Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 07915459 Mr Haroon Yousaf Mrs Michelle Gill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07915459 2024-03-31 07915459 2025-03-31 07915459 2024-04-01 2025-03-31 07915459 frs-core:Non-currentFinancialInstruments 2025-03-31 07915459 frs-core:FurnitureFittings 2024-04-01 2025-03-31 07915459 frs-core:MotorVehicles 2024-04-01 2025-03-31 07915459 frs-core:PlantMachinery 2024-04-01 2025-03-31 07915459 frs-core:ShareCapital 2025-03-31 07915459 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07915459 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07915459 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 07915459 frs-bus:SmallEntities 2024-04-01 2025-03-31 07915459 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07915459 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07915459 frs-bus:Director1 2024-04-01 2025-03-31 07915459 frs-bus:Director2 2024-04-01 2025-03-31 07915459 frs-countries:EnglandWales 2024-04-01 2025-03-31 07915459 2023-03-31 07915459 2024-03-31 07915459 2023-04-01 2024-03-31 07915459 frs-core:Non-currentFinancialInstruments 2024-03-31 07915459 frs-core:ShareCapital 2024-03-31 07915459 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 07915459
DNK CONSTRUCTION LIMITED
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
Cooper Young & Partners Ltd
Chartered Accountants
Hunter House
109 Snakes Lane West
Woodford Green
Essex
IG8 0DY
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 07915459
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 16,052 29,766
16,052 29,766
CURRENT ASSETS
Stocks 98,000 387,500
Debtors 539,484 221,551
Cash at bank and in hand 14,593 49,106
652,077 658,157
Creditors: Amounts Falling Due Within One Year (199,552 ) (313,346 )
NET CURRENT ASSETS (LIABILITIES) 452,525 344,811
TOTAL ASSETS LESS CURRENT LIABILITIES 468,577 374,577
Creditors: Amounts Falling Due After More Than One Year (12,500 ) (23,333 )
NET ASSETS 456,077 351,244
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 455,977 351,144
SHAREHOLDERS' FUNDS 456,077 351,244
Page 1
Page 2
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Haroon Yousaf
Director
23 December 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
DNK CONSTRUCTION LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 07915459 . The registered office is 14 Bowdon Road, Walthamstow, London, E17 8JB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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 property construction work and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Plant & Machinery 20% on written down value basis
Motor Vehicles 20% on written down value basis
Fixtures & Fittings 20% on written down value basis
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2024: 17)
23 17
4. Tangible Assets
Total
£
Cost
As at 1 April 2024 63,276
Additions 1,166
Disposals (24,667 )
As at 31 March 2025 39,775
Depreciation
As at 1 April 2024 33,510
Provided during the period 4,013
Disposals (13,800 )
As at 31 March 2025 23,723
Net Book Value
As at 31 March 2025 16,052
As at 1 April 2024 29,766
5. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4