Dok-Tek Systems Ltd - Filleted accounts

Registered number

03109202

Dok-Tek Systems Ltd

Unaudited Filleted Accounts

31 October 2025

Dok-Tek Systems Ltd
Registered number:		03109202
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		9,237			9,724

Current assets
Stocks		109,557			107,126
Debtors	5	89,562			76,996
Cash at bank and in hand		328,054			58,480
		527,173			242,602

Creditors: amounts falling due within one year	6	(154,678)			(103,128)

Net current assets			372,495			139,474

Net assets			381,732			149,198

Capital and reserves
Called up share capital			28			28
Capital redemption reserve			12			12
Profit and loss account			381,692			149,158

Shareholders' funds			381,732			149,198

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




N Beary
Director
Approved by the board on 15 July 2026

Dok-Tek Systems Ltd
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	15% reducing balance
	Fixtures, fittings, tools and equipment	15% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			14		13


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 November 2024					28,816
	At 31 October 2025					28,816

	Amortisation
	At 1 November 2024					28,816
	At 31 October 2025					28,816

	Net book value
	At 31 October 2025					-

	Goodwill has been written off in equal annual instalments over its estimated economic life.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 November 2024	37,253		22,379		59,632
	Additions	1,143		-		1,143
	At 31 October 2025	38,396		22,379		60,775

	Depreciation
	At 1 November 2024	31,275		18,633		49,908
	Charge for the year	1,069		561		1,630
	At 31 October 2025	32,344		19,194		51,538

	Net book value
	At 31 October 2025	6,052		3,185		9,237
	At 31 October 2024	5,978		3,746		9,724


5	Debtors			2025		2024
£					£

	Trade debtors			79,202		69,384
	Other debtors			10,360		7,612
				89,562		76,996


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			1,126		17,098
	Taxation and social security costs			132,257		75,925
	Other creditors			21,295		10,105
				154,678		103,128


7	Other information

	Dok-Tek Systems Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	118 High Street
	Staple Hill
	Bristol
	BS16 5HH