1 August 2024 v2026.14.1 limited_company_frs_102_section_1a_v1_1_3 companies_house Software false true true true No description of principal activity false true xbrli:pure xbrli:shares iso4217:GBP SC381568 2024-08-01 2025-07-31 SC381568 2025-07-31 SC381568 2024-07-31 SC381568 core:WithinOneYear 2025-07-31 SC381568 core:WithinOneYear 2024-07-31 SC381568 core:AfterOneYear 2025-07-31 SC381568 core:AfterOneYear 2024-07-31 SC381568 core:ShareCapital 2025-07-31 SC381568 core:ShareCapital 2024-07-31 SC381568 core:RetainedEarningsAccumulatedLosses 2025-07-31 SC381568 core:RetainedEarningsAccumulatedLosses 2024-07-31 SC381568 bus:Director1 2024-08-01 2025-07-31 SC381568 bus:Director2 2024-08-01 2025-07-31 SC381568 bus:Director3 2024-08-01 2025-07-31 SC381568 bus:RegisteredOffice 2024-08-01 2025-07-31 SC381568 core:FurnitureFittings 2024-08-01 2025-07-31 SC381568 core:OfficeEquipment 2024-08-01 2025-07-31 SC381568 2023-08-01 2024-07-31 SC381568 core:NetGoodwill 2025-07-31 SC381568 core:PlantMachinery 2024-08-01 SC381568 core:PlantMachinery 2024-08-01 2025-07-31 SC381568 core:PlantMachinery 2025-07-31 SC381568 core:PlantMachinery 2024-07-31 SC381568 1 2024-08-01 2025-07-31 SC381568 countries:Scotland 2024-08-01 2025-07-31 SC381568 bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC381568 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC381568 bus:SmallEntities 2024-08-01 2025-07-31 SC381568 bus:FullAccounts 2024-08-01 2025-07-31
Company registration number:
SC381568
DK Amit Ltd
Unaudited Filleted Financial Statements for the year ended
31 July 2025
DK Amit Ltd
Report to the board of directors on the preparation of the unaudited statutory financial statements of DK Amit Ltd
Year ended
31 July 2025
As described on the statement of financial position, the Board of Directors of
DK Amit Ltd
are responsible for the preparation of the
financial statements
for the year ended
31 July 2025
, which comprise the income statement, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
NKA Chartered Certified Accountants
4 Lynedoch Place
Glasgow
G3 6AB
United Kingdom
Date:
8 April 2026
DK Amit Ltd
Statement of Financial Position
31 July 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 6 | 5,325 |  | 7,367 |
Current assets |  |  |  |  |
Debtors | 7 | 76,187 |  | 75,338 |
Cash at bank and in hand |  | 132,698 |  | 65,575 |
|  | 208,885 |  | 140,913 |
Creditors: amounts falling due within one year | 8 | (286,800 | ) | (335,015 | )
Net current liabilities |  | (77,915 | ) | (194,102 | )
Total assets less current liabilities |  | (72,590 | ) | (186,735 | )
Creditors: amounts falling due after more than one year | 9 | (7,349 | ) | (17,349 | )
Net liabilities |  | (79,939 | ) | (204,084 | )
Capital and reserves |  |  |  |  |
Called up share capital |  | 6 |  | 6 |
Profit and loss account |  | (79,945 | ) | (204,090 | )
Shareholders deficit |  | (79,939 | ) | (204,084 | )

For the year ending
31 July 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
8 April 2026
, and are signed on behalf of the board by:

Amit Sachdeva | Davender Sharma | Manish Ranjan Kaushik
Director | Director | Director

Company registration number:
SC381568
DK Amit Ltd
Notes to the Financial Statements
Year ended
31 July 2025

## 1 General information

The company is a private company limited by shares and is registered in Scotland. The address of the registered office is
4 Lynedoch Place
,
Glasgow
,
Glasgow
,
G3 6AB
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and 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 assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Fixtures and fittings | 15% straight line
Office equipment | 15% straight line

## 4 Average number of employees

The average number of persons employed by the company during the year was
12
(2024:
10.00
).

## 5 Intangible assets

| Goodwill
--- | ---
| £
Cost |  |
At 1 August 2024 and 31 July 2025 | 30,000 |
Amortisation |  |
At 1 August 2024 and 31 July 2025 | 30,000 |
Carrying amount |  |
At 31 July 2025 | - |
At 31 July 2024 | - |

## 6 Tangible assets

| Plant and machinery etc.
--- | ---
| £
Cost |  |
At 1 August 2024 | 168,056 |
Additions | 354 |
At 31 July 2025 | 168,410 |
Depreciation |  |
At 1 August 2024 | 160,689 |
Charge | 2,396 |
At 31 July 2025 | 163,085 |
Carrying amount |  |
At 31 July 2025 | 5,325 |
At 31 July 2024 | 7,367 |

## 7 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 49,099 |  | 40,902 |
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 5,402 |  | - |
Other debtors | 21,686 |  | 34,436 |
| 76,187 |  | 75,338 |

## 8 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 10,000 |  | 10,000 |
Trade creditors | 23,997 |  | 28,577 |
Taxation and social security | 22,501 |  | 25,172 |
Other creditors | 230,302 |  | 271,266 |
| 286,800 |  | 335,015 |

## 9 Creditors: amounts falling due after more than one year

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 7,349 |  | 17,349 |