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Company Registration No. 07506837 (England and Wales)
DECOROUS LIMITED Unaudited accounts for the year ended 31 January 2025
DECOROUS LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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DECOROUS LIMITED Company Information for the year ended 31 January 2025
Director
ABDUL MUHIT MIAH
Company Number
07506837 (England and Wales)
Registered Office
Fountain Court Victoria Square Victoria Street St. Albans AL1 3TF England
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DECOROUS LIMITED Statement of financial position as at 31 January 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
3,899
5,197
Current assets
Debtors
5
83,845
171,438
Investments
6
300,000
300,000
Cash at bank and in hand
261,445
164,146
645,290
635,584
Creditors: amounts falling due within one year
7
(142,442)
(203,085)
Net current assets
502,848
432,499
Total assets less current liabilities
506,747
437,696
Provisions for liabilities
Deferred tax
(974)
(987)
Net assets
505,773
436,709
Capital and reserves
Called up share capital
1
1
Profit and loss account
505,772
436,708
Shareholders' funds
505,773
436,709
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 his 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 24 October 2025 and were signed on its behalf by
ABDUL MUHIT MIAH Director Company Registration No. 07506837
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DECOROUS LIMITED Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
DECOROUS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07506837. The registered office is Fountain Court Victoria Square, Victoria Street, St. Albans, AL1 3TF, England.
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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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DECOROUS LIMITED Notes to the Accounts for the year ended 31 January 2025
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 February 2024
23,511
At 31 January 2025
23,511
Depreciation
At 1 February 2024
18,314
Charge for the year
1,298
At 31 January 2025
19,612
Net book value
At 31 January 2025
3,899
At 31 January 2024
5,197
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
82,671
171,046
Amounts due from group undertakings etc.
180
180
Other debtors
994
212
83,845
171,438
6
Investments held as current assets
2025
2024
£
£
Unlisted investments
300,000
300,000
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
51,068
141,928
Taxes and social security
77,638
51,958
Other creditors
13,736
9,199
142,442
203,085
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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