DKT (Enterprises) Limited

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

Registered number: 01211809

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	4	134,076		87,640
Debtors	5	456,931		484,546
Cash at bank and in hand		5,218		11,322

		596,225		583,508
Creditors: Amounts Falling Due Within One Year	6	(2,512 )		(3,331 )

NET CURRENT ASSETS (LIABILITIES)			593,713		580,177

TOTAL ASSETS LESS CURRENT LIABILITIES			593,713		580,177

PROVISIONS FOR LIABILITIES
Deferred Taxation			(79,000 )		(82,707 )

NET ASSETS			514,713		497,470

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			514,613		497,370

SHAREHOLDERS' FUNDS			514,713		497,470

Page 1

Page 2

DKT (Enterprises) Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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 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.

On behalf of the board

Mrs Maureen Thomas

Director

25/06/2026

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

1. General Information

DKT (Enterprises) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01211809 . The registered office is 113-115 Codicote Road, Welwyn, Hertfordshire, AL6 9TZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Stocks

	2026	2025
	£	£
Finished goods	134,076	87,640

5. Debtors

	2026	2025
	£	£
Due within one year
Amounts owed by group undertakings	456,931	484,546

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	(1 )
Accruals and deferred income	1,500	1,700
Directors' loan accounts	1,012	1,632

	2,512	3,331

Page 3

Page 4

DKT (Enterprises) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

Page 4