Company registration number 15477251 (England and Wales)
DEKA OUTSOURCING LTD
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
Century House
Wargrave Road
Henley-on-Thames
Oxfordshire
United Kingdom
RG9 2LT
DEKA OUTSOURCING LTD
CONTENTS
Page
Company information
1
Balance sheet
2
Statement of changes in equity
3
Notes to the financial statements
4 - 9
DEKA OUTSOURCING LTD
COMPANY INFORMATION
- 1 -
Director
Mr J Sweeney
Company number
15477251
Registered office
322 High Holborn
London
England
WC1V 7PB
Auditor
Verallo
Century House
Wargrave Road
Henley-on-Thames
Oxfordshire
United Kingdom
RG9 2LT
DEKA OUTSOURCING LTD
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 2 -
2025
Notes
£
£
Fixed assets
Tangible assets
3
3,701
Current assets
Debtors
4
43,875
Cash at bank and in hand
13,073
56,948
Creditors: amounts falling due within one year
5
(81,653)
Net current liabilities
(24,705)
Net liabilities
(21,004)
Capital and reserves
Called up share capital
6
875
Profit and loss reserves
(21,879)
Total equity
(21,004)

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 7 November 2025 and are signed on its behalf by:
Mr J Sweeney
Director
Company Registration No. 15477251
The notes on pages 4 to 9 form part of these financial statements
DEKA OUTSOURCING LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 MARCH 2025
- 3 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 9 February 2024
-
0
-
0
-
0
Period ended 31 March 2025:
Loss and total comprehensive income for the period
-
(21,879)
(21,879)
Issue of share capital
6
875
-
875
Balance at 31 March 2025
875
(21,879)
(21,004)
The notes on pages 4 to 9 form part of these financial statements
DEKA OUTSOURCING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
- 4 -
1
Accounting policies
Company information

Deka Outsourcing Ltd (15477251) is a private company limited by shares incorporated in England and Wales. The registered office is 322 High Holborn, London, England, WC1V 7PB.

1.1
Reporting period

The company has extended its year end from 28 February 2025 to 31 March 2025, to align itself with that of the group. This set of financial statements reports on 9 February 2024 to 31 March 2025.

1.2
Accounting convention

These are the company's first set of financial statements. These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

The financial statements have been prepared on a going concern basis, which assumes the company will continue in operational existence, and will be able to meet its liabilities as they fall due, for a period of at least twelve months from the date of approval of the financial statements.true

In concluding that it is appropriate to adopt the going concern basis in preparing the financial statements, the directors have had regard to the support received from its parent company, in ensuring funding is provided. This is provided to finance the future growth plans for the company, and to ensure creditors are paid as they fall due.

1.4
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

DEKA OUTSOURCING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -

Turnover from permanent placements for staff sourced is recognised in the period in which the services are provided in accordance to the company’s terms of business or agreed contract with the client and when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the c ompany will receive the consideration due under the contract;

- the candidate placed has commenced the role with the client.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

DEKA OUTSOURCING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 6 -
Basic financial liabilities

Basic financial liabilities, including creditors, and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

DEKA OUTSOURCING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 7 -
1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
3
3
Tangible fixed assets
Fixtures and fittings
£
Cost
At 9 February 2024
-
0
Additions
5,551
At 31 March 2025
5,551
Depreciation and impairment
At 9 February 2024
-
0
Depreciation charged in the period
1,850
At 31 March 2025
1,850
Carrying amount
At 31 March 2025
3,701
DEKA OUTSOURCING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 8 -
4
Debtors
2025
Amounts falling due within one year:
£
Trade debtors
14,401
Other debtors
29,474
43,875
5
Creditors: amounts falling due within one year
2025
£
Trade creditors
15,724
Taxation and social security
2,904
Other creditors
63,025
81,653
6
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
A Shares of 1p each
87,500
875

The company has one class of A Share. Each share has full dividend rights and provides the holder with one vote.

On 09 February 2024, 1 £1 Ordinary Share was issued at par.

On 26 February 2024, an ordinary resolution was passed to sub-divide the 1 £1 Ordinary Share into 100 £0.01 Ordinary Shares. Subsequently an ordinary resolution was passed to redesignate the Ordinary Shares to A Shares.

On 26 February 2024, an ordinary resolution was passed to authorise a share allotment of 87,400 A Shares at a nominal value of £0.01 each, brining the total number of A Shares in issue at the year end to 87,500.

DEKA OUTSOURCING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 9 -
7
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

The senior statutory auditor was Michelle Hewitt-Dutton FCCA and the auditor was Verallo.
8
Related party transactions

The company has taken advantage of the exemption available in accordance with the Financial Reporting Standards 102. Section 33.1A. "Related Party Disclosures" not to disclose transactions entered and outstanding balances between two or more wholly-owned members of the group.

During the year the company's parent company, JJK Personnel Limited, forgave an intercompany loan amounting to £749,136. The transaction has been recognised as other income in the profit and loss account.

9
Parent company

The company is a wholly owned subsidiary of JJK Personnel Limited. The director considered that there is no ultimate controlling party.

The smallest and largest group in which the company are consolidated is that headed by the parent company, JJK Personnel Limited, a company incorporated in England and Wales, with a registered office located at 322 High Holborn, London, England, WC1V 7PB. The consolidated financial statements of this group are available to the public and may be obtained from Companies House, Crown Way, Cardiff, CF14 3UZ.

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