Decor Express Ltd - Filleted accounts

Registered number

09036246

Decor Express Ltd

Filleted Accounts

31 March 2025

Decor Express Ltd
Registered number:		09036246
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		8,002			6,763

Current assets
Stocks		521,985			495,043
Debtors	4	78,682			96,179
Cash at bank and in hand		121,670			83,361
		722,337			674,583

Creditors: amounts falling due within one year	5	(358,544)			(340,288)

Net current assets			363,793			334,295

Total assets less current liabilities			371,795			341,058

Creditors: amounts falling due after more than one year	6		-			(22,937)

Provisions for liabilities			(2,308)			(1,691)


Net assets			369,487			316,430

Capital and reserves
Called up share capital			59,750			59,750
Profit and loss account			309,737			256,680

Shareholders' funds			369,487			316,430

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Tomasz Koczulap
Director
Approved by the board on 6 October 2025

Decor Express Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Current and deferred tax liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			10		10


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 April 2024	-		36,081		36,081
	Additions	3,972		973		4,945
	At 31 March 2025	3,972		37,054		41,026

	Depreciation
	At 1 April 2024	-		29,318		29,318
	Charge for the year	265		-		265
	On disposals	-		3,441		3,441
	At 31 March 2025	265		32,759		33,024

	Net book value
	At 31 March 2025	3,707		4,295		8,002
	At 31 March 2024	-		6,763		6,763


4	Debtors			2025		2024
£					£

	Trade debtors			12,820		16,693
	Other debtors			65,862		79,486
				78,682		96,179


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			25,386		21,985
	Trade creditors			259,704		242,042
	Taxation and social security costs			69,278		72,085
	Other creditors			4,176		4,176
				358,544		340,288


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			-		22,937


7	Other information

	Decor Express Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	44-48 Lavender Hill
	London
	SW11 5RH