Company registration number 05883706 (England and Wales)
DECODE.UK LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
DECODE.UK LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
DECODE.UK LIMITED (REGISTERED NUMBER: 05883706)
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,313
2,305
Current assets
Debtors
4
14,614
14,004
Cash at bank and in hand
179
5,006
14,793
19,010
Creditors: amounts falling due within one year
5
(15,365)
(13,398)
Net current (liabilities)/assets
(572)
5,612
Total assets less current liabilities
1,741
7,917
Creditors: amounts falling due after more than one year
6
-
(7,121)
Provisions for liabilities
(439)
-
0
Net assets
1,302
796
Capital and reserves
Called up share capital
200
200
Profit and loss reserves
1,102
596
Total equity
1,302
796
DECODE.UK LIMITED (REGISTERED NUMBER: 05883706)
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 2 -

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved by the board of directors and authorised for issue on 30 September 2025 and are signed on its behalf by:
Mr D Millar
Director
DECODE.UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

Decode.UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is 4th Floor, 399-401 Strand, London, United Kingdom, WC2R 0LT.

1.1
Accounting convention

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 £1.

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

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
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.

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- The amount of turnover can be measured reliably

- It is probable that the company will receive the consideration due under the contract

- The stage of completion of the contract at the end of the reporting period can be measured reliably

- The costs incurred and the costs to complete the contract can be measured reliably

1.4
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, fittings & equipment
25% on reducing balance
Computer equipment
Straight line over 4 years

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.

DECODE.UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Taxation

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

1.6
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 year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Fixtures, fittings & equipment
Computer equipment
Total
£
£
£
Cost
At 1 August 2024
22,083
16,694
38,777
Additions
-
0
1,171
1,171
At 31 July 2025
22,083
17,865
39,948
Depreciation and impairment
At 1 August 2024
20,932
15,540
36,472
Depreciation charged in the year
287
876
1,163
At 31 July 2025
21,219
16,416
37,635
Carrying amount
At 31 July 2025
864
1,449
2,313
At 31 July 2024
1,151
1,154
2,305
DECODE.UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
480
8,250
Other debtors
14,134
5,754
14,614
14,004
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
6,995
8,085
Trade creditors
-
0
978
Taxation and social security
5,576
1,673
Other creditors
2,794
2,662
15,365
13,398
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
7,121
7
Directors' transactions

Included within other debtors is a directors' loan account balance of £9,052 (2024: £5,477).

This balance was repaid within 9 months of the year end.

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