REGISTERED NUMBER: 12498678 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

D & K PROPERTY HOLDINGS LTD

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

6,125

8,220

Investment property

5

499,999

499,999

506,124

508,219

CURRENT ASSETS

Debtors

6

11,897

7,381

Cash at bank

3,481

2,891

15,378

10,272

CREDITORS

Amounts falling due within one year

7

240,677

245,699

NET CURRENT LIABILITIES

(225,299

)

(235,427

)

TOTAL ASSETS LESS CURRENT LIABILITIES

280,825

272,792

CREDITORS

Amounts falling due after more than one year

8

(187,183

)

(187,183

)

PROVISIONS FOR LIABILITIES

(18,282

)

(18,680

)

NET ASSETS

75,360

66,929

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

75,340

66,909

75,360

66,929

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

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

The director acknowledges her 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 12 December 2025 and were signed by:

Ms K L Childs - Director

1.	STATUTORY INFORMATION

D & K Property Holdings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12498678

Registered office:

7 Marconi Gate

Stafford

Staffordshire

ST18 0FZ

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 as modified by the revaluation of certain assets.

Significant judgements and estimates

The preparation of the financial statements in conformity with generally accepted accounting principles requires the Directors to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results in the future could differ from those estimates. Management considers that certain accounting assumptions relating to revenue, Investments, taxation and provisions are its critical accounting policies.

Turnover

Turnover is measured at the fair value of its consideration received or receivable, excluding discounts, rebates and other sales taxes. Turnover represents rents receivable from tenants.

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 etc

-

25% on reducing balance and 25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

18,579

DEPRECIATION

At 1 April 2024

10,359

Charge for year

2,095

At 31 March 2025

12,454

NET BOOK VALUE

At 31 March 2025

6,125

At 31 March 2024

8,220

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

499,999

NET BOOK VALUE

At 31 March 2025

499,999

At 31 March 2024

499,999

Fair value at 31 March 2025 is represented by:

£

Valuation in 2021

90,096

Cost

409,903

499,999

The investment property was valued on an open market basis by JR Properties Limited, Estate Agents, on 9 June 2021. The director still deems this to be appropriate at 31 March 2025.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

6,000

1,500

Other debtors

5,897

5,881

11,897

7,381

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

2,024

700

Taxation and social security

1,730

-

Other creditors

236,923

244,999

240,677

245,699

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

187,183

187,183

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

187,183

187,183

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank loans

187,183

187,183

The loan is secured by a charge on 12 Chase Side Drive, Rugeley. WS15 2FL.