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REGISTERED NUMBER: 01436425 (England and Wales)















Financial Statements for the Year Ended 31 March 2025

for

DEC (Oxford) Limited

DEC (Oxford) Limited (Registered number: 01436425)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DEC (Oxford) Limited

Company Information
for the Year Ended 31 March 2025







DIRECTOR: A Eadle





REGISTERED OFFICE: Unit 8 Wheatley Business Park
Old London Road
Wheatley
Oxfordshire
OX33 1XW





REGISTERED NUMBER: 01436425 (England and Wales)





ACCOUNTANTS: WaltonPaige Accountants
11 Lime Tree Mews
2 Lime Walk
Headington
Oxford
Oxfordshire
OX3 7DZ

DEC (Oxford) Limited (Registered number: 01436425)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £   
FIXED ASSETS
Tangible assets 4 40,353 14,916

CURRENT ASSETS
Stocks 4,000 4,000
Debtors 5 117,291 138,307
Cash at bank 111,182 147,640
232,473 289,947
CREDITORS
Amounts falling due within one year 6 (106,486 ) (159,906 )
NET CURRENT ASSETS 125,987 130,041
TOTAL ASSETS LESS CURRENT
LIABILITIES

166,340

144,957

CREDITORS
Amounts falling due after more than one year 7 (29,924 ) (18,333 )
NET ASSETS 136,416 126,624

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 135,416 125,624
SHAREHOLDERS' FUNDS 136,416 126,624

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

DEC (Oxford) Limited (Registered number: 01436425)

Balance Sheet - continued
31 March 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 15 July 2025 and were signed by:





A Eadle - Director


DEC (Oxford) Limited (Registered number: 01436425)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

DEC (Oxford) 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.

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 - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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.

Pension costs and other post-retirement benefits
The company contributes to a pension scheme for the directors, and the charge in the accounts represents the amount payable by the company to the fund in respect of the year.

DEC (Oxford) Limited (Registered number: 01436425)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2024 3,702 33,585 18,044 55,331
Additions - 39,314 627 39,941
Disposals - (9,220 ) - (9,220 )
At 31 March 2025 3,702 63,679 18,671 86,052
DEPRECIATION
At 1 April 2024 3,598 21,262 15,555 40,415
Charge for year 16 12,910 779 13,705
Eliminated on disposal - (8,421 ) - (8,421 )
At 31 March 2025 3,614 25,751 16,334 45,699
NET BOOK VALUE
At 31 March 2025 88 37,928 2,337 40,353
At 31 March 2024 104 12,323 2,489 14,916

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 117,291 138,307

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 5,398 -
Trade creditors 43,152 117,948
Corporation Tax 14,360 10,406
Social security and other taxes 8,073 8,493
Other creditors 25,376 12,225
Directors' loan accounts 127 834
106,486 159,906

DEC (Oxford) Limited (Registered number: 01436425)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans - 1-2 years 8,333 10,000
Bank loans - 2-5 years - 8,333
Hire purchase contracts 21,591 -
29,924 18,333