REGISTERED NUMBER: 06848456 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

N D K (DORSET) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N D Kibbey

SECRETARY:

N D Kibbey

REGISTERED OFFICE:

18 High West Street

Dorchester

Dorset

DT1 1UW

REGISTERED NUMBER:

06848456 (England and Wales)

ACCOUNTANTS:

Pugsley Revill

18 High West Street

Dorchester

Dorset

DT1 1UW

FIXED ASSETS

Tangible assets

4

37,485

49,419

CURRENT ASSETS

Stocks

94,373

344,287

Debtors

5

4,118

23,716

Cash at bank and in hand

152,155

11,616

250,646

379,619

CREDITORS

Amounts falling due within one year

6

175,447

164,422

NET CURRENT ASSETS

75,199

215,197

TOTAL ASSETS LESS CURRENT LIABILITIES

112,684

264,616

PROVISIONS FOR LIABILITIES

7

-

3,023

NET ASSETS

112,684

261,593

CAPITAL AND RESERVES

Called up share capital

8

101

101

Retained earnings

112,583

261,492

SHAREHOLDERS' FUNDS

112,684

261,593

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 25 June 2026 and were signed by:

N D Kibbey - Director

1.	STATUTORY INFORMATION

N D K (Dorset) 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

20% on reducing balance

Stocks

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 items.

Cost includes all direct costs and an appropriate proportion of fixed and variable overheads and in the case of work in progress a proportion of attributable profit.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Office

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

and 31 March 2026

20,238

5,000

89,939

10,173

125,350

DEPRECIATION

At 1 April 2025

17,453

1,666

48,937

7,875

75,931

Charge for year

557

667

10,250

460

11,934

At 31 March 2026

18,010

2,333

59,187

8,335

87,865

NET BOOK VALUE

At 31 March 2026

2,228

2,667

30,752

1,838

37,485

At 31 March 2025

2,785

3,334

41,002

2,298

49,419

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

4,118

23,716

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

686

149

Taxation and social security

(271

)

(314

)

Other creditors

175,032

164,587

175,447

164,422

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

-

3,023

Deferred

tax

£

Balance at 1 April 2025

3,023

Credit to Statement of Income and Retained Earnings during year

(3,023

)

Balance at 31 March 2026

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

1

Ordinary A

£1

1

1

101

101