REGISTERED NUMBER: 08174107 (England and Wales)

Financial Statements for the Year Ended 31 August 2025

for

DK-CM Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr D J Knight

Ms C C P Monteiro

REGISTERED OFFICE:

3 Durham Yard

Teesdale Street

London

E2 6QF

REGISTERED NUMBER:

08174107 (England and Wales)

ACCOUNTANTS:

Burnbecks Limited

Chartered Certified Accountants

71-75 Shelton Street

London

WC2H 9JQ

FIXED ASSETS

Tangible assets

4

1,836

3,418

CURRENT ASSETS

Debtors

253,085

303,033

Cash at bank and in hand

1,133

8,870

254,218

311,903

CREDITORS

Amounts falling due within one year

150,390

213,139

NET CURRENT ASSETS

103,828

98,764

TOTAL ASSETS LESS CURRENT LIABILITIES

105,664

102,182

CREDITORS

Amounts falling due after more than one year

(84,034

)

(73,510

)

PROVISIONS FOR LIABILITIES

(349

)

(740

)

NET ASSETS

21,281

27,932

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

21,271

27,922

SHAREHOLDERS' FUNDS

21,281

27,932

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by:

Ms C C P Monteiro - Director

1.	STATUTORY INFORMATION

DK-CM Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures & fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2024

and 31 August 2025

33,042

DEPRECIATION

At 1 September 2024

29,624

Charge for year

1,582

At 31 August 2025

31,206

NET BOOK VALUE

At 31 August 2025

1,836

At 31 August 2024

3,418

5.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

Dr D J Knight

Balance outstanding at start of year

45,912

32,211

Amounts advanced

57,904

45,912

Amounts repaid

(45,912

)

(32,211

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

57,904

45,912

Ms C C P Monteiro

Balance outstanding at start of year

45,913

32,211

Amounts advanced

57,905

45,913

Amounts repaid

(45,913

)

(32,211

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

57,905

45,913