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Company Registration No. 08858170 (England and Wales)
Decibelle Limited Unaudited accounts for the year ended 31 January 2025
Decibelle Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Decibelle Limited Company Information for the year ended 31 January 2025
Director
Hannah Joseph
Company Number
08858170 (England and Wales)
Registered Office
4 JUPITER COURT TOLWORTH RISE SOUTH SURBITON SURREY KT5 9NN
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Decibelle Limited Statement of financial position as at 31 January 2025
2025
2024
Notes
£
£
Current assets
Debtors
4
20,911
21,933
Cash at bank and in hand
6,510
(397)
27,421
21,536
Creditors: amounts falling due within one year
5
(13,618)
(8,190)
Net current assets
13,803
13,346
Net assets
13,803
13,346
Capital and reserves
Called up share capital
1
1
Profit and loss account
13,802
13,345
Shareholders' funds
13,803
13,346
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and authorised for issue on 11 July 2025 and were signed on its behalf by
Hannah Joseph Director Company Registration No. 08858170
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Decibelle Limited Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Decibelle Limited is a private company, limited by shares, registered in England and Wales, registration number 08858170. The registered office is 4 JUPITER COURT, TOLWORTH RISE SOUTH, SURBITON, SURREY, KT5 9NN.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover shown net of sales/Value Added Tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.
Tax
The tax expense for the period comprises current tax. Tax is recognised in the profit and loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the counties where the company operates and generates taxable income.
Tangible fixed assets and depreciation
Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives , as follows:
Motor vehicles
25% Straight line
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Decibelle Limited Notes to the Accounts for the year ended 31 January 2025
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to insignificant risk of change in value.
Trade Debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting dated. If there is an unconditional right to defer settlement for at least twelve months after the reporting dated, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
Dividends
Dividend distribution to the company's shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
4
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
9,274
9,818
Other debtors
11,637
12,115
20,911
21,933
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Decibelle Limited Notes to the Accounts for the year ended 31 January 2025
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
4,867
4,718
Taxes and social security
5,502
739
Loans from directors
749
233
Accruals
2,500
2,500
13,618
8,190
6
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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