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SKDK LTD

Registered Number
12347321
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

SKDK LTD
Company Information
for the year from 1 January 2025 to 31 December 2025

Director | KHARBANDA, Sheetal

Registered Address | C/O Taxlite
| 6 Soho Road
| Birmingham
| B21 9BH

Registered Number | 12347321 (England and Wales)

SKDK LTD
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 188,940 |  |  |  | 202,299
|  |  |  | 188,940 |  |  |  | 202,299
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 166,089 |  |  |  | 99,204 |  |
Cash at bank and on hand |  | 144,224 |  |  |  | 103,066 |  |
|  | 310,313 |  |  |  | 202,270 |  |
Creditors amounts falling due within one year | 5 | (167,127) |  |  |  | (155,187) |  |
Net current assets (liabilities) |  |  |  | 143,186 |  |  |  | 47,083
Total assets less current liabilities |  |  |  | 332,126 |  |  |  | 249,382
Creditors amounts falling due after one year | 6 |  |  | (41,079) |  |  |  | (77,863)
Provisions for liabilities | 8 |  |  | (47,235) |  |  |  | (50,575)
Net assets |  |  |  | 243,812 |  |  |  | 120,944
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 243,811 |  |  |  | 120,943
Shareholders' funds |  |  |  | 243,812 |  |  |  | 120,944

- 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 financial statements were approved and authorised for issue by the Director on 24 March 2026, and are signed on its behalf by:
KHARBANDA, Sheetal Director Registered Company No. 12347321

SKDK LTD
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| 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).

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Current 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.

| Deferred tax
--- | ---
| 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.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative 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 10 years Plant and machinery 10 years Fixtures, fittings, tools and equipment 10 years Motor vehicles 10 years

| Finance leases and hire purchase contracts
--- | ---
| A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

| Stocks and work in progress
--- | ---
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 19 |  | 13

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 25 | 116,953 |  | 170,232 |  | 39,892 |  | 65,519 |  | 392,596
| Additions | - |  | 26,118 |  | - |  | - |  | 26,118
| At 31 December 25 | 116,953 |  | 196,350 |  | 39,892 |  | 65,519 |  | 418,714
| Depreciation and impairment
| At 01 January 25 | 46,781 |  | 118,402 |  | 6,981 |  | 18,133 |  | 190,297
| Charge for year | 11,695 |  | 17,990 |  | 3,989 |  | 5,803 |  | 39,477
| At 31 December 25 | 58,476 |  | 136,392 |  | 10,970 |  | 23,936 |  | 229,774
| Net book value
| At 31 December 25 | 58,477 |  | 59,958 |  | 28,922 |  | 41,583 |  | 188,940
| At 31 December 24 | 70,172 |  | 51,830 |  | 32,911 |  | 47,386 |  | 202,299

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 166,089 |  | 98,561
| Other debtors | - |  | 39
| Prepayments and accrued income | - |  | 604
| Total | 166,089 |  | 99,204

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 115,702 |  | 151,681
| Bank borrowings and overdrafts | 6,371 |  | 2,908
| Taxation and social security | 44,399 |  | -
| Accrued liabilities and deferred income | 655 |  | 598
| Total | 167,127 |  | 155,187

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 19,043 |  | 42,164
| Other creditors | 22,036 |  | 35,699
| Total | 41,079 |  | 77,863

7. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 22,036 |  | 35,699

8. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 47,235 |  | 50,575
| Total | 47,235 |  | 50,575