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REGISTERED NUMBER: 13041645 (England and Wales)











Unaudited Financial Statements

for the Year Ended 30 November 2023

for

Decisive Consulting Ltd

Decisive Consulting Ltd (Registered number: 13041645)

Contents of the Financial Statements
for the Year Ended 30 November 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Decisive Consulting Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTORS: F N Nzenza
Mrs E J Nzenza
M Stylianou





REGISTERED OFFICE: 1 Minster Court
Tuscam Way
Camberley
Surrey
GU15 3YY





REGISTERED NUMBER: 13041645 (England and Wales)





ACCOUNTANTS: Butt Miller
Chartered Accountants
1 Minster Court
Tuscam Way
Camberley
Surrey
GU15 3YY

Decisive Consulting Ltd (Registered number: 13041645)

Statement of Financial Position
30 November 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 26,622 11,214

CURRENT ASSETS
Debtors 5 1,582,829 553,382
Cash at bank 759,806 586,550
2,342,635 1,139,932
CREDITORS
Amounts falling due within one year 6 (1,444,537 ) (928,683 )
NET CURRENT ASSETS 898,098 211,249
TOTAL ASSETS LESS CURRENT
LIABILITIES

924,720

222,463

PROVISIONS FOR LIABILITIES (6,656 ) (2,131 )
NET ASSETS 918,064 220,332

CAPITAL AND RESERVES
Called up share capital 2 2
Share premium 200,000 -
Retained earnings 718,062 220,330
918,064 220,332

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 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 11 April 2024 and were signed on its behalf by:





Mrs E J Nzenza - Director


Decisive Consulting Ltd (Registered number: 13041645)

Notes to the Financial Statements
for the Year Ended 30 November 2023


1. STATUTORY INFORMATION

Decisive Consulting Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents the value of the services provided under contracts to the extent that there is a right to
consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the Statement of Financial Position date turnover represents the value of the services provided to date based on a proportion of the total expected consideration at completion. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and as part of creditors due within one year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 25% on cost
Computer equipment - 33.33% on cost

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Operating leases
Rentals paid under operating leases are charged to the Income Statement on a straight line basis over the period of the lease.

Pension costs
The Company contributes to privately administered pension plans. Contributions are expensed as incurred.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2022 - 5 ) .

Decisive Consulting Ltd (Registered number: 13041645)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023


4. TANGIBLE FIXED ASSETS
Office Computer
equipment equipment Totals
£    £    £   
COST
At 1 December 2022 442 14,108 14,550
Additions - 24,515 24,515
Disposals - (279 ) (279 )
At 30 November 2023 442 38,344 38,786
DEPRECIATION
At 1 December 2022 157 3,179 3,336
Charge for year 110 8,854 8,964
Eliminated on disposal - (136 ) (136 )
At 30 November 2023 267 11,897 12,164
NET BOOK VALUE
At 30 November 2023 175 26,447 26,622
At 30 November 2022 285 10,929 11,214

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,217,978 499,258
Other debtors 22,240 2,260
Accrued income 318,069 51,549
Prepayments 24,542 315
1,582,829 553,382

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 223,824 111,535
Tax 198,405 27,180
Social security and other taxes 58,974 -
VAT 97,649 55,161
Other creditors 22,886 364,871
Directors' current accounts 285 2,023
Accruals 269,212 21,323
Deferred Income 573,302 346,590
1,444,537 928,683

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 19,196 7,296
Between one and five years 5,472 12,768
24,668 20,064

Decisive Consulting Ltd (Registered number: 13041645)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023


8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2023 and 30 November 2022:

2023 2022
£    £   
Mrs E J Nzenza and F N Nzenza
Balance outstanding at start of year (2,023 ) (1,561 )
Amounts advanced 2,465 588
Amounts repaid (727 ) (1,050 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (285 ) (2,023 )

The above loans are unsecured, interest free and repayable on demand.