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REGISTERED NUMBER: 10312062 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

DCMN MARKETING SOLUTIONS LTD

DCMN MARKETING SOLUTIONS LTD (REGISTERED NUMBER: 10312062)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


DCMN MARKETING SOLUTIONS LTD

COMPANY INFORMATION
For The Year Ended 31 December 2024







DIRECTORS: DCMN GmbH
A M Dengler





REGISTERED OFFICE: 3rd Floor Waverley House,
7-12 Noel Street,
London
London
W1F 8GQ





REGISTERED NUMBER: 10312062 (England and Wales)

DCMN MARKETING SOLUTIONS LTD (REGISTERED NUMBER: 10312062)

BALANCE SHEET
31 December 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Debtors 4 236,124 215,508
Cash at bank 4,137 17,618
240,261 233,126
CREDITORS
Amounts falling due within one year 5 404,949 443,775
NET CURRENT LIABILITIES (164,688 ) (210,649 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(164,688

)

(210,649

)

CREDITORS
Amounts falling due after more than one year 6 1,992,291 1,994,509
NET LIABILITIES (2,156,979 ) (2,205,158 )

CAPITAL AND RESERVES
Called up share capital 20,000 20,000
Retained earnings (2,176,979 ) (2,225,158 )
(2,156,979 ) (2,205,158 )

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2025 and were signed on its behalf by:





A M Dengler - Director


DCMN MARKETING SOLUTIONS LTD (REGISTERED NUMBER: 10312062)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 December 2024


1. STATUTORY INFORMATION

DCMN Marketing Solutions 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
The financial statements have been prepared in accordance with the provisions of Section 1A ''Smaller Entities'' of Financial Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis, which the directors consider to be appropriate. The directors have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company is reliant upon support from the parent company who will continue to provide the necessary finance to enable the company to meet its liabilities as they fall due. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Critical accounting judgements and key sources of estimation uncertainty
Management have applied the following judgements in the preparation of these financial statements:

Deferred tax assets
Management is required to assess whether it is appropriate to recognise a deferred tax asset relating to
taxable losses available to the Company. The recognition of deferred tax assets is based upon whether it
is more likely than not that sufficient and suitable taxable profits will be available in the future against
which the reversal of losses and other deductions can be deducted.
To determine the future taxable profits, reference is made to the latest available forecasts. Therefore, this
involves judgement regarding the future financial performance of the Company in which a deferred tax
asset would be recognised.

Bad debt provision
The Company makes an estimate of the recoverable value of trade and other debtors. When assessing
impairment of trade and other debtors, management considers factors including the current credit rating of the debtor, the ageing profile of debtors and historical experience of payment.

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

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. During the year the Company changed its role
within the Group to which it belongs and is now predominantly a sales and marketing division. As a
result a significant proportion of revenue now reflects the recharge of costs to its parent company,
DCMN GmbH in accordance with a cost-plus agreement between the two entities. 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 for revenue to be
recognised:

Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are
provided in accordance with the stage of completion of the contract when all of the following
conditions are satisfied:
- the amount of revenue can be measured reliably; - it is probable that the Company will receive the consideration due under the contract; - the stage of completion of the contract at the end of the reporting period can be measured reliably; and
- the costs incurred and the costs to complete the contract can be measured reliably.
- the amount of revenue can be measured reliably;
- it is probable that the Company will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured
reliably; and
- the costs incurred and the costs to complete the contract can be measured reliably.

DCMN MARKETING SOLUTIONS LTD (REGISTERED NUMBER: 10312062)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 December 2024


2. ACCOUNTING POLICIES - continued

Financial instruments
The company enters into basic financial instruments, which result in the recognition of financial assets and liabilities. Financial instruments are recognised at amortised cost, [except for investments in shares which are measured at fair value]. At the end of each reporting period financial instruments are assessed for evidence of impairment, and changes are recognised in profit or loss.

Taxation
Taxation for the year comprises current 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 tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods.

Consideration is given to whether deferred tax should be provided in respect of material timing differences which have not reversed at the balance sheet date. Deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or future taxable profits.

Current tax assets and liabilities are not discounted and are 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.

Foreign currencies
Transactions denominated in foreign currencies are translated into sterling and recorded at the rate of exchange ruling at the date of the transaction. Balances at the year-end denominated in a foreign currency are translated into sterling at the rate of exchange ruling at the balance sheet date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 134,173 132,025
Other debtors 40,866 56,652
Prepayments and accrued income 61,085 26,831
236,124 215,508

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 99,222 129,846
Other creditors 297,027 305,229
Accruals and deferred income 8,700 8,700
404,949 443,775

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Other creditors 1,992,291 1,994,509

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Katharine E Halsall (Senior Statutory Auditor)
for and on behalf of Caldwell Penn Limited, Statutory Auditor

DCMN MARKETING SOLUTIONS LTD (REGISTERED NUMBER: 10312062)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 December 2024


8. RELATED PARTY DISCLOSURES

DCMN Marketing Solutions Ltd have taken the exemption under FRS 102, section 33 Related Party Disclosures paragraph 33.1A whereby the company is not required to disclose transactions with other companies who are wholly owned within the group.

At the year end, the parent company had loaned £2,289,318 (2023 - £2,299,738). £297,027 (2023 - £305,229) is shown in other creditors due in one year. The remaining balance is shown in other creditors due in over one year which includes a loan balance of £1,992,291 (2023 - £1,994,509) with 5.5% interest being charged each year.

9. ULTIMATE CONTROLLING PARTY

The immediate parent company is DCMN GmbH, a company incorporated in Germany. DCMN GmbH prepares consolidated accounts and these are available from the company's registered office at Alex-Wedding-Straße 7, 10178, Berlin, Germany.