DKC Electrical Services Ltd - Filleted accounts

Registered number

10099385

DKC Electrical Services Ltd

Filleted Accounts

30 April 2025

DKC Electrical Services Ltd
Registered number:		10099385
Balance Sheet
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		132,395			113,377

Current assets
Debtors	4	244,836			256,945
Cash at bank and in hand		701,667			350,664
		946,503			607,609

Creditors: amounts falling due within one year	5	(430,372)			(291,598)

Net current assets			516,131			316,011

Total assets less current liabilities			648,526			429,388

Creditors: amounts falling due after more than one year	6		-			(44,756)

Provisions for liabilities			(2,115)			(28,344)


Net assets			646,411			356,288

Capital and reserves
Called up share capital			1			1
Profit and loss account			646,410			356,287

Shareholders' funds			646,411			356,288

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.




D J Coombs
Director
Approved by the board on 29 September 2025

DKC Electrical Services Ltd
Notes to the Accounts
for the year ended 30 April 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:

	Plant, machinery and office equipment	20% reducing balance
	Motor vehicles	25% reducing balance

	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			6		3


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 May 2024	12,125		148,854		160,979
	Additions	491		62,495		62,986
	At 30 April 2025	12,616		211,349		223,965

	Depreciation
	At 1 May 2024	10,151		37,451		47,602
	Charge for the year	493		43,475		43,968
	At 30 April 2025	10,644		80,926		91,570

	Net book value
	At 30 April 2025	1,972		130,423		132,395
	At 30 April 2024	1,974		111,403		113,377


4	Debtors			2025		2024
£					£

	Trade debtors			163,248		256,945
	Director's loan			61,000		-
	Other debtors			20,588		-
				244,836		256,945


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

	Bank loans and overdrafts			-		10,000
	Obligations under finance lease and hire purchase contracts			-		2,426
	Trade creditors			55,380		25,290
	Taxation and social security costs			202,081		146,887
	Other creditors			172,911		106,995
				430,372		291,598


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

	Bank loans			-		10,833
	Obligations under finance lease and hire purchase contracts			-		33,923
				-		44,756


7	Controlling party

	The controlling party are the directors' who are the majority shareholders.


8	Other information

	DKC Electrical Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	23 Rosalind Grove
	Wellingborough
	Northants
	NN8 3AT