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Company Registration No. SC742075 (Scotland)
DKL Consultancy Services Limited Unaudited accounts for the year ended 31 January 2026
DKL Consultancy Services Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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DKL Consultancy Services Limited Company Information for the year ended 31 January 2026
Directors
Mr David Niel Kelly Miss Alexandra Morven Mackintosh
Company Number
SC742075 (Scotland)
Registered Office
Hillcrest 8 Thornhill Street Muthill Crieff PH5 2AD Scotland
Accountants
Kelly Accounting Limited 42 Comrie Street Crieff Perthshire PH7 4AX
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DKL Consultancy Services Limited Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Current assets
Debtors
4
12,243 
37,838 
Cash at bank and in hand
564 
1,535 
12,807 
39,373 
Creditors: amounts falling due within one year
5
(12,701)
(17,513)
Net current assets
106 
21,860 
Net assets
106 
21,860 
Capital and reserves
Share premium
20 
20 
Profit and loss account
86 
21,840 
Shareholders' funds
106 
21,860 
For the year ending 31 January 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 6 October 2026 and were signed on its behalf by
Mr David Niel Kelly Director Company Registration No. SC742075
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DKL Consultancy Services Limited Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
DKL Consultancy Services Limited is a private company, limited by shares, registered in Scotland, registration number SC742075. The registered office is Hillcrest 8 Thornhill Street, Muthill, Crieff, PH5 2AD, Scotland.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
850 
- 
Other debtors
11,393 
37,838 
12,243 
37,838 
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
10,454 
16,313 
Other creditors
1,047 
- 
Accruals
1,200 
1,200 
12,701 
17,513 
6
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mr David Niel Kelly
37,838 
43,074 
67,073 
13,839 
37,838 
43,074 
67,073 
13,839 
7
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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