| D K Planning Services Limited |
| Registered number: 06382187 |
| Balance Sheet |
| as at 30 September 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
4 |
|
|
272 |
|
|
302 |
| Investments |
5 |
|
|
120,001 |
|
|
272,501 |
|
|
|
|
120,273 |
|
|
272,803 |
|
| Current assets |
| Debtors |
6 |
|
252 |
|
|
225 |
| Cash at bank and in hand |
|
|
44,802 |
|
|
15,080 |
|
|
|
45,054 |
|
|
15,305 |
|
| Creditors: amounts falling due within one year |
7 |
|
(47,955) |
|
|
(73,581) |
|
| Net current liabilities |
|
|
|
(2,901) |
|
|
(58,276) |
|
| Total assets less current liabilities |
|
|
|
117,372 |
|
|
214,527 |
|
| Provisions for liabilities |
|
|
|
(2,120) |
|
|
(1,930) |
|
| Net assets |
|
|
115,252 |
|
|
212,597 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
204 |
|
|
202 |
| Fair value reserve |
|
|
|
26,615 |
|
|
47,410 |
| Profit and loss account |
|
|
|
88,433 |
|
|
164,985 |
|
| Shareholders' funds |
|
|
|
115,252 |
|
|
212,597 |
|
|
|
|
|
|
|
|
| The director is 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 director acknowledges his 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 statement of income and retained earnings has not been delivered to the Registrar of Companies. |
|
|
|
| …………………………………… |
| D J Kingaby |
| Director |
| Approved by the board on 18 December 2025 |
|
| D K Planning Services Limited |
| Notes to the Accounts |
| for the year ended 30 September 2025 |
|
|
| 1 |
Accounting policies |
|
|
The principal accounting policies adopted in the preparation of the accounts are set out below; they have remained unchanged from the previous period and have been consistently applied: |
|
|
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, Section 1A (small entities). There have been no material departures from that standard. |
|
|
Intangible fixed assets |
|
Intangible fixed assets are measured at cost less accumulated amortisation and impairment losses. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulated depreciation and 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: |
|
|
Leasehold land and buildings |
not depreciated |
|
Plant and machinery |
10% on reducing balance |
|
|
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. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
- |
|
- |
|
|
|
|
|
|
|
|
|
|
| 3 |
Intangible fixed assets |
£ |
|
Goodwill: |
|
|
Cost |
|
At 1 October 2024 |
35,000 |
|
At 30 September 2025 |
35,000 |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 1 October 2024 |
35,000 |
|
At 30 September 2025 |
35,000 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 September 2025 |
- |
|
|
|
|
|
|
|
|
|
|
Goodwill has been written off in equal annual instalments over its estimated economic life of 10 years. |
|
|
| 4 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery |
| £ |
|
Cost |
|
At 1 October 2024 |
1,081 |
|
At 30 September 2025 |
1,081 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 October 2024 |
779 |
|
Charge for the year |
30 |
|
At 30 September 2025 |
809 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 September 2025 |
272 |
|
At 30 September 2024 |
302 |
|
|
| 5 |
Investments |
| Investments in |
| subsidiary |
Other |
| undertakings |
investments |
Total |
| £ |
£ |
£ |
|
Valuation |
|
At 1 October 2024 |
1 |
|
272,500 |
|
272,501 |
|
Fair value adjustments |
- |
|
(7,500) |
|
(7,500) |
|
Disposals |
- |
|
(145,000) |
|
(145,000) |
|
|
At 30 September 2025 |
1 |
|
120,000 |
|
120,001 |
|
|
The fair value of these properties was determined by using data received from a property comparison website together with researching properties that have been sold recently in the same area. |
|
| 6 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Other debtors |
252 |
|
225 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Taxation and social security costs |
462 |
|
- |
|
Other creditors |
47,493 |
|
73,581 |
|
|
|
|
|
|
47,955 |
|
73,581 |
|
|
|
|
|
|
|
|
|
|
| 8 |
Other information |
|
|
D K Planning Services Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Ralls House, Parklands Business Park, Forest Road, Denmead, Waterlooville, Hants, PO7 6XP. |