Company Registration No. 15089247 (England and Wales)
Dn & Kd Holdings Limited
Unaudited accounts
for the year ended 31 March 2026
Dn & Kd Holdings Limited
Unaudited accounts
Contents
Dn & Kd Holdings Limited
Company Information
for the year ended 31 March 2026
Directors
Mr K P Davies
Mr D J Nurse
Company Number
15089247 (England and Wales)
Registered Office
Oak Road
Wrexham Industrial Estate
Wrexham
Clwyd
LL13 9RG
Wales
Accountants
THE UNCOMMON ACCOUNTANTS LTD
Unit 2g, Redwither Tower
Redwither Business Park
Wrexham
LL13 9XT
Dn & Kd Holdings Limited
Statement of financial position
as at 31 March 2026
Investments
5,776,512
5,776,512
Creditors: amounts falling due within one year
(2,204,564)
(1,410,128)
Net current liabilities
(2,204,562)
(1,410,126)
Total assets less current liabilities
3,571,950
4,366,386
Creditors: amounts falling due after more than one year
(2,606,240)
(3,972,917)
Net assets
965,710
393,469
Called up share capital
60,002
60,002
Profit and loss account
905,708
333,467
Shareholders' funds
965,710
393,469
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 September 2026 and were signed on its behalf by
Mr D J Nurse
Director
Company Registration No. 15089247
Dn & Kd Holdings Limited
Notes to the Accounts
for the year ended 31 March 2026
Dn & Kd Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 15089247. The registered office is Oak Road, Wrexham Industrial Estate, Wrexham, Clwyd, LL13 9RG, Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Investments in shares are included at fair value.
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially
at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final
equity dividends are recognised when approved by the shareholders at an annual general meeting.
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Investments
Subsidiary undertakings
Valuation at 1 April 2025
5,776,512
Valuation at 31 March 2026
5,776,512
Amounts falling due within one year
Dn & Kd Holdings Limited
Notes to the Accounts
for the year ended 31 March 2026
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Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
-
333,333
Amounts owed to group undertakings and other participating interests
2,031,657
886,520
Other creditors
141,407
125,975
Loans from directors
30,000
60,000
Other creditors includes £141,407 (2025: £125,975 as restated) relating to deferred consideration which is secured by way of a
debenture.
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Creditors: amounts falling due after more than one year
2026
2025
Other creditors
606,240
639,584
Non-equity preference shares
2,000,000
2,000,000
Other creditors includes £336,903 (2025: £478,310 as restated) relating to deferred consideration which is secured by way of a debenture.
The share capital treated as debt relates to the preference shares issued at a premium. These shares have priority over other shares on winding up and are entitled to a fixed 5% annual cumulative preferential dividend, included in other creditors. The preference shares are secured by way of a debenture.
Allotted, called up and fully paid:
60,000 Ordinary A shares of £1 each
60,000
60,000
2 Ordinary B shares of £1 each
2
2
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Transactions with related parties
The company has taken advantage of the exemption, under the terms of the Financial Reporting Standard 102 "The Financial
Reporting Standard applicable in the UK and Republic of Ireland", not to disclose the related party transactions with wholly
owned subsidiaries within the group.
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Average number of employees
During the year the average number of employees was 2 (2025: 2).