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REGISTERED NUMBER: 10514958 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Decordia Limited

Decordia Limited (Registered number: 10514958)






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




Page

Balance Sheet 1

Notes to the Financial Statements 2


Decordia Limited (Registered number: 10514958)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 18,577 23,819

CURRENT ASSETS
Debtors 5 8,139 4,960
Cash at bank 183,690 161,538
191,829 166,498
CREDITORS
Amounts falling due within one year 6 78,137 72,261
NET CURRENT ASSETS 113,692 94,237
TOTAL ASSETS LESS CURRENT LIABILITIES 132,269 118,056

CREDITORS
Amounts falling due after more than one year 7 (4,167 ) (14,167 )

PROVISIONS FOR LIABILITIES (229 ) (1,258 )
NET ASSETS 127,873 102,631

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 127,773 102,531
SHAREHOLDERS' FUNDS 127,873 102,631

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

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

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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 March 2025 and were signed on its behalf by:





Miss C A R Ashwell - Director


Decordia Limited (Registered number: 10514958)

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

1. STATUTORY INFORMATION

Decordia Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 10514958

Registered office: Unit 4
Trafford Moss Road
Astra Buisness Park
Manchester
Greater Manchester
M17 1SQ

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.

Revenue is recognised as the company becomes entitled to consideration for the goods and services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 25% on reducing balance
Motor vehicles - 20% on cost
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.

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.

Decordia Limited (Registered number: 10514958)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Office Motor Computer
equipment vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2024 10,270 19,988 7,115 37,373
Additions - - 948 948
At 31 December 2024 10,270 19,988 8,063 38,321
DEPRECIATION
At 1 January 2024 6,001 3,998 3,555 13,554
Charge for year 1,066 3,997 1,127 6,190
At 31 December 2024 7,067 7,995 4,682 19,744
NET BOOK VALUE
At 31 December 2024 3,203 11,993 3,381 18,577
At 31 December 2023 4,269 15,990 3,560 23,819

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 200 1,401
Other debtors 7,939 3,559
8,139 4,960

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Taxation and social security 38,479 46,427
Other creditors 29,658 15,834
78,137 72,261

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 4,167 14,167

8. OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £28,020 (2023 £Nil) This financial commitment represents the total amount of payments remaining on leases ending 2026.