IRIS Accounts Production v25.1.3.33 11230805 director 29.2.24 28.2.25 28.2.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh112308052024-02-28112308052025-02-28112308052024-02-292025-02-28112308052023-02-28112308052023-03-012024-02-28112308052024-02-2811230805ns15:EnglandWales2024-02-292025-02-2811230805ns14:PoundSterling2024-02-292025-02-2811230805ns10:Director12024-02-292025-02-2811230805ns10:PrivateLimitedCompanyLtd2024-02-292025-02-2811230805ns10:SmallEntities2024-02-292025-02-2811230805ns10:AuditExempt-NoAccountantsReport2024-02-292025-02-2811230805ns10:SmallCompaniesRegimeForDirectorsReport2024-02-292025-02-2811230805ns10:SmallCompaniesRegimeForAccounts2024-02-292025-02-2811230805ns10:FullAccounts2024-02-292025-02-2811230805ns10:CompanySecretary12024-02-292025-02-2811230805ns10:RegisteredOffice2024-02-292025-02-2811230805ns5:CurrentFinancialInstruments2025-02-2811230805ns5:CurrentFinancialInstruments2024-02-2811230805ns5:Non-currentFinancialInstruments2025-02-2811230805ns5:Non-currentFinancialInstruments2024-02-2811230805ns5:ShareCapital2025-02-2811230805ns5:ShareCapital2024-02-2811230805ns5:RetainedEarningsAccumulatedLosses2025-02-2811230805ns5:RetainedEarningsAccumulatedLosses2024-02-2811230805ns5:PlantMachinery2024-02-292025-02-2811230805ns5:PlantMachinery2024-02-2811230805ns5:PlantMachinery2025-02-2811230805ns5:PlantMachinery2024-02-2811230805ns5:WithinOneYearns5:CurrentFinancialInstruments2025-02-2811230805ns5:WithinOneYearns5:CurrentFinancialInstruments2024-02-28112308051ns10:Director12024-02-28112308051ns10:Director12023-02-28112308051ns10:Director12024-02-292025-02-28112308051ns10:Director12023-03-012024-02-28112308051ns10:Director12025-02-28112308051ns10:Director12024-02-28
REGISTERED NUMBER: 11230805 (England and Wales)
















DECON PM LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025






DECON PM LTD (REGISTERED NUMBER: 11230805)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DECON PM LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2025







DIRECTOR: A D Chapman





SECRETARY: G E Chapman





REGISTERED OFFICE: 5-6 Charlotte Road
London
EC2A DH





REGISTERED NUMBER: 11230805 (England and Wales)





ACCOUNTANTS: Lakeview Southern Limited
Chartered Accountants
2 Lakeview Stables
Lower St. Clere
Kemsing
Sevenoaks
Kent
TN15 6NL

DECON PM LTD (REGISTERED NUMBER: 11230805)

BALANCE SHEET
28 FEBRUARY 2025

28.2.25 28.2.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 135,162 171,042

CURRENT ASSETS
Debtors 5 442,829 311,672
Cash at bank 20,149 78,848
462,978 390,520
CREDITORS
Amounts falling due within one year 6 465,495 410,621
NET CURRENT LIABILITIES (2,517 ) (20,101 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

132,645

150,941

CREDITORS
Amounts falling due after more than one
year

7

(88,204

)

(118,589

)

PROVISIONS FOR LIABILITIES (22,543 ) (12,480 )
NET ASSETS 21,898 19,872

CAPITAL AND RESERVES
Called up share capital 102 12
Retained earnings 21,796 19,860
SHAREHOLDERS' FUNDS 21,898 19,872

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

DECON PM LTD (REGISTERED NUMBER: 11230805)

BALANCE SHEET - continued
28 FEBRUARY 2025


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 director and authorised for issue on 9 June 2025 and were signed by:





A D Chapman - Director


DECON PM LTD (REGISTERED NUMBER: 11230805)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025


1. STATUTORY INFORMATION

Decon PM 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 25% on reducing balance

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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 7 ) .

DECON PM LTD (REGISTERED NUMBER: 11230805)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 29 February 2024 367,630
Additions 58,989
Disposals (167,819 )
At 28 February 2025 258,800
DEPRECIATION
At 29 February 2024 196,588
Charge for year 16,905
Eliminated on disposal (89,855 )
At 28 February 2025 123,638
NET BOOK VALUE
At 28 February 2025 135,162
At 28 February 2024 171,042

Tangible fixed assets are stated at cost less accumulated depreciation.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 28.2.24
£    £   
Trade debtors 191,836 57,633
Amounts owed by group undertakings 100 -
Other debtors 250,893 254,039
442,829 311,672

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 28.2.24
£    £   
Bank loans and overdrafts 9,837 9,837
Hire purchase contracts 20,508 95,998
Trade creditors 26,320 16,957
Taxation and social security 319,901 184,155
Other creditors 88,929 103,674
465,495 410,621

DECON PM LTD (REGISTERED NUMBER: 11230805)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
28.2.25 28.2.24
£    £   
Bank loans 3,234 13,111
Hire purchase contracts 84,970 105,478
88,204 118,589

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2025 and 28 February 2024:

28.2.25 28.2.24
£    £   
A D Chapman
Balance outstanding at start of year 179,241 161,625
Amounts advanced - 17,616
Amounts repaid (48,981 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 130,260 179,241