D K Properties Bristol Limited

Registered number

10031954

Unaudited Filleted Accounts

28 February 2026

D K Properties Bristol Limited
Registered number:		10031954
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		1,394,744			1,072,836

Current assets
Debtors	4	3,717			-
Cash at bank and in hand		1,354			2,854
		5,071			2,854

Creditors: amounts falling due within one year	5	(720,672)			(456,000)

Net current liabilities			(715,601)			(453,146)

Total assets less current liabilities			679,143			619,690

Creditors: amounts falling due after more than one year	6		(721,757)			(659,366)



Net liabilities			(42,614)			(39,676)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(42,714)			(39,776)

Shareholder's funds			(42,614)			(39,676)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D Bateman
Director
Approved by the board on 3 November 2026

D K Properties Bristol Limited
Notes to the Accounts
for the year ended 28 February 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 4 years
	Plant and machinery	over 4 years
	Fixtures, fittings, tools and equipment	over 4 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			0		0


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 March 2025	1,073,190		4,316		1,077,506
	Additions	325,888		-		325,888
	At 28 February 2026	1,399,078		4,316		1,403,394

	Depreciation
	At 1 March 2025	3,266		1,404		4,670
	Charge for the year	2,528		1,452		3,980
	At 28 February 2026	5,794		2,856		8,650

	Net book value
	At 28 February 2026	1,393,284		1,460		1,394,744
	At 28 February 2025	1,069,924		2,912		1,072,836


4	Debtors			2026		2025
£					£

	Trade debtors			1,350		-
	Other debtors			2,367		-
				3,717		-


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			197,250		9,000
	Trade creditors			16,509		18,136
	Other creditors			506,913		428,864
				720,672		456,000


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			494,579		496,684
	Other creditors			227,178		162,682
				721,757		659,366


7	Loans			2026		2025
£					£
	Creditors include:
	Amounts payable otherwise than by instalment falling due for payment after more than five years			494,578		494,434


	Secured bank loans			691,829		505,684

	The loans are mortgages and are secured against the company properties.


8	Related party transactions

	Amounts due to companies under common control: Sparks Auto Electrical Bristol Limited 2026 £147,178 (2025 £82,682) Amounts owed to director 2026 £476,355 (2025 £402,179)


9	Other information

	D K Properties Bristol Limited is a private company limited by shares and incorporated in England. Its registered office is:
	67 Bell Hill Road
	Bristol
	BS5 7LY