Company registration number 12328671 (England and Wales)
DKS05 LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
DKS05 LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
DKS05 LIMITED
BALANCE SHEET
AS AT 30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
4
339,817
339,817
Current assets
Debtors
5
3,695
4,778
Cash at bank and in hand
6,229
5,713
9,924
10,491
Creditors: amounts falling due within one year
6
(167,376)
(170,456)
Net current liabilities
(157,452)
(159,965)
Total assets less current liabilities
182,365
179,852
Creditors: amounts falling due after more than one year
7
(176,166)
(185,487)
Net assets/(liabilities)
6,199
(5,635)
Capital and reserves
Called up share capital
10
10
Profit and loss reserves
6,189
(5,645)
Total equity
6,199
(5,635)

The notes on pages 3 to 6 form part of these financial statements.

DKS05 LIMITED
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2025
30 November 2025
- 2 -

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 8 July 2026 and are signed on its behalf by:
Mr S Singh
Director
Company registration number 12328671 (England and Wales)
DKS05 LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 3 -
1
Accounting policies
Company information

DKS05 Limited is a private company limited by shares incorporated in England and Wales. The registered office is 10 Ambassador Place, Stockport Road, Altrincham, Cheshire, WA15 8DB.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents rental income receivable from investment properties during the period, net of any rent-free periods, discounts or other incentives granted to tenants.

Rental income is recognised on a straight-line basis over the term of the lease to which it relates. Income is recognised when it is probable that the economic benefits will flow to the company and the amount of income can be measured reliably.

Amounts received in advance are deferred and recognised as income over the period to which they relate. Amounts due but not received at the period end are included within debtors.

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

DKS05 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

DKS05 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 5 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
4
Investment property
2025
£
Fair value
At 1 December 2024 and 30 November 2025
339,817

The director considers the carrying value to be equal to the market value at the balance sheet date.

There has been no valuation of investment property by an independent valuer..

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Prepayments and accrued income
3,695
4,778
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
9,320
8,961
Taxation and social security
1,530
-
0
Other creditors
156,526
161,495
167,376
170,456

Loans and borrowings include a secured creditor of £9,320 (2024: £8,961). The loan is secured by a fixed charge over the freehold interest in the property it was used to purchase, and a floating charge over all remaining company assets.

DKS05 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 6 -
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
176,166
185,487

Loans and borrowings include a secured creditor of £176,166 (2024: £185,487). The loan is secured by a fixed charge over the freehold interest in the property it was used to purchase, and a floating charge over all remaining company assets.

The total secured creditors were £185,486 (2024: £194,44 8).

8
Related party transactions

During the year, the company repaid £30,000 of a loan due to Q20 Security Solutions Limited. The loan was brought forward from the prior year and the balance outstanding at the year end is shown below.

Q20 Security Solutions Limited is a related party by virtue of Mr S Singh being a director and 100% shareholder of that company.

2025
2024
Amounts due to related parties
£
£
Other related parties
75,000
105,000

The loan is interest free and is repayable on demand.

9
Directors' transactions

At the start of the period, a loan of £50,000 was due to the director. During the period, the director advanced a further £25,000 to the company, leaving a balance outstanding of £75,000 at the period end.

The loan is unsecured, interest-free and repayable on demand.

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