2023-01-012023-12-292023-12-29false03138009DEKKO 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DEKKO LIMITED

Registered Number
03138009
(England and Wales)

Unaudited Financial Statements for the Period ended
29 December 2023

DEKKO LIMITED
Company Information
for the period from 1 January 2023 to 29 December 2023

Director

BARKER MAWJEE, Catherine Evelyn

Company Secretary

BARKER MAWJEE, Sherbanu

Registered Address

Grove House
2 Woodberry Grove
London
N12 0DR

Registered Number

03138009 (England and Wales)
DEKKO LIMITED
Balance Sheet as at
29 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets31,1721,562
1,1721,562
Current assets
Debtors416,868140,465
Cash at bank and on hand1,0451,045
17,913141,510
Creditors amounts falling due within one year5(49,264)(97,966)
Net current assets (liabilities)(31,351)43,544
Total assets less current liabilities(30,179)45,106
Creditors amounts falling due after one year6(38,385)(44,773)
Provisions for liabilities7(223)(297)
Net assets(68,787)36
Capital and reserves
Called up share capital102102
Profit and loss account(68,889)(66)
Shareholders' funds(68,787)36
The financial statements were approved and authorised for issue by the Director on 28 November 2024, and are signed on its behalf by:
BARKER MAWJEE, Catherine Evelyn
Director
Registered Company No. 03138009
DEKKO LIMITED
Notes to the Financial Statements
for the period ended 29 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
The director is considering the exit strategy and have plans to wind up the business in the coming months. Therefore, these accounts are not being prepared on a going concern basis.
Turnover policy
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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings25
Office Equipment25
2.Average number of employees

20232022
Average number of employees during the year14
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 January 2325,91374,129100,042
At 29 December 2325,91374,129100,042
Depreciation and impairment
At 01 January 2325,36773,11398,480
Charge for year136254390
At 29 December 2325,50373,36798,870
Net book value
At 29 December 234107621,172
At 31 December 225461,0161,562
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables-85,597
Other debtors16,86854,868
Total16,868140,465
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.
5.Creditors: amounts due within one year

2023

2022

££
Bank borrowings and overdrafts31,12814,441
Taxation and social security12,33177,973
Other creditors493492
Accrued liabilities and deferred income5,3125,060
Total49,26497,966
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.
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts38,38544,773
Total38,38544,773
7.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)223297
Total223297
8.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
BARKER MAWJEE, Catherine Evelyn54,8681,00039,00016,868
54,8681,00039,00016,868
The above loan is interest free and was repaid within 9 months after the balance sheet date.