Dkb Training Associates Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 06779978

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,372		1,794
Investment Properties	5		335,545		236,249

			336,917		238,043
CURRENT ASSETS
Debtors		37,900		104,177
Cash at bank and in hand		33,388		18,988

		71,288		123,165
Creditors: Amounts Falling Due Within One Year		(279,270 )		(253,393 )

NET CURRENT ASSETS (LIABILITIES)			(207,982 )		(130,228 )

TOTAL ASSETS LESS CURRENT LIABILITIES			128,935		107,815

Creditors: Amounts Falling Due After More Than One Year			-		(4,167 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(25,167 )		(448 )

NET ASSETS			103,768		103,200

CAPITAL AND RESERVES
Called up share capital	6		2		2
Revaluation reserve	8		99,296		-
Profit and Loss Account			4,470		103,198

SHAREHOLDERS' FUNDS			103,768		103,200

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Dkb Training Associates Limited

Abridged Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mrs Dawn Kathryn Bruce

Director

29/05/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Dkb Training Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06779978 . The registered office is 43a Flash Lane, Mirfield, West Yorkshire, WF14 0PJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

25% on WDV

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 2)

4. Tangible Assets

	Total
	£
Cost or Valuation
As at 1 January 2025	6,304

As at 31 December 2025	6,304

Depreciation
As at 1 January 2025	4,510
Provided during the period	422

As at 31 December 2025	4,932

...CONTINUED

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Dkb Training Associates Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025	1,372

As at 1 January 2025	1,794

5. Investment Property

	2025
	£
Fair Value
As at 1 January 2025	236,249
Revaluations	99,296

As at 31 December 2025	335,545

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

7. Pension Commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions for 2025 - £97 (2024 - £85 ) were due to the fund. They are included in Other Creditors.

8. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 January 2025	-	103,198
Profit for year	-	70,633

Surplus on revaluation	99,296	-

Other comprehensive income for the year	99,296	-

Total comprehensive income for the year	99,296	70,633

Dividends paid	-	(70,065)
Transfer from revaluation reserve	-	(99,296)

As at 31 December 2025	99,296	4,470

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