DKA Residential Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 15397604

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		1,058,260		-

			1,058,260		-
CURRENT ASSETS
Debtors		1,754		-
Cash at bank and in hand		4,492		200

		6,246		200
Creditors: Amounts Falling Due Within One Year		(418,008 )		-

NET CURRENT ASSETS (LIABILITIES)			(411,762 )		200

TOTAL ASSETS LESS CURRENT LIABILITIES			646,498		200

Creditors: Amounts Falling Due After More Than One Year	5		(655,179 )		-

NET (LIABILITIES)/ASSETS			(8,681 )		200

CAPITAL AND RESERVES
Called up share capital	7		200		200
Profit and Loss Account			(8,881 )		-

SHAREHOLDERS' FUNDS			(8,681)		200

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DKA Residential Limited

Abridged 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr K P Patel

Director

1 June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

DKA Residential Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15397604 . The registered office is 49 Queen Anne Avenue, Bromley, BR2 0SA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover represents the total invoice value, excluding value added tax, of sales made during the period.

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Financial Instruments

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method.

Debt instruments that are payable and receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of trade debt deferred beyond the normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

Financial assets that are measured at cost and amortised costs are assessed at the end of each reporting period for the objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

For financial assets measured at amortised cost, the impairment loss is measured at the difference between an asset’s carrying amount and the present value of estimated cash flows discounted at the asset’s original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

2.6. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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DKA Residential Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees during the year was as follows: NIL (2025: )

4. Investment Property

	2026
	£
Fair Value
As at 1 April 2025	-
Additions	1,058,260

As at 31 March 2026	1,058,260

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2026	2025
	£	£
Cost	1,058,260	-

5. Creditors: amounts falling due after five years

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	2026		2025
	£		£
Bank loans	497,987		-

6. Secured Creditors

Of the creditors the following amounts are secured.

	2026		2025
	£		£
Bank loans and overdrafts	559,812		-

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	200	200

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DKA Residential Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2026

8. Related Party Transactions

During the year, a company under common control, Apexendo Ltd, loaned DKA Residential Limited £250,000. The balance outstanding at year-end was £250,000 (2024: £Nil). The the loan is interest-free and repayable on demand, it has been classified within 'Creditors: Amounts falling due within one year.

During the year, a company under common control, Apex Endodontics Ltd, loaned DKA Residential Limited £127,200. The balance outstanding at year-end was £127,200 (2024: £Nil). The the loan is interest-free and repayable on demand, it has been classified within 'Creditors: Amounts falling due within one year.

During the year, a company under common control, Apex Endodontics Ltd, loaned DKA Residential Limited £106,000. The balance outstanding at year-end was £107,010 (2024: £Nil). The the loan is charged at an annual interest of 3%, payable by December 2050, it has been classified within 'Creditors: Amounts due after one year.

9. Going Concern

The financial statements have been prepared on a going concern basis, which assumes that the company will continue in operational existence for the foreseeable future. At the balance sheet date, the company's liabilities exceeded its total assets by £8,881. The directors have reviewed the company’s financial position and, following assurances of financial support from its sister companies, ApexEndo Ltd and Apex Endodontics Ltd, are satisfied that the company will be able to meet its liabilities as they fall due. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

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