12854298 false Retail 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/2024-09-30 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-09-30 http://www.companieshouse.gov.uk/cd:Director1 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-09-30 http://www.companieshouse.gov.uk/pt:FurnitureFittings 2024-09-30 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2024-09-30 http://www.companieshouse.gov.uk/pt:FurnitureFittings 2025-09-30 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2025-09-30 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-09-30 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-09-30 http://www.companieshouse.gov.uk/2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/2024-09-30 http://www.companieshouse.gov.uk/cd:FRS102 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/2025-09-30 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 12854298
DKJ Fashion Ltd
FILLETED UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30/09/2025
Prepared By:
Gibsons Accountants Ltd
Chartered Accountants
226 Oldham Road
Rochdale
Lancashire
OL112ER

DKJ Fashion Ltd

ACCOUNTS
FOR THE YEAR ENDED 30/09/2025
DIRECTORS
Mrs D K Jackson
REGISTERED OFFICE
226 Oldham Road
Rochdale
OL112ER
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 12854298
ACCOUNTANTS
Gibsons Accountants Ltd
Chartered Accountants
226 Oldham Road
Rochdale
Lancashire
OL112ER

DKJ Fashion Ltd

ACCOUNTS
FOR THE YEAR ENDED 30/09/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

DKJ Fashion Ltd

BALANCE SHEET AT 30/09/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 3 |  |  |  | 1,834 |  |  |  | 2,212
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 16,351 |  |  |  | 21,913 |  |
Debtors |  | 5 |  | 583 |  |  |  | 628 |  |
Cash at bank and in hand |  |  |  | 5,153 |  |  |  | 5,104 |  |
|  |  |  | 22,087 |  |  |  | 27,645 |  |
CREDITORS: Amounts falling due within one year |  | 6 |  | 2,408 |  |  |  | 9,351 |  |
NET CURRENT ASSETS |  |  |  |  |  | 19,679 |  |  |  | 18,294
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 21,513 |  |  |  | 20,506
PROVISIONS FOR LIABILITIES AND CHARGES |  | 7 |  |  |  | 348 |  |  |  | 395
NET ASSETS |  |  |  |  |  | 21,165 |  |  |  | 20,111
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 8 |  |  |  | 10 |  |  |  | 10
Profit and loss account |  |  |  |  |  | 21,155 |  |  |  | 20,101
SHAREHOLDERS' FUNDS |  |  |  |  |  | 21,165 |  |  |  | 20,111
For the year ending 30/09/2025 the company was entitled to exemption 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 13/05/2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
Mrs D K Jackson |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

DKJ Fashion Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/09/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Fixtures and Fittings |  | reducing balance 15%
Equipment |  | reducing balance 25%

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

DKJ Fashion Ltd

1e. Revenue Recognition
Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 1 |  | 1

3. TANGIBLE FIXED ASSETS |  |  |  |  |  |
|  | Fixtures |  |  |  |
|  | and Fittings |  | Equipment |  | Total
|  | £ |  | £ |  | £
Cost |  |  |  |  |  |
At 01/10/2024 |  | 3,315 |  | 1,203 |  | 4,518
At 30/09/2025 |  | 3,315 |  | 1,203 |  | 4,518
Depreciation |  |  |  |  |  |
At 01/10/2024 |  | 1,564 |  | 742 |  | 2,306
For the year |  | 263 |  | 115 |  | 378
At 30/09/2025 |  | 1,827 |  | 857 |  | 2,684
Net Book Amounts |  |  |  |  |  |
At 30/09/2025 |  | 1,488 |  | 346 |  | 1,834
At 30/09/2024 |  | 1,751 |  | 461 |  | 2,212

4. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock |  |  |  | 16,351 |  | 21,913
|  |  |  | 16,351 |  | 21,913

5. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
PAYE control |  |  |  | - |  | 45
Prepayments |  |  |  | 583 |  | 583
|  |  |  | 583 |  | 628

DKJ Fashion Ltd

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 435 |  | 284
Directors current account |  |  |  | 500 |  | -
Credit card |  |  |  | - |  | 3,249
Trade creditors |  |  |  | 633 |  | 4,978
Accruals |  |  |  | 840 |  | 840
|  |  |  | 2,408 |  | 9,351

7. PROVISIONS FOR LIABILITIES |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Deferred taxation |  |  |  | 348 |  | 395
|  |  |  | 348 |  | 395

8. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
10 Ordinary shares of £1 each |  |  |  | 10 |  | 10
|  |  |  | 10 |  | 10

9. CONTROLLING PARTY
The company is controlled by the director by virtue of her 100% shareholding in the business.