REGISTERED NUMBER: 04452597 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st May 2026

for

Dacka Consultancy Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs J C Weathrall King

SECRETARY:

Mr S J Weathrall-King

REGISTERED OFFICE:

24 Oakdale Close

Bromley Heath

Bristol

City of Bristol

BS16 6ED

REGISTERED NUMBER:

04452597 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

1,530

1,910

CURRENT ASSETS

Debtors

5

1,417

-

Cash at bank

9,819

10,474

11,236

10,474

CREDITORS

Amounts falling due within one year

6

9,195

6,866

NET CURRENT ASSETS

2,041

3,608

TOTAL ASSETS LESS CURRENT LIABILITIES

3,571

5,518

PROVISIONS FOR LIABILITIES

291

363

NET ASSETS

3,280

5,155

CAPITAL AND RESERVES

Called up share capital

7

1,000

1,000

Retained earnings

8

2,280

4,155

SHAREHOLDERS' FUNDS

3,280

5,155

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 director and authorised for issue on 20th August 2026 and were signed by:

Mrs J C Weathrall King - Director

1.	STATUTORY INFORMATION

Dacka Consultancy Limited is a private company, limited by shares , 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 financial statements are presented in sterling (£), which is the functional and presentation currency of the company.

Turnover

Turnover comprises fees, commissions and other income arising from the provision of financial services to clients. Revenue is recognised at the fair value of the consideration received or receivable, net of discounts, rebates, VAT and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

Cash & cash equivalents

Cash and cash equivalents consist solely of the balance held in the company's bank current account. Cash is defined as cash on hand and demand deposits, while cash equivalents are short term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value. The company does not hold any short term investments and does not operate an overdraft facility.

Critical judgements & estimation uncertainty

In the application of the Company's accounting policies, which are described in note 1, the director is required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the financial period in which the estimate is revised if the revision affects only that financial period, or in the financial period of the revision and future financial periods if the revision affects both current and future financial periods.

The company estimates the useful economic lives and residual values of its tangible fixed assets for the purposes of calculating depreciation. These estimates are based on historical experience and management's assessment of the expected period over which the assets will generate economic benefits. Changes in these assumptions could result in material adjustments to the carrying value of fixed assets and the depreciation charge in future periods.

Going concern

Having made appropriate enquiries, the director has reviewed the company's forecast cash flows and is satisfied that the company has adequate resources to meet its obligations as they fall due for the foreseeable future. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1st June 2025

998

3,996

4,994

Additions

-

116

116

Disposals

-

(688

)

(688

)

At 31st May 2026

998

3,424

4,422

DEPRECIATION

At 1st June 2025

349

2,735

3,084

Charge for year

162

325

487

Eliminated on disposal

-

(679

)

(679

)

At 31st May 2026

511

2,381

2,892

NET BOOK VALUE

At 31st May 2026

487

1,043

1,530

At 31st May 2025

649

1,261

1,910

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Prepayments

1,417

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Tax

5,145

3,654

Other creditors

32

-

Directors' current accounts

2,967

2,209

Accrued expenses

1,051

1,003

9,195

6,866

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.26

31.5.25

value:

£

£

1,000

Ordinary

£1

1,000

1,000

8.

RESERVES

Retained

earnings

£

At 1st June 2025

4,155

Profit for the year

21,625

Dividends

(23,500

)

At 31st May 2026

2,280

9.	CONTINGENT LIABILITIES

There were no contingent liabilities or capital commitments at the balance sheet date.

10.	RELATED PARTY DISCLOSURES

The company has a director's loan account with the director, who is also a controlling party of the company. The balance outstanding at 31 May 2026 was £2,967 (2025: £2,209). The balance is unsecured, interest free and repayable on demand. No guarantees have been given in respect of this balance.

11.	LEASES POLICY

The company had no non-cancellable operating lease commitments at the reporting date.

12.	EVENTS AFTER BALANCE SHEET

There have been no events after the balance sheet date affecting the Company since the financial period.

13.	FINANCIAL INSTRUMENTS

The company has elected to apply the recognition and measurement provisions of Section 11 of FRS 102.

Basic financial assets comprise cash at bank and are initially recognised at transaction price and subsequently measured at amortised cost.

Basic financial liabilities comprise the director's loan account, accruals and other creditors and are initially recognised at transaction price and subsequently measured at amortised cost.

The carrying amounts of financial assets and financial liabilities are considered to approximate their fair values due to their short-term nature.