Silverfin false false 31/01/2025 01/02/2024 31/01/2025 I Dalziel 21/03/2023 L R Main-Dalziel 19/01/2023 24 June 2025 The principal activity of the Company during the financial year is that of a holding company. SC608413 2025-01-31 SC608413 bus:Director1 2025-01-31 SC608413 bus:Director2 2025-01-31 SC608413 2024-01-31 SC608413 core:ShareCapital 2025-01-31 SC608413 core:ShareCapital 2024-01-31 SC608413 core:RetainedEarningsAccumulatedLosses 2025-01-31 SC608413 core:RetainedEarningsAccumulatedLosses 2024-01-31 SC608413 core:CostValuation 2024-01-31 SC608413 core:CostValuation 2025-01-31 SC608413 bus:OrdinaryShareClass1 2025-01-31 SC608413 bus:OrdinaryShareClass2 2025-01-31 SC608413 2024-02-01 2025-01-31 SC608413 bus:FilletedAccounts 2024-02-01 2025-01-31 SC608413 bus:SmallEntities 2024-02-01 2025-01-31 SC608413 bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 SC608413 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 SC608413 bus:Director1 2024-02-01 2025-01-31 SC608413 bus:Director2 2024-02-01 2025-01-31 SC608413 2023-02-01 2024-01-31 SC608413 bus:OrdinaryShareClass1 2024-02-01 2025-01-31 SC608413 bus:OrdinaryShareClass1 2023-02-01 2024-01-31 SC608413 bus:OrdinaryShareClass2 2024-02-01 2025-01-31 SC608413 bus:OrdinaryShareClass2 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC608413 (Scotland)

DECAL HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2025
PAGES FOR FILING WITH THE REGISTRAR

DECAL HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2025

Contents

DECAL HOLDINGS LIMITED

BALANCE SHEET

AS AT 31 JANUARY 2025
DECAL HOLDINGS LIMITED

BALANCE SHEET (continued)

AS AT 31 JANUARY 2025
Note 2025 2024
£ £
Fixed assets
Investments 3 1,757,854 1,757,854
1,757,854 1,757,854
Net current assets 0 0
Total assets less current liabilities 1,757,854 1,757,854
Net assets 1,757,854 1,757,854
Capital and reserves
Called-up share capital 4 150,000 150,000
Profit and loss account 1,607,854 1,607,854
Total shareholder's funds 1,757,854 1,757,854

For the financial year ending 31 January 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Decal Holdings Limited (registered number: SC608413) were approved and authorised for issue by the Board of Directors on 24 June 2025. They were signed on its behalf by:

L R Main-Dalziel
Director
DECAL HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2025
DECAL HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Decal Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is 13 Carlyle Avenue, Hillington Park, Glasgow, G52 4XX, Scotland, United Kingdom.

The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

Fixed asset investments

Interests in subsidiaries is initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including directors 2 2

3. Fixed asset investments

2025 2024
£ £
Subsidiary undertakings 1,757,854 1,757,854

Investments in subsidiaries

2025
£
Cost
At 01 February 2024 1,757,854
At 31 January 2025 1,757,854
Carrying value at 31 January 2025 1,757,854
Carrying value at 31 January 2024 1,757,854

4. Called-up share capital

2025 2024
£ £
Allotted, called-up and fully-paid
75,000 Ordinary A shares of £ 1.00 each 75,000 75,000
75,000 Ordinary B shares of £ 1.00 each 75,000 75,000
150,000 150,000