REGISTERED NUMBER: 03530912 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

D & K CONTRACTING SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A C L DeSouza

A M DeSouza

REGISTERED OFFICE:

13 Hursley Road

Chandler's Ford

Eastleigh

Hampshire

SO53 2FW

REGISTERED NUMBER:

03530912 (England and Wales)

FIXED ASSETS

Tangible assets

4

57,329

78,210

CURRENT ASSETS

Stocks

18,650

277,900

Debtors

5

92,463

35,273

Cash at bank and in hand

319,603

182,749

430,716

495,922

CREDITORS

Amounts falling due within one year

6

34,071

56,376

NET CURRENT ASSETS

396,645

439,546

TOTAL ASSETS LESS CURRENT LIABILITIES

453,974

517,756

CREDITORS

Amounts falling due after more than one year

7

7,516

17,668

NET ASSETS

446,458

500,088

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

446,456

500,086

446,458

500,088

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 14th November 2025 and were signed on its behalf by:

A C L DeSouza - Director

1.	STATUTORY INFORMATION

D & K Contracting Services 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2024

339,175

Additions

7,015

Disposals

(60,934

)

At 31st March 2025

285,256

DEPRECIATION

At 1st April 2024

260,965

Charge for year

20,893

Eliminated on disposal

(53,931

)

At 31st March 2025

227,927

NET BOOK VALUE

At 31st March 2025

57,329

At 31st March 2024

78,210

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1st April 2024

247,693

Transfer to ownership

(247,693

)

At 31st March 2025

-

DEPRECIATION

At 1st April 2024

86,001

Transfer to ownership

(86,001

)

At 31st March 2025

-

NET BOOK VALUE

At 31st March 2025

-

At 31st March 2024

161,692

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

1,800

-

Amounts owed by group undertakings

55,395

-

Other debtors

35,268

35,273

92,463

35,273

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

-

2,188

Trade creditors

18,347

66,635

Taxation and social security

2,300

(24,016

)

Other creditors

3,424

1,569

34,071

56,376

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

7,516

17,668

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st March 2025 and 31st March 2024:

31.3.25

31.3.24

£

£

A C L DeSouza and A C L DeSouza

Balance outstanding at start of year

3,212

(47,804

)

Amounts advanced

74,919

111,016

Amounts repaid

(78,448

)

(60,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(317

)

3,212

The terms agreed are that the advances are repayable on demand and interest is to be charged on all advances at the official rate where the balance exceeds £10,000 at any time during the year.