DK Commissioning Ltd

DK Commissioning Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	7,922	8,176
		7,922	8,176
Current assets
Debtors	4	53,246	59,872
Cash at bank and in hand		40,156	52,880
		93,402	112,752
Creditors: amount falling due within one year	5	(57,021)	(72,168)
Net current assets		36,381	40,584

Total assets less current liabilities		44,303	48,760
Provisions for liabilities	6	(1,092)	(644)
Net assets		43,211	48,116

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		43,111	48,016
Shareholders' funds		43,211	48,116

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 12 December 2025 and were signed on its behalf by:

-------------------------------
Daniel Katz
Director

DK Commissioning Ltd
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

DK Commissioning Ltd is a private company, limited by shares, registered in England and Wales, registration number 12531621, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

25% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 April 2024	12,687	12,687
Additions	2,387	2,387
Disposals	-	-
At 31 March 2025	15,074	15,074
Depreciation
At 01 April 2024	4,511	4,511
Charge for year	2,641	2,641
On disposals	-	-
At 31 March 2025	7,152	7,152
Net book values
Closing balance as at 31 March 2025	7,922	7,922
Opening balance as at 01 April 2024	8,176	8,176

Debtors: amounts falling due within one year

	2025 £		2024 £
Trade Debtors	53,246		59,872
	53,246		59,872

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	25	9,600
Corporation Tax	43,498	47,570
PAYE & Social Security	-	79
Accrued Expenses	42	42
VAT	13,456	14,877
	57,021	72,168

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	1,092		644
	1,092		644

Share Capital

Authorised
50 A Ordinary shares of £1.00 each
50 B Ordinary shares of £1.00 each

Allotted, called up and fully paid	2025 £	2024 £
50 A Ordinary shares of £1.00 each	50	50
50 B Ordinary shares of £1.00 each	50	50
	100	100

Registered Number: 12531621
England and Wales
Filleted Accounts

for the year ended 31 March 2025
for
DK COMMISSIONING LTD