0 false false false false false false false false false false true false false false false false false No description of principal activity 2024-01-01 Sage Accounts Production Advanced 2024 - FRS102_2024 145,395 145,395 145,395 100 100 100 xbrli:pure xbrli:shares iso4217:GBP 11425011 2024-01-01 2025-06-30 11425011 2025-06-30 11425011 2023-12-31 11425011 2023-01-01 2023-12-31 11425011 2023-12-31 11425011 2022-12-31 11425011 bus:LeadAgentIfApplicable 2024-01-01 2025-06-30 11425011 bus:Director1 2024-01-01 2025-06-30 11425011 core:WithinOneYear 2025-06-30 11425011 core:WithinOneYear 2023-12-31 11425011 core:ShareCapital 2025-06-30 11425011 core:ShareCapital 2023-12-31 11425011 core:RetainedEarningsAccumulatedLosses 2025-06-30 11425011 core:RetainedEarningsAccumulatedLosses 2023-12-31 11425011 core:CostValuation core:Non-currentFinancialInstruments 2025-06-30 11425011 core:Non-currentFinancialInstruments 2025-06-30 11425011 core:Non-currentFinancialInstruments 2023-12-31 11425011 core:LandBuildings core:OwnedOrFreeholdAssets 2025-06-30 11425011 core:LandBuildings core:OwnedOrFreeholdAssets 2023-12-31 11425011 bus:SmallEntities 2024-01-01 2025-06-30 11425011 bus:AuditExemptWithAccountantsReport 2024-01-01 2025-06-30 11425011 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2025-06-30 11425011 bus:PrivateLimitedCompanyLtd 2024-01-01 2025-06-30 11425011 bus:FullAccounts 2024-01-01 2025-06-30
COMPANY REGISTRATION NUMBER: 11425011

DKN Holdings Limited

Filleted Unaudited Financial Statements

30 June 2025

DKN Holdings Limited

Financial Statements

Period from 1 January 2024 to 30 June 2025

Contents | Pages

Chartered accountant's report to the director on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2 to 3

Notes to the financial statements | 4 to 6

DKN Holdings Limited

Chartered Accountant's Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of DKN Holdings Limited

Period from 1 January 2024 to 30 June 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DKN Holdings Limited for the period ended 30 June 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of DKN Holdings Limited. Our work has been undertaken solely to prepare for your approval the financial statements of DKN Holdings Limited and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DKN Holdings Limited and its director for our work or for this report.
It is your duty to ensure that DKN Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of DKN Holdings Limited. You consider that DKN Holdings Limited is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or a review of the financial statements of DKN Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
HEBBLETHWAITES Chartered accountants
2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ
27 January 2026

DKN Holdings Limited

Statement of Financial Position

30 June 2025

| 30 Jun 25 | 31 Dec 23
Note | £ | £

Fixed assets

Tangible assets | 4 | 145,395 | 145,395
Investments | 5 | 100 | 100
| --------- | ---------
| 145,495 | 145,495

Current assets

Debtors | 6 | 31,334 | 22,000
Cash at bank and in hand | 219,982 | 203,939
| --------- | ---------
| 251,316 | 225,939

Creditors: amounts falling due within one year | 7 | 7,357 | 7,297
| --------- | ---------
Net current assets | 243,959 | 218,642
| --------- | ---------
Total assets less current liabilities | 389,454 | 364,137
| --------- | ---------
Net assets | 389,454 | 364,137
| --------- | ---------

DKN Holdings Limited

Statement of Financial Position (continued)

30 June 2025

| 30 Jun 25 | 31 Dec 23
Note | £ | £

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 389,354 | 364,037
| --------- | ---------
Shareholders funds | 389,454 | 364,137
| --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the period ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 27 January 2026 , and are signed on behalf of the board by:

Mr P Deakin |
Director |

Company registration number: 11425011

DKN Holdings Limited

Notes to the Financial Statements

Period from 1 January 2024 to 30 June 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2 Westbrook Court, Sharrow Vale Road, Sheffield, S11 8YZ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
4. Tangible assets

| Freehold property
| £
Cost |
At 1 January 2024 and 30 June 2025 | 145,395
| ---------
Depreciation |
At 1 January 2024 and 30 June 2025 | –
| ---------
Carrying amount |
At 30 June 2025 | 145,395
| ---------
At 31 December 2023 | 145,395
| ---------

5. Investments

| Shares in group undertakings
| £
Cost |
At 1 January 2024 and 30 June 2025 | 100
| ----
Impairment |
At 1 January 2024 and 30 June 2025 | –
| ----

Carrying amount |
At 30 June 2025 | 100
| ----
At 31 December 2023 | 100
| ----

The above investment comprise 100% holdings in the following companies:
Oasis Studio Group Limited
Seymour & Lerhn Limited
6. Debtors

| 30 Jun 25 | 31 Dec 23
| £ | £
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 11,334 | –
Other debtors | 20,000 | 22,000
| -------- | --------
| 31,334 | 22,000
| -------- | --------

7. Creditors: amounts falling due within one year

| 30 Jun 25 | 31 Dec 23
| £ | £
Amounts owed to group undertakings and undertakings in which the company has a participating interest | – | 5,666
Corporation tax | 5,904 | 209
Other creditors | – | 733
Other creditors | 1,453 | 689
| ------- | -------
| 7,357 | 7,297
| ------- | -------

The above "other creditors" comprise the directors current account of £734 (2023: £733) and accruals of £720 (2023: £689).
8. Director's advances, credits and guarantees
At the start of the period, on 1st January 2024, the director was indebted to the company, by way of loan, in the sum of £22,000. This loan was fully repaid in this period with no interest having been charged thereon.
9. Related party transactions
A loan account exists as between this company and a subsidiary company. At the start of the period, DKN Holdings Ltd was indebted to the subsidiary in the sum of £5,666. As a result of transactions entered into during the period, there is a closing balance of loan monies owing to DKN Holdings Ltd in the sum of £11,334.