DKP Consulting Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06780221

DKP CONSULTING LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 March 2026

DKP CONSULTING LIMITED

STATEMENT OF FINANCIAL POSITION

31 March 2026

	2026		2025
Note	£	£	£

FIXED ASSETS

Intangible assets	5	350,000	350,000
Tangible assets	6	39,687	14,823
		----------	----------
		389,687	364,823

CURRENT ASSETS

Stocks and work in progress		675	31,021
Debtors	7	387,759	314,955
Cash at bank and in hand		136,750	306,434
		----------	----------
		525,184	652,410

CREDITORS: amounts falling due within one year	8	330,570		287,214
		----------		----------
NET CURRENT ASSETS			194,614	365,196
			----------	----------
TOTAL ASSETS LESS CURRENT LIABILITIES			584,301	730,019

PROVISIONS

Taxation including deferred tax	9,534	3,232
	----------	----------
NET ASSETS	574,767	726,787
	----------	----------

DKP CONSULTING LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2026

	2026		2025
Note	£	£	£

CAPITAL AND RESERVES

Called up share capital	125	125
Share premium account	119,975	119,975
Profit and loss account	454,667	606,687
	----------	----------
SHAREHOLDERS FUNDS	574,767	726,787
	----------	----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 8 September 2026 , and are signed on behalf of the board by:

Mr N D Molyneux

Director

Company registration number: 06780221

DKP CONSULTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 55-57 Burn Bridge Road, Harrogate, HG3 1PB.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with FRS102 Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. ACCOUNTING POLICIES

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity. (b) Revenue recognition Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. (c) Current and deferred tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. (d) Operating leases Lease payments are recognised as an expense over the lease term on a straight-line basis. (e) Goodwill Postive goodwill arising on acquistion is capitalised and carried as an asset on the balance sheet.

(f) Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

(g) Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Computers	-	25% straight line
Fixtures and fittings	-	10% reducing balance
Office equipment	-	15% reducing balance
Investment property fixtures	-	10% straight line

(h) Stock and work in progress

Stocks are measured at the lower of cost and net realisable value. Work in progress is valued on the basis of direct cost plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress

(i) Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

(j) Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

(k) Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 11 (2025: 11 ).

5. INTANGIBLE ASSETS

	Goodwill
	£
Cost
At 1 April 2025 and 31 March 2026	750,000
	----------
Amortisation
At 1 April 2025 and 31 March 2026	400,000
	----------
Carrying amount
At 31 March 2026	350,000
	----------
At 31 March 2025	350,000
	----------

6. TANGIBLE ASSETS

	Computers	Fixtures and fittings	Total
	£	£	£
Cost
At 1 April 2025	38,306	6,083	44,389
Additions	3,247	30,204	33,451
	--------	--------	--------
At 31 March 2026	41,553	36,287	77,840
	--------	--------	--------
Depreciation
At 1 April 2025	27,929	1,637	29,566
Charge for the year	5,121	3,466	8,587
	--------	--------	--------
At 31 March 2026	33,050	5,103	38,153
	--------	--------	--------
Carrying amount
At 31 March 2026	8,503	31,184	39,687
	--------	--------	--------
At 31 March 2025	10,377	4,446	14,823
	--------	--------	--------

7. DEBTORS

	2026	2025
	£	£
Trade debtors	383,169	297,677
Other debtors	4,590	17,278
	----------	----------
	387,759	314,955
	----------	----------

8. CREDITORS: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	14,844	40,330
Amounts owed to undertakings in which the company has a participating interest	12,438	–
Accruals and deferred income	43,974	52,058
Corporation tax	89,307	66,242
Social security and other taxes	139,338	111,221
Dividends payable	25,992	–
Directors loan - RMW	–	16,835
Other creditors	4,677	528
	----------	----------
	330,570	287,214
	----------	----------

9. RELATED PARTY TRANSACTIONS

At the year end the company was under the control of DKP Holdings (2025) limited, the ultimate holding company registered in England and Wales.