REGISTERED NUMBER: 09306225 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

DFK INTERNATIONAL

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S R Bushell

F Nicolini

Ms C F Woolcock

W Wright

W E Baker

B Miller

REGISTERED OFFICE:

167-169 Great Portland Street

5th Floor

London

W1W 5PF

REGISTERED NUMBER:

09306225 (England and Wales)

SENIOR STATUTORY AUDITOR:

Mark Spafford FCA FCCA

AUDITORS:

Luckmans Duckett Parker Limited

110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

CV5 6UB

FIXED ASSETS

Tangible assets

4

4,065

519

CURRENT ASSETS

Debtors

5

1,168,414

1,302,461

Cash at bank

841,033

614,937

2,009,447

1,917,398

CREDITORS

Amounts falling due within one year

6

1,227,964

1,301,503

NET CURRENT ASSETS

781,483

615,895

TOTAL ASSETS LESS CURRENT LIABILITIES

785,548

616,414

RESERVES

Other reserves

7

616,414

507,221

Income statement

7

169,134

109,193

785,548

616,414

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 June 2026 and were signed on its behalf by:

S R Bushell - Director

1.	STATUTORY INFORMATION

DFK International is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

The accounts have been prepared in accordance with applicable accounting standards. The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year.

Turnover

Turnover comprises revenue recognised by the company in respect of goods and services supplied during the period, exclusive of Value Added Tax and trade discounts.

It includes membership fees and levies charged to members, income from sponsorships and income from fees charged to members attending conferences.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment

-

Straight line over 3 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1 May 2025

18,411

Additions

5,208

Disposals

(1,237

)

At 30 April 2026

22,382

DEPRECIATION

At 1 May 2025

17,892

Charge for year

1,662

Eliminated on disposal

(1,237

)

At 30 April 2026

18,317

NET BOOK VALUE

At 30 April 2026

4,065

At 30 April 2025

519

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,065,002

1,193,454

Other debtors

103,412

109,007

1,168,414

1,302,461

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

37,172

35,345

Taxation and social security

32,880

57,227

Other creditors

1,157,912

1,208,931

1,227,964

1,301,503

7.

RESERVES

Other reserves

Other reserves consist of the General Reserve, Working Capital Fund, EMEA Fund, Asia Pacific Fund, America Fund and the new Network Levy Fund. Other than the General Reserve and Working Capital Fund the other funds are held to provide for anticipated costs associated with the EMEA, Asia Pacific and Americas regions, and separately, for anticipated costs to minimise Network exposure.

Income statement

This represents the overall surplus/(deficit) of the worldwide organisation for the year.

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mark Spafford FCA FCCA (Senior Statutory Auditor)

for and on behalf of Luckmans Duckett Parker Limited

9.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme in respect of certain employees. The scheme and it's assets are held by independent managers.The pension charge represents contributions due from the company and amounted to £7,814 (2025 - £27,913). At the balance sheet date there was £564 (2025 - £nil) of contributions outstanding.

10.	LIMITED BY GUARANTEE

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

11.	CONTROLLING INTERESTS

The directors are considered to be the ultimate controlling parties by virtue of their ability to act in concert in respect of the financial and operating policies of the company.