REGISTERED NUMBER: SC208057 (Scotland)

Financial Statements for the Year Ended 31 March 2025

for

Decom Solutions Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D C Shaw

REGISTERED OFFICE:

7 Ythan Terrace

Ellon

AB41 9LJ

REGISTERED NUMBER:

SC208057 (Scotland)

ACCOUNTANTS:

J M Taylor

7 Ythan Terrace

Ellon

Aberdeenshire

AB41 9LJ

CURRENT ASSETS

Stocks

-

11,825

Debtors

5

51,773

41,894

Cash at bank

143,405

140,189

195,178

193,908

CREDITORS

Amounts falling due within one year

6

34,588

33,843

NET CURRENT ASSETS

160,590

160,065

TOTAL ASSETS LESS CURRENT LIABILITIES

160,590

160,065

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

160,586

160,061

SHAREHOLDERS' FUNDS

160,590

160,065

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 director acknowledges his 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 director and authorised for issue on 19 November 2025 and were signed by:

D C Shaw - Director

1.	STATUTORY INFORMATION

Decom Solutions Limited is a private company, limited by shares , registered in Scotland. 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 cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

7,403

DEPRECIATION

At 1 April 2024

and 31 March 2025

7,403

NET BOOK VALUE

At 31 March 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

16,048

-

Other debtors

35,725

41,894

51,773

41,894

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

30

-

Taxation and social security

32,948

32,043

Other creditors

1,610

1,800

34,588

33,843

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

D C Shaw

Balance outstanding at start of year

2,000

3,193

Amounts advanced

-

132

Amounts repaid

(2,000

)

(1,325

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

2,000

8.	RELATED PARTY DISCLOSURES

During the year the company loaned director Darrel Shaw £35,369 (2024 - £39,549), this loan is being repaid over 10 years with interest being paid at the official rate per HMRC.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr Darrel Shaw by virtue of his 50% shareholding.