REGISTERED NUMBER: 05623579 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

DECOline Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

N Bendikas

Z Ramanauskas

SECRETARY:

REGISTERED OFFICE:

21 Collingwood Road

Basildon

Essex

SS16 4DN

REGISTERED NUMBER:

05623579 (England and Wales)

ACCOUNTANTS:

Clearword Limited

1 Wrexham Road

Laindon

Basildon

Essex

SS15 6PX

FIXED ASSETS

Tangible assets

4

24,670

32,893

CURRENT ASSETS

Debtors

5

336,108

91,133

Cash at bank

136,880

144,849

472,988

235,982

CREDITORS

Amounts falling due within one year

6

228,647

103,948

NET CURRENT ASSETS

244,341

132,034

TOTAL ASSETS LESS CURRENT LIABILITIES

269,011

164,927

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

268,911

164,827

SHAREHOLDERS' FUNDS

269,011

164,927

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2025 and were signed on its behalf by:

N Bendikas - Director

Z Ramanauskas - Director

1.	STATUTORY INFORMATION

DECOline 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 etc

-

25% on reducing balance

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 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 4 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

3,800

49,865

1,811

55,476

DEPRECIATION

At 1 April 2024

2,197

19,148

1,238

22,583

Charge for year

401

7,679

143

8,223

At 31 March 2025

2,598

26,827

1,381

30,806

NET BOOK VALUE

At 31 March 2025

1,202

23,038

430

24,670

At 31 March 2024

1,603

30,717

573

32,893

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

336,049

91,133

Other debtors

59

-

336,108

91,133

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

80,237

2,692

Tax

59,907

34,133

Social security and other taxes

1,274

1,275

VAT

75,210

19,821

Other creditors

-

30,000

Directors' current accounts

12,019

16,027

228,647

103,948

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

1

100

100

8.

RESERVES

Retained

earnings

£

At 1 April 2024

164,827

Profit for the year

172,084

Dividends

(68,000

)

At 31 March 2025

268,911

9.	ULTIMATE CONTROLLING PARTY

The controlling party is N Bendikas.

The ultimate controlling party is Z Ramanauskas.