DLKV LTD


Director	Mr Ketan Vyas


Registered Address	3rd Floor, 86-90 Paul Street
	London
	EC2A 4NE


Registered Number	15940080 (England and Wales)

Statement of Financial Position
30 September 2025

	Notes	2025
		£	£
ASSETS
Fixed assets
Tangible assets	3		134,831
			134,831
Current assets
Debtors	4	10,181
Cash at bank and in hand		63,812
		73,993
			73,993
			208,824
CAPITAL, RESERVES AND LIABILITIES
Capital and reserves
Called up share capital			1
Profit and loss account			(104,080)
			(104,079)
Liabilities
Creditors amounts falling due within one year	5		2,074
Creditors amounts falling due after one year	6		310,829
			208,824

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 4 September 2026, and are signed on its behalf by:

Mr Ketan Vyas
Director
Registered Company No. 15940080

DLKV LTD

Notes to the Financial Statements
for the period ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	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 as modified by the revaluation of certain assets.

	Turnover policy
	Turnover is measured at the fair value of the rental income and consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

	Current 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 statement of financial position date.

Current 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 statement of financial position date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. 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

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Land and buildings	20

	Investments
	Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

2.	Average number of employees


		2025
	Average number of employees during the year	1

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	Additions	137,190
	At 30 September 25	137,190
	Depreciation and impairment
	Charge for year	2,359
	At 30 September 25	2,360
	Net book value
	At 30 September 25	134,831
	At 05 September 24	-

4.	Debtors: amounts due within one year

		2025
		£
	Prepayments and accrued income	10,181
	Total	10,181

5.	Creditors: amounts due within one year

		2025
		£
	Trade creditors / trade payables	274
	Accrued liabilities and deferred income	1,800
	Total	2,074

6.	Creditors: amounts due after one year

		2025
		£
	Bank borrowings and overdrafts	250,120
	Other creditors	60,709
	Total	310,829

7.	Secured creditors
	The following secured debts are included within creditors: 30.9.25 £ Other loans 250,120 The other loans are secured over by a legal charge on the investment properties.

8.	Related party transactions
	As at the period end date, the director, Mr Ketan Vyas had a credit balance of £60,709 on his director's current account. This is an interest free loan to the company and included within other creditors due after more than one year.

9.	Controlling party
	The controlling party is Mr K Vyas.