IRIS Accounts Production v25.1.4.42 09430644 Board of Directors Board of Directors 1.1.24 31.12.24 31.12.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh094306442023-12-31094306442024-12-31094306442024-01-012024-12-31094306442022-12-31094306442023-01-012023-12-31094306442023-12-3109430644ns15:EnglandWales2024-01-012024-12-3109430644ns14:PoundSterling2024-01-012024-12-3109430644ns10:Director12024-01-012024-12-3109430644ns10:Director22024-01-012024-12-3109430644ns10:PrivateLimitedCompanyLtd2024-01-012024-12-3109430644ns10:SmallEntities2024-01-012024-12-3109430644ns10:AuditExempt-NoAccountantsReport2024-01-012024-12-3109430644ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-3109430644ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3109430644ns10:FullAccounts2024-01-012024-12-310943064412024-01-012024-12-3109430644ns10:RegisteredOffice2024-01-012024-12-3109430644ns5:CurrentFinancialInstruments2024-12-3109430644ns5:CurrentFinancialInstruments2023-12-3109430644ns5:Non-currentFinancialInstruments2024-12-3109430644ns5:Non-currentFinancialInstruments2023-12-3109430644ns5:ShareCapital2024-12-3109430644ns5:ShareCapital2023-12-3109430644ns5:RetainedEarningsAccumulatedLosses2024-12-3109430644ns5:RetainedEarningsAccumulatedLosses2023-12-3109430644ns5:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3109430644ns5:PatentsTrademarksLicencesConcessionsSimilar2024-01-012024-12-3109430644ns5:PlantMachinery2024-01-012024-12-3109430644ns5:IntangibleAssetsOtherThanGoodwill2023-12-3109430644ns5:IntangibleAssetsOtherThanGoodwill2024-12-3109430644ns5:IntangibleAssetsOtherThanGoodwill2023-12-3109430644ns5:PlantMachinery2023-12-3109430644ns5:PlantMachinery2024-12-3109430644ns5:PlantMachinery2023-12-3109430644ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3109430644ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-3109430644ns5:WithinOneYearns5:CurrentFinancialInstrumentsns5:HirePurchaseContracts2024-12-3109430644ns5:WithinOneYearns5:CurrentFinancialInstrumentsns5:HirePurchaseContracts2023-12-3109430644ns5:BetweenOneFiveYearsns5:HirePurchaseContracts2024-12-3109430644ns5:BetweenOneFiveYearsns5:HirePurchaseContracts2023-12-3109430644ns5:HirePurchaseContracts2024-12-3109430644ns5:HirePurchaseContracts2023-12-31
REGISTERED NUMBER: 09430644 (England and Wales)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

D-CODED INTERNATIONAL LIMITED

D-CODED INTERNATIONAL LIMITED (REGISTERED NUMBER: 09430644)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


D-CODED INTERNATIONAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: A Kowalik
A Wasilewski





REGISTERED OFFICE: 5 Jardine House
Harrovian Business Village
Bessborough Road
Harrow
Middlesex
HA1 3EX





REGISTERED NUMBER: 09430644 (England and Wales)





ACCOUNTANTS: David Simon Limited
Chartered Certified Accountants
5 Jardine House
Harrovian Business Village
Bessborough Road
Harrow
Middlesex
HA1 3EX

D-CODED INTERNATIONAL LIMITED (REGISTERED NUMBER: 09430644)

STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 21,064 26,737
21,064 26,737

CURRENT ASSETS
Stocks 20,554 162,287
Debtors 6 777,224 1,070,264
Cash at bank and in hand 215,207 174,574
1,012,985 1,407,125
CREDITORS
Amounts falling due within one year 7 671,815 1,158,724
NET CURRENT ASSETS 341,170 248,401
TOTAL ASSETS LESS CURRENT
LIABILITIES

362,234

275,138

CREDITORS
Amounts falling due after more than one
year

8

4,368

22,702
NET ASSETS 357,866 252,436

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 357,766 252,336
SHAREHOLDERS' FUNDS 357,866 252,436

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.

D-CODED INTERNATIONAL LIMITED (REGISTERED NUMBER: 09430644)

STATEMENT OF FINANCIAL POSITION - continued
31 DECEMBER 2024


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 6 May 2025 and were signed on its behalf by:




A Wasilewski - Director



A Kowalik - Director


D-CODED INTERNATIONAL LIMITED (REGISTERED NUMBER: 09430644)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

D-Coded International Limited 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.

Preparation of consolidated financial statements
The financial statements contain information about D-Coded International Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover represents net invoices of services rendered, excluding value added tax. Turnover is recognised when the company obtains the right to consideration.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Trademark are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33.33% on cost and 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Government assisted loans
Loans received through the Bounce Back Loan Scheme (BBLS) or the Coronavirus Business Interruption Loan Scheme (CBILS) are accounted for on the date the funds are received by the company. The first twelve months of the interest charge, which is funded by the government, is recognised in the profit and loss account as both an interest charge and as a government grant receivable.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

D-CODED INTERNATIONAL LIMITED (REGISTERED NUMBER: 09430644)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 January 2024
and 31 December 2024 1,154
AMORTISATION
At 1 January 2024
and 31 December 2024 1,154
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 73,063
Additions 4,632
At 31 December 2024 77,695
DEPRECIATION
At 1 January 2024 46,326
Charge for year 10,305
At 31 December 2024 56,631
NET BOOK VALUE
At 31 December 2024 21,064
At 31 December 2023 26,737

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 484,977 960,400
Other debtors 292,247 109,864
777,224 1,070,264

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts (see note 9) 7,914 8,646
Trade creditors 361,365 344,709
Taxation and social security 39,280 33,527
Other creditors 263,256 771,842
671,815 1,158,724

D-CODED INTERNATIONAL LIMITED (REGISTERED NUMBER: 09430644)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts (see note 9) - 7,914
Bounce back loan 4,368 14,788
4,368 22,702

9. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2024 2023
£    £   
Net obligations repayable:
Within one year 7,914 8,646
Between one and five years - 7,914
7,914 16,560

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D-Coded International LLC, a company registered in the USA and its immediate parent company.