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Registered number: 07732039
Decahedron Ltd
Financial Statements
For The Year Ended 31 December 2023
M.A.R Accountants Ltd
Chartered Certified Accountants
685 Cranbrook Road
Ilford
IG2 6SY
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 07732039
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 30,320 34,452
30,320 34,452
CURRENT ASSETS
Stocks 5 230,257 296,084
Debtors 6 1,628,795 1,571,003
Cash at bank and in hand 34,947 135,198
1,893,999 2,002,285
Creditors: Amounts Falling Due Within One Year 7 (2,586,899 ) (2,123,985 )
NET CURRENT ASSETS (LIABILITIES) (692,900 ) (121,700 )
TOTAL ASSETS LESS CURRENT LIABILITIES (662,580 ) (87,248 )
Creditors: Amounts Falling Due After More Than One Year 8 (38,154 ) (45,971 )
NET LIABILITIES (700,734 ) (133,219 )
CAPITAL AND RESERVES
Called up share capital 11 1,512,590 1,512,590
Income Statement (2,213,324 ) (1,645,809 )
SHAREHOLDERS' FUNDS (700,734) (133,219)
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Suhelahmed Bhutawala
Director
12/03/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Decahedron Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07732039 . The registered office is Unit 14 Spire Green Centre, Harlow, Essex, CM19 5TR.
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.
2.3. 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:
Leasehold Straight line over the life of the asset
Fixtures & Fittings 20% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
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.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 3)
5 3
Page 3
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4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2023 4,444 89,697 94,141
Additions - 3,089 3,089
As at 31 December 2023 4,444 92,786 97,230
Depreciation
As at 1 January 2023 4,444 55,245 59,689
Provided during the period - 7,221 7,221
As at 31 December 2023 4,444 62,466 66,910
Net Book Value
As at 31 December 2023 - 30,320 30,320
As at 1 January 2023 - 34,452 34,452
5. Stocks
2023 2022
£ £
Stock 230,257 296,084
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,528,841 1,512,533
Other debtors 89,454 22,500
1,618,295 1,535,033
Due after more than one year
Other debtors 10,500 35,970
1,628,795 1,571,003
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 1,531 1,531
Trade creditors 604,381 493,021
Bank loans and overdrafts 5,000 47,144
Amounts owed to group undertakings 1,831,023 1,408,541
Other creditors 37,253 78,178
Taxation and social security 107,711 95,570
2,586,899 2,123,985
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 2,296 3,827
Bank loans 35,858 42,144
38,154 45,971
9. Loans
An analysis of the maturity of loans is given below:
2023 2022
£ £
Amounts falling due within one year or on demand:
Bank loans 5,000 47,144
2023 2022
£ £
Amounts falling due between one and five years:
Bank loans 35,858 42,144
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 1,531 1,531
Later than one year and not later than five years 2,296 3,827
3,827 5,358
3,827 5,358
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,512,590 1,512,590
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