REGISTERED NUMBER: 07467633 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st December 2024

for

DECISION FOCUS UK LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

S Krautwald

J Tollerup

REGISTERED OFFICE:

Suffolk House

George Street

Croydon

Surrey

CR0 0YN

REGISTERED NUMBER:

07467633 (England and Wales)

ACCOUNTANTS:

TC Group

Office: Croydon - TC SWP

3rd Floor, Suffolk House

George Street

Croydon

CR0 0YN

FIXED ASSETS

Property, plant and equipment

4

-

1,952

CURRENT ASSETS

Debtors

5

2,102,141

1,272,485

Cash at bank

1,223,752

628,889

3,325,893

1,901,374

CREDITORS

Amounts falling due within one year

6

2,669,296

1,721,052

NET CURRENT ASSETS

656,597

180,322

TOTAL ASSETS LESS CURRENT LIABILITIES

656,597

182,274

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

656,497

182,174

SHAREHOLDERS' FUNDS

656,597

182,274

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 29th September 2025 and were signed on its behalf by:

S Krautwald - Director

1.	STATUTORY INFORMATION

Decision Focus UK 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.

The company continues to trade profitability and is expected to keep generating positive cash flows for the foreseeable future. The directors have therefore adopted the going concern basis of accounting in preparing the annual financial statements.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2023 - 23 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Computer

equipment

£

COST

At 1st January 2024

and 31st December 2024

9,418

DEPRECIATION

At 1st January 2024

7,466

Charge for year

1,952

At 31st December 2024

9,418

NET BOOK VALUE

At 31st December 2024

-

At 31st December 2023

1,952

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

1,424,300

926,964

Amounts owed by group undertakings

405,811

140,516

Other debtors

18,193

11,352

Prepayments and accrued income

253,837

193,653

2,102,141

1,272,485

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

85,289

122,618

Amounts owed to group undertakings

113,409

6,563

Social security and other taxes

77,414

96,984

VAT

362,156

161,647

Other creditors

128,459

26,481

Directors' current accounts

573

573

Accruals and deferred income

1,901,996

1,306,186

2,669,296

1,721,052

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.24

31.12.23

£

£

Within one year

57,748

18,470

Between one and five years

28,874

-

86,622

18,470

8.	ULTIMATE CONTROLLING PARTY

The company is controlled by Decision Focus TopCo ApS, a company incorporated in Denmark, by virtue of its majority shareholding.