DKRA Limited


Director	A Tahmisyan


Registered Number	08194385 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		267		356
			267		356
Current assets
Debtors		90,177		32,693
Cash at bank and on hand		165,340		202,349
		255,517		235,042
Creditors amounts falling due within one year		(94,702)		(101,770)
Net current assets (liabilities)			160,815		133,272
Total assets less current liabilities			161,082		133,628
Net assets			161,082		133,628
Capital and reserves
Called up share capital			20		20
Profit and loss account			161,062		133,608
Shareholders' funds			161,082		133,628

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 13 January 2026, and are signed on its behalf by:

A Tahmisyan
Director
Registered Company No. 08194385

DKRA Limited

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Office Equipment	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 September 24	3,022
	At 31 August 25	3,022
	Depreciation and impairment
	At 01 September 24	2,666
	Charge for year	89
	At 31 August 25	2,755
	Net book value
	At 31 August 25	267
	At 31 August 24	356