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Logo On Report
Registered Number: 12622623
England and Wales

 

 

 

DECIFAI LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Directors Devora Mateeva
Shahob Khosrowshahi-Miandoab
Registered Number 12622623
Registered Office 29 Dudley Gardens
London
W13 9LU
Accountants Ward Williams Creatives Limited
Belgrave House
39-43 Monument Hill
Weybridge
Surrey
KT13 8RN
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 1,077    3,112 
1,077    3,112 
Current assets      
Debtors 4 30,000   
Cash at bank and in hand 109,625    106,553 
139,625    106,553 
Creditors: amount falling due within one year 5 (48,409)   (10,101)
Net current assets 91,216    96,452 
 
Total assets less current liabilities 92,293    99,564 
Provisions for liabilities 6 (205)  
Net assets 92,088    99,564 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 92,086    99,562 
Shareholders' funds 92,088    99,564 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 27 November 2024 and were signed on its behalf by:


-------------------------------
Shahob Khosrowshahi-Miandoab
Director
2
General Information
Decifai Limited is a private company, limited by shares, registered in England and Wales, registration number 12622623, registration address 29 Dudley Gardens, London, W13 9LU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 33% Straight Line
Computer Equipment 33% Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 April 2023 1,089    5,077    6,166 
Additions    
Disposals    
At 31 March 2024 1,089    5,077    6,166 
Depreciation
At 01 April 2023 399    2,655    3,054 
Charge for year 359    1,676    2,035 
On disposals    
At 31 March 2024 758    4,331    5,089 
Net book values
Closing balance as at 31 March 2024 331    746    1,077 
Opening balance as at 01 April 2023 690    2,422    3,112 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 30,000   
30,000   

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax   3,017 
Deferred Income 25,000   
Other Creditors (1)   (1)
Inter Company (Southful Habit) 240   
Directors' Current Accounts 6,543    3,551 
Directors Loan Account 2 6,241    3,449 
VAT 10,386    85 
48,409    10,101 

6.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 205   
205   

3