Company Registration No. 11236850 (England and Wales)
Decisive Investments Ltd
Unaudited accounts
for the year ended 31 December 2024
Decisive Investments Ltd
Unaudited accounts
Contents
Decisive Investments Ltd
Company Information
for the year ended 31 December 2024
Directors
Paul Terrier
Oksana Lymar
Company Number
11236850 (England and Wales)
Registered Office
61 Bridge Street
Kington
HR5 3DJ
United Kingdom
Accountants
RAE Business Services (Yorkshire) Limited
First Floor
85 Great Portland Street
London
W1W 7LT
Decisive Investments Ltd
Accountants' report
Accountants' report to the board of directors of Decisive Investments Ltd on the preparation of the unaudited statutory accounts for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Decisive Investments Ltd for the year ended
31 December 2024 as set out on pages
5 -
8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Decisive Investments Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Decisive Investments Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Decisive Investments Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Decisive Investments Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Decisive Investments Ltd. You consider that Decisive Investments Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Decisive Investments Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
RAE Business Services (Yorkshire) Limited
First Floor
85 Great Portland Street
London
W1W 7LT
9 July 2025
Decisive Investments Ltd
Statement of financial position
as at 31 December 2024
Investment property
1,660,000
1,735,000
Cash at bank and in hand
4,708
17,460
Creditors: amounts falling due within one year
(84,045)
(118,045)
Net current liabilities
(73,727)
(92,575)
Total assets less current liabilities
1,586,273
1,642,425
Creditors: amounts falling due after more than one year
(1,261,276)
(1,263,212)
Provisions for liabilities
Deferred tax
(92,799)
(106,353)
Net assets
232,198
272,860
Called up share capital
100
100
Revaluation reserve
383,453
439,703
Profit and loss account
(151,355)
(166,943)
Shareholders' funds
232,198
272,860
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 15 July 2025 and were signed on its behalf by
Paul Terrier
Director
Company Registration No. 11236850
Decisive Investments Ltd
Notes to the Accounts
for the year ended 31 December 2024
Decisive Investments Ltd is a private company, limited by shares, registered in England and Wales, registration number 11236850. The registered office is 61 Bridge Street, Kington, HR5 3DJ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives, starting from 2019:
Fixtures & fittings
33% on cost
Computer equipment
33% on cost
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Decisive Investments Ltd
Notes to the Accounts
for the year ended 31 December 2024
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 January 2024
34,607
1,041
35,648
At 31 December 2024
34,607
1,041
35,648
At 1 January 2024
34,607
1,041
35,648
At 31 December 2024
34,607
1,041
35,648
Fair value at 1 January 2024
1,735,000
Net loss from fair value adjustments
(75,000)
At 31 December 2024
1,660,000
The investment properties were valued by the Directors at the year end
Amounts falling due within one year
7
Creditors: amounts falling due within one year
2024
2023
Other creditors
4,225
4,225
Loans from directors
78,920
112,920
8
Creditors: amounts falling due after more than one year
2024
2023
Bank loans
1,261,276
1,263,212
Aggregate of amounts that fall due for payment after five years
1,261,276
1,263,212
Included in long term creditors are bank loans secured on investment properties. Personal guarantees have been provided.
Decisive Investments Ltd
Notes to the Accounts
for the year ended 31 December 2024
9
Deferred taxation
2024
2023
Revaluation of investment property
127,817
146,567
Tax losses carried forward
(35,018)
(40,214)
Provision at start of year
106,353
-
(Credited)/charged to the profit and loss account
(13,554)
106,353
Provision at end of year
92,799
106,353
Comparatives have been restated for deferred tax on revaluation of investment properties.
10
Transactions with related parties
At the year end the directors were owed £78,920 (2023 - £112,920). No interest has been charged (2023 - £0).
11
Average number of employees
During the year the average number of employees was 0 (2023: 0).