Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30Specialised construction, engineering and design activities222023-10-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falsetruetruefalse 12861117 2023-10-01 2024-04-30 12861117 2022-10-01 2023-09-30 12861117 2024-04-30 12861117 2023-09-30 12861117 c:Director1 2023-10-01 2024-04-30 12861117 d:PlantMachinery 2023-10-01 2024-04-30 12861117 d:PlantMachinery 2024-04-30 12861117 d:PlantMachinery 2023-09-30 12861117 d:CurrentFinancialInstruments 2024-04-30 12861117 d:CurrentFinancialInstruments 2023-09-30 12861117 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 12861117 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 12861117 d:ShareCapital 2024-04-30 12861117 d:ShareCapital 2023-09-30 12861117 d:RetainedEarningsAccumulatedLosses 2024-04-30 12861117 d:RetainedEarningsAccumulatedLosses 2023-09-30 12861117 c:OrdinaryShareClass1 2023-10-01 2024-04-30 12861117 c:OrdinaryShareClass1 2024-04-30 12861117 c:OrdinaryShareClass1 2023-09-30 12861117 c:FRS102 2023-10-01 2024-04-30 12861117 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-04-30 12861117 c:FullAccounts 2023-10-01 2024-04-30 12861117 c:PrivateLimitedCompanyLtd 2023-10-01 2024-04-30 12861117 d:Subsidiary1 2023-10-01 2024-04-30 12861117 d:Subsidiary1 1 2023-10-01 2024-04-30 12861117 6 2023-10-01 2024-04-30 12861117 e:PoundSterling 2023-10-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12861117









DECIMO HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 APRIL 2024

 
DECIMO HOLDINGS LIMITED
REGISTERED NUMBER: 12861117

BALANCE SHEET
AS AT 30 APRIL 2024

30 April
30 September
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
21,640
-

Investments
 6 
800
-

  
22,440
-

Current assets
  

Debtors: amounts falling due within one year
 7 
2,360
-

Cash at bank and in hand
 8 
627
2

  
2,987
2

Creditors: amounts falling due within one year
 9 
(29,724)
-

Net current (liabilities)/assets
  
 
 
(26,737)
 
 
2

  

Net (liabilities)/assets
  
(4,297)
2


Capital and reserves
  

Called up share capital 
 10 
2
2

Profit and loss account
  
(4,299)
-

  
(4,297)
2


Page 1

 
DECIMO HOLDINGS LIMITED
REGISTERED NUMBER: 12861117
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 January 2025.




S K Le Gassick
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
DECIMO HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

1.


General information

Decimo Holdings Limited is a private company limited by shares and incorporated in England and Wales. The registered office of the company is Room 5 Fountain House, Crossways Business Park, Anchor Boulevard, Dartford, Kent, United Kingdom, DA2 6QH.
The principal activity of the company is that of a holding company providing administrative support to group companies.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

.The directors have confirmed their continued support to help the company pay its liabilities as they fall due. As a result the accounts have been prepared on the going concern basis.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
Reducing Balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 3

 
DECIMO HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.


3.


Employees




The average monthly number of employees, including directors, during the period was 2 (2023 - 2).


4.


Taxation


2024
2023
£
£



Total current tax
-
-
Page 4

 
DECIMO HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024
 
4.Taxation (continued)


Factors affecting tax charge for the period/year

There were no factors that affected the tax charge for the period/year which has been calculated on the profits on ordinary activities before tax at the standard rate of corporation tax in the UK of  25% (2023 - 19/25%).



Factors that may affect future tax charges

There were no factors that may affect future tax charges.

The company has carried forward tax losses of £25,939 (2023 - £Nil) available to be set off against future profit.


5.


Tangible fixed assets







Plant and machinery

£



Cost or valuation


Additions
21,640



At 30 April 2024

21,640






Net book value



At 30 April 2024
21,640



At 30 September 2023
-

Page 5

 
DECIMO HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

6.


Fixed asset investments








Investments in subsidiary companies

£



Cost or valuation


Additions
800



At 30 April 2024
800





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Registered office

Class of shares

Holding

Decimo Facilities Management Limited
Room 5, Ground Floor, Fountain House Anchor Boulevard, Crossways Business Park, Dartford, Kent, United Kingdom, DA2 6QH
Ordinary
80%


7.


Debtors

30 April
30 September
2024
2023
£
£


Other debtors
2,360
-

2,360
-


Page 6

 
DECIMO HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

8.


Cash and cash equivalents

30 April
30 September
2024
2023
£
£

Cash at bank and in hand
627
2

627
2



9.


Creditors: Amounts falling due within one year

30 April
30 September
2024
2023
£
£

Trade creditors
1,798
-

Amounts owed to group undertakings
25,440
-

Other creditors
286
-

Accruals and deferred income
2,200
-

29,724
-



10.


Share capital

30 April
30 September
2024
2023
£
£
Allotted, called up and fully paid



2 (2023 - 2) Ordinary shares of £1.00 each
2
2



11.


Related party transactions

Included within creditors due within one year are balances of £25,440 (2023 - £Nil) which are owed to subsidiary companies.

 
Page 7