Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09964455 Mr Daniel Kirk iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09964455 2024-12-31 09964455 2025-12-31 09964455 2025-01-01 2025-12-31 09964455 frs-core:CurrentFinancialInstruments 2025-12-31 09964455 frs-core:ShareCapital 2025-12-31 09964455 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09964455 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09964455 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09964455 frs-bus:SmallEntities 2025-01-01 2025-12-31 09964455 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09964455 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09964455 frs-bus:Director1 2025-01-01 2025-12-31 09964455 frs-countries:EnglandWales 2025-01-01 2025-12-31 09964455 2023-12-31 09964455 2024-12-31 09964455 2024-01-01 2024-12-31 09964455 frs-core:CurrentFinancialInstruments 2024-12-31 09964455 frs-core:ShareCapital 2024-12-31 09964455 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09964455
Dk Tuning Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Air Accounting Ltd
Park View Business Centre
Combermere
Whitchurch
Cheshire
SY13 4AL
Dk Tuning Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Dk Tuning Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09964455

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 4 | 2,681 |  | 2,542 |
|  | 2,681 |  | 2,542 |
Creditors: Amounts Falling Due Within One Year | 5 | (40,990 ) |  | (40,942 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (38,309 ) |  | (38,400 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (38,309 ) |  | (38,400 )
NET LIABILITIES |  |  | (38,309 ) |  | (38,400 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | (38,409 ) |  | (38,500 )
SHAREHOLDERS' FUNDS |  |  | (38,309) |  | (38,400)

For the year ending 31 December 2025 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.
On behalf of the board

Mr Daniel Kirk Director
17th August 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Dk Tuning Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Dk Tuning Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09964455 . The registered office is Unit 6 Planetary Industrial Estate, Planetary Road, Willenhall, West Midlands, WV13 3XX.
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. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
VAT | 2,542 |  | 2,542
Amounts owed by group undertakings | 139 |  | -
| 2,681 |  | 2,542

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 40,822 |  | 40,942
Amounts owed to subsidiaries | 168 |  | -
| 40,990 |  | 40,942

Page 2
Page 3
Dk Tuning Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 3