	-	(89,500 )

As at 31 March 2025	103,324	2,000	3,333	108,657

Depreciation
As at 1 April 2024	67,239	2,000	2,500	71,739
Provided during the period	13,225	-	275	13,500
Disposals	(30,042 )	-	-	(30,042 )

As at 31 March 2025	50,422	2,000	2,775	55,197

Net Book Value
As at 31 March 2025	52,902	-	558	53,460

As at 1 April 2024	119,535	-	-	119,535

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	12,600	-
Other debtors	741	596

	13,341	596

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	550	3,513
Bank loans and overdrafts	10,000	10,000
VAT	-	1,100
Accruals and deferred income	1,149	1,148

	11,699	15,761

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DKS Consultancy LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	61,491	62,041
Bank loans	10,725	20,694

	72,216	82,735

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	550	3,513
Later than one year and not later than five years	61,491	62,041

	62,041	65,554

	62,041	65,554

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