REGISTERED NUMBER: OC317749 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

D & K AUTOS LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

ALN Garages Limited

The Tyre Warehouse Brackley Limited

REGISTERED OFFICE:

114 High Street

Cranfield

Bedfordshire

MK43 0DG

REGISTERED NUMBER:

OC317749 (England and Wales)

ACCOUNTANTS:

JVCA Ltd, Chartered Accountants

114 High Street

Cranfield

MK43 0DG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

-

586

-

586

CURRENT ASSETS

Stocks

18,340

16,756

Debtors

6

16,007

2,356

Cash at bank

88,484

102,175

122,831

121,287

CREDITORS

Amounts falling due within one year

7

(431,978

)

(295,462

)

NET CURRENT ASSETS

554,809

416,749

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

554,809

417,335

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

554,809

417,335

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

554,809

417,335

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 31 December 2025 and were signed by:

ALN Garages Limited - Designated member

1.	STATUTORY INFORMATION

D & K Autos LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of three years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

10,000

AMORTISATION

At 1 April 2024

and 31 March 2025

10,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

90,546

3,990

94,536

DEPRECIATION

At 1 April 2024

89,960

3,990

93,950

Charge for year

586

-

586

At 31 March 2025

90,546

3,990

94,536

NET BOOK VALUE

At 31 March 2025

-

-

-

At 31 March 2024

586

-

586

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,826

2,356

Staff Loan

500

-

Prepayments

9,681

-

16,007

2,356

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

40,370

26,584

Social security and other taxes

7,156

4,685

Pensions Payable

-

995

No description

1,460

-

VAT

19,876

12,770

Other creditors

81

81

D&K - ALN Account

(278,736

)

(133,499

)

The Tyre Warehouse Account

40,843

54,695

Kalji Ltd

(248,831

)

(247,368

)

Bucks Horse Box Hire Ltd

(26,058

)

(26,058

)

Accrued expenses

11,861

11,653

(431,978

)

(295,462

)

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

The loans due from members would rank last in relation to other creditors as the member is the ultimate controlling party.

9.	RELATED PARTY DISCLOSURES

D&K Autos LLP is controlled by the directors of ALN Garages Ltd & The Tyre Warehouse Brackley Ltd.

The directors of these companies are Mr A Goodey & Mrs K Goodey.