Company registration number 01320624 (England and Wales)
D & K ST CLAIR LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
D & K ST CLAIR LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
D & K ST CLAIR LTD
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,800
2,389
Investment property
4
350,000
350,000
351,800
352,389
Current assets
Debtors
5
553
448
Cash at bank and in hand
1,531
1,414
2,084
1,862
Creditors: amounts falling due within one year
6
(8,914)
(10,312)
Net current liabilities
(6,830)
(8,450)
Total assets less current liabilities
344,970
343,939
Provisions for liabilities
(48,060)
(48,060)
Net assets
296,910
295,879
Capital and reserves
Called up share capital
200
200
Revaluation reserve
7
253,682
253,682
Profit and loss reserves
43,028
41,997
Total equity
296,910
295,879
D & K ST CLAIR LTD
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -

For the financial year ended 31 March 2026 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 7 July 2026 and are signed on its behalf by:
Mr D St.Clair
Director
Company registration number 01320624 (England and Wales)
D & K ST CLAIR LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

D & K St Clair Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Mynshull House, 78 Churchgate, Stockport, Cheshire, England, SK1 1YJ.

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.

Other income

Revenue comprises of rents demanded t o tenants net of value added tax and other sales taxes.

1.2
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on reducing balance
Fixtures and fittings
15% on reducing balance
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
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.

D & K ST CLAIR LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
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.

2
Employees

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

2026
2025
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2025 and 31 March 2026
10,891
Depreciation and impairment
At 1 April 2025
8,502
Depreciation charged in the year
589
At 31 March 2026
9,091
Carrying amount
At 31 March 2026
1,800
At 31 March 2025
2,389
4
Investment property
2026
£
Fair value
At 1 April 2025 and 31 March 2026
350,000
D & K ST CLAIR LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
553
448
6
Creditors: amounts falling due within one year
2026
2025
£
£
Corporation tax
615
470
Other creditors
8,299
9,842
8,914
10,312
7
Revaluation reserve
2026
2025
£
£
At the beginning and end of the year
253,682
253,682
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