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REGISTERED NUMBER: 13041645 (England and Wales)











Unaudited Financial Statements

for the Year Ended 30 November 2024

for

Decisive Consulting Ltd

Decisive Consulting Ltd (Registered number: 13041645)

Contents of the Financial Statements
for the Year Ended 30 November 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Decisive Consulting Ltd

Company Information
for the Year Ended 30 November 2024







DIRECTORS: F N Nzenza
Mrs E J Nzenza
M Stylianou





REGISTERED OFFICE: 1 Minster Court
Tuscam Way
Camberley
Surrey
GU15 3YY





REGISTERED NUMBER: 13041645 (England and Wales)





ACCOUNTANTS: Butt Miller
Chartered Accountants
1 Minster Court
Tuscam Way
Camberley
Surrey
GU15 3YY

Decisive Consulting Ltd (Registered number: 13041645)

Statement of Financial Position
30 November 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 23,850 26,622

CURRENT ASSETS
Debtors 5 1,205,426 1,582,829
Cash at bank 1,697,034 759,806
2,902,460 2,342,635
CREDITORS
Amounts falling due within one year 6 (1,495,445 ) (1,444,537 )
NET CURRENT ASSETS 1,407,015 898,098
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,430,865

924,720

PROVISIONS FOR LIABILITIES (5,963 ) (6,656 )
NET ASSETS 1,424,902 918,064

CAPITAL AND RESERVES
Called up share capital 2 2
Share premium 200,000 200,000
Share option reserve 2,403 -
Retained earnings 1,222,497 718,062
1,424,902 918,064

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Income Statement has not been delivered.

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




Mrs E J Nzenza - Director


Decisive Consulting Ltd (Registered number: 13041645)

Notes to the Financial Statements
for the Year Ended 30 November 2024


1. STATUTORY INFORMATION

Decisive Consulting Ltd 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.

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 the value of the services provided under contracts to the extent that there is a right to
consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the Statement of Financial Position date turnover represents the value of the services provided to date based on a proportion of the total expected consideration at completion. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and as part of creditors due within one year.

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 cost
Computer equipment - 33.33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Operating leases
Rentals paid under operating leases are charged to the Income Statement on a straight line basis over the period of the lease.

Pension costs
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the Income Statement in the period to which they relate.

Decisive Consulting Ltd (Registered number: 13041645)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


2. ACCOUNTING POLICIES - continued

Share based payments
Where share options are awarded to employees, the fair value of the options at the date of grant is charged to the Income Statement over the vesting period. Non-market vesting conditions are taken into account by adjusting the number of equity instruments expected to vest at each Statement of Financial Position date so that, ultimately, the cumulative amount recognised over the vesting period is based on the number of options that eventually vest.
The company is unable to directly measure the fair value of employee services received. Instead, the fair value of the share options granted during the year is determined using the Black-Scholes model which is a well-accepted model for the valuation of share options.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2023 - 21 ) .

4. TANGIBLE FIXED ASSETS
Office Computer
equipment equipment Totals
£    £    £   
COST
At 1 December 2023 442 38,344 38,786
Additions - 11,057 11,057
At 30 November 2024 442 49,401 49,843
DEPRECIATION
At 1 December 2023 267 11,897 12,164
Charge for year 110 13,719 13,829
At 30 November 2024 377 25,616 25,993
NET BOOK VALUE
At 30 November 2024 65 23,785 23,850
At 30 November 2023 175 26,447 26,622

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 774,058 1,217,978
Other debtors 64,878 22,240
Accrued income 273,830 318,069
Prepayments 92,660 24,542
1,205,426 1,582,829

Decisive Consulting Ltd (Registered number: 13041645)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 171,609 223,824
Tax 231,351 198,405
Social security and other taxes 74,944 58,974
VAT 159,045 97,649
Other creditors 12,740 22,886
Directors' current accounts 1,569 285
Accruals 591,163 269,212
Deferred Income 253,024 573,302
1,495,445 1,444,537

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 121,063 19,196
Between one and five years 183,019 5,472
304,082 24,668

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2024 and 30 November 2023:

2024 2023
£    £   
Mrs E J Nzenza and F N Nzenza
Balance outstanding at start of year (285 ) (2,023 )
Amounts advanced 1,185 2,465
Amounts repaid (2,469 ) (727 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,569 ) (285 )

The above loans are unsecured, interest free and repayable on demand.

Decisive Consulting Ltd (Registered number: 13041645)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


9. SHARE-BASED PAYMENT TRANSACTIONS

During the period, a share option scheme was introduced for the benefit of employees in the company. Options may be granted from time to time to eligible employees with an exercise price as determined by the board. In accordance with the scheme rules, options are exercisable subject to all vesting conditions being met. The vesting conditions are continued employment for the period as set at the time of granting, typically between two and four years. Options expire 10 years after the grant date.

The number and weighted average exercise prices of share options are as follows:

20242024


No.
Weighted average
exercise price £
Outstanding at the beginning of the period--
Outstanding at the end of the period111,4591.48
Exercisable at the end of the period--


The total charge to the Income Statement for the year was £2,403.