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Registered number: 04032325









DECO ENTERPRISES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
DECO ENTERPRISES LIMITED
REGISTERED NUMBER: 04032325

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Tangible assets
 4 
58,575
68,078

  
58,575
68,078

Current assets
  

Stocks
 5 
14,100
13,759

Debtors: amounts falling due within one year
 6 
12,554
19,461

Cash at bank and in hand
 7 
119,416
180,421

  
146,070
213,641

Creditors: amounts falling due within one year
 8 
(22,557)
(22,338)

Net current assets
  
 
 
123,513
 
 
191,303

Total assets less current liabilities
  
182,088
259,381

  

Net assets
  
182,088
259,381


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
181,988
259,281

  
182,088
259,381


Page 1

 
DECO ENTERPRISES LIMITED
REGISTERED NUMBER: 04032325
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 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 year 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 income and retained earnings 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 by: 




................................................
N P Hill
................................................
A I Dowling
Director
Director


Date: 28 March 2025

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

Page 2

 
DECO ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Deco Enterprises Limited is a private company limited by shares. The Company is incorporated in England & Wales and its registered address is Aston House, Cornwall Avenue, London, United Kingdom, N3 1LF. The registered number is 04032325.

2.Accounting policies

 
2.1

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

Taxation

Tax is recognised in the Statement of income and retained earnings, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current Corporation Tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the United Kingdom.

 
2.4

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.

Page 3

 
DECO ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

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

Depreciation is provided on the following basis:

Motor vehicles
-
15% reducing balance
Fixtures & fittings
-
25% reducing balance
Computer equipment
-
3 year straight line

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.

 
2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.6

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.

 
2.7

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.

 
2.8

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.

 
2.9

Dividends

Dividends are recognised when they become legally payable.

Page 4

 
DECO ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 4).


4.


Tangible fixed assets





Motor vehicles
Fixtures & fittings
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 July 2023
51,026
209,310
12,165
272,501


Additions
-
4,589
-
4,589



At 30 June 2024

51,026
213,899
12,165
277,090



Depreciation


At 1 July 2023
8,163
184,921
11,338
204,422


Charge for the year on owned assets
6,429
6,838
826
14,093



At 30 June 2024

14,592
191,759
12,164
218,515



Net book value



At 30 June 2024
36,434
22,140
1
58,575



At 30 June 2023
42,863
24,389
826
68,078

Page 5

 
DECO ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

5.


Stocks

2024
2023
£
£

Finished goods and goods for resale
14,100
13,759

14,100
13,759



6.


Debtors

2024
2023
£
£


Trade debtors
(517)
4,333

Other debtors
6,700
8,839

Called up share capital not paid
100
100

Prepayments and accrued income
6,271
6,189

12,554
19,461



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
119,416
180,421



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
11,417
8,648

Corporation tax
6,441
9,552

Other taxation and social security
828
-

Other creditors
1,120
1,638

Accruals and deferred income
2,751
2,500

22,557
22,338


Page 6

 
DECO ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

9.


Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £161,915 (2023: £101,934).

 
Page 7