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Registered number: 09767711
Home Decisions Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 09767711
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,545 3,545
3,545 3,545
CURRENT ASSETS
Stocks 6 165,000 162,000
Debtors 7 50,095 2
Cash at bank and in hand 33,317 45,087
248,412 207,089
Creditors: Amounts Falling Due Within One Year 8 (337,488 ) (360,245 )
NET CURRENT ASSETS (LIABILITIES) (89,076 ) (153,156 )
TOTAL ASSETS LESS CURRENT LIABILITIES (85,531 ) (149,611 )
Creditors: Amounts Falling Due After More Than One Year 9 (277,274 ) (285,274 )
NET LIABILITIES (362,805 ) (434,885 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Income Statement (362,905 ) (434,985 )
SHAREHOLDERS' FUNDS (362,805) (434,885)
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Page 2
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mrs Aurelija Aviziene
Director
29th November 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Home Decisions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09767711 . The registered office is C3 Star Business Centre , Fair View Industrial Estate, RM13 8UP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to income statement over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery Depreciated Over Their Useful life of 4 Years
Motor Vehicles Depreciated Over Their Useful life of 4 Years
Fixtures & Fittings Depreciated Over Their Useful life of 4 Years
Computer Equipment Depreciated Over Their Useful life of 4 Years
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Intangible Assets
Other
£
Cost
As at 1 October 2023 4,085
As at 30 September 2024 4,085
Amortisation
As at 1 October 2023 540
As at 30 September 2024 540
Net Book Value
As at 30 September 2024 3,545
As at 1 October 2023 3,545
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 85,896 11,286 250 6,531 103,963
As at 30 September 2024 85,896 11,286 250 6,531 103,963
Depreciation
As at 1 October 2023 85,896 11,286 250 6,531 103,963
As at 30 September 2024 85,896 11,286 250 6,531 103,963
Net Book Value
As at 30 September 2024 - - - - -
As at 1 October 2023 - - - - -
6. Stocks
2024 2023
£ £
Finished goods 165,000 162,000
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 38,093 -
Prepayments and accrued income 12,000 -
Other debtors 2 2
50,095 2
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 28,925 29,216
Other taxes and social security 1,292 2
VAT 6,311 6,388
Other creditors 16,723 16,723
Accruals and deferred income - 1,308
Director's loan account 284,237 306,608
337,488 360,245
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 277,274 285,274
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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