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REGISTERED NUMBER: 13324552 (England and Wales)















Financial Statements for the Year Ended 31 March 2024

for

Dekamed Limited

Dekamed Limited (Registered number: 13324552)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Dekamed Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Mrs V D A Szabo
Dr M A Szabo





REGISTERED OFFICE: Richmond House
Lawnswood Business Park
Redvers Close
Leeds
West Yorkshire
LS16 6QY





REGISTERED NUMBER: 13324552 (England and Wales)





ACCOUNTANTS: Richard Smedley Limited
Chartered Accountants & Registered Auditors
Richmond House
Lawnswood Business Park
Redvers Close
Leeds
West Yorkshire
LS16 6QY

Dekamed Limited (Registered number: 13324552)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 120,284 135,320
Tangible assets 5 42,364 8,466
162,648 143,786

CURRENT ASSETS
Stocks 1,800 -
Debtors 6 136 136
Cash at bank 11,510 12,353
13,446 12,489
CREDITORS
Amounts falling due within one year 7 47,101 56,675
NET CURRENT LIABILITIES (33,655 ) (44,186 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

128,993

99,600

CREDITORS
Amounts falling due after more than one
year

8

(138,984

)

(110,291

)

PROVISIONS FOR LIABILITIES (10,591 ) (2,117 )
NET LIABILITIES (20,582 ) (12,808 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (20,682 ) (12,908 )
(20,582 ) (12,808 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

Dekamed Limited (Registered number: 13324552)

Balance Sheet - continued
31 March 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 January 2025 and were signed on its behalf by:





Dr M A Szabo - Director


Dekamed Limited (Registered number: 13324552)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Dekamed 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.

The company is considered a going concern due to the continued support of the directors and shareholders.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Basic financial instruments are recognised at amortised cost, derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Dekamed Limited (Registered number: 13324552)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 150,356
AMORTISATION
At 1 April 2023 15,036
Charge for year 15,036
At 31 March 2024 30,072
NET BOOK VALUE
At 31 March 2024 120,284
At 31 March 2023 135,320

Dekamed Limited (Registered number: 13324552)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 April 2023 9,960
Additions 41,374
At 31 March 2024 51,334
DEPRECIATION
At 1 April 2023 1,494
Charge for year 7,476
At 31 March 2024 8,970
NET BOOK VALUE
At 31 March 2024 42,364
At 31 March 2023 8,466

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Other debtors 136 136

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 4,683 4,718
Hire purchase contracts 5,865 -
Taxation and social security 669 771
Other creditors 35,884 51,186
47,101 56,675

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Bank loans 106,211 110,291
Hire purchase contracts 32,773 -
138,984 110,291

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 82,873 87,499

Dekamed Limited (Registered number: 13324552)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

9. SECURED DEBTS

The following secured debts are included within creditors:

31.3.24 31.3.23
£    £   
Bank loans 110,894 115,009

Lloyds Bank PLC hold a fixed and floating charge over all the property and undertakings of the company.