REGISTERED NUMBER: 13256662 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

DECCA PROPERTIES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Luke Adam Thickett

Mr Paul Mallon

REGISTERED OFFICE:

5&6 Manor Court

Manor Garth

Scarborough

North Yorkshire

YO11 3TU

REGISTERED NUMBER:

13256662 (England and Wales)

ACCOUNTANTS:

Fortus Limited

Business Advisors & Accountants

5 & 6 Manor Garth

Manor Court

Scarborough

North Yorkshire

YO11 3TU

FIXED ASSETS

Tangible assets

4

8,903

11,295

Investment property

5

3,045,000

3,167,000

3,053,903

3,178,295

CURRENT ASSETS

Debtors

6

14,147

14,321

Cash at bank

87,264

115,260

101,411

129,581

CREDITORS

Amounts falling due within one year

7

1,472,784

1,549,065

NET CURRENT LIABILITIES

(1,371,373

)

(1,419,484

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,682,530

1,758,811

CREDITORS

Amounts falling due after more than one year

8

(669,831

)

(813,689

)

PROVISIONS FOR LIABILITIES

(14,726

)

(12,626

)

NET ASSETS

997,973

932,496

CAPITAL AND RESERVES

Called up share capital

51

51

Share premium

429,398

429,398

Fair value reserve

37,500

37,500

Retained earnings

531,024

465,547

SHAREHOLDERS' FUNDS

997,973

932,496

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 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2025 and were signed on its behalf by:

Mr Paul Mallon - Director

1.	STATUTORY INFORMATION

Decca Properties 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.

The presentation currency of the financial statements is the Pound Sterling (£).

The level of rounding used in the financial statements is to the nearest £1.

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.

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

22,028

Additions

795

At 31 March 2025

22,823

DEPRECIATION

At 1 April 2024

10,733

Charge for year

3,187

At 31 March 2025

13,920

NET BOOK VALUE

At 31 March 2025

8,903

At 31 March 2024

11,295

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

3,167,000

Disposals

(122,000

)

At 31 March 2025

3,045,000

NET BOOK VALUE

At 31 March 2025

3,045,000

At 31 March 2024

3,167,000

Investment properties included at fair value would have been included on a historical cost basis at:

2025

2024

£

£

Cost

3,003,074

3,112,566

The completed investment properties are stated at fair value in accordance with the requirements of Section 1A ''Small Entities'' of Financial Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland''.

The investment properties have been valued by the directors at fair value taking into account existing tenancy arrangements.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,678

3,485

Other debtors

11,469

10,836

14,147

14,321

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

19,014

67,635

Other creditors

1,453,770

1,481,430

1,472,784

1,549,065

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

669,831

813,689

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans - over 5 years

604,026

731,537