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Registered number: 08584660 DEKO PROPERTIES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2024
DEKO PROPERTIES LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF DEKO PROPERTIES LIMITED FOR THE YEAR ENDED 30 SEPTEMBER 2024 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Deko Properties Limited for the year ended 30 September 2024 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the director of Deko Properties Limited in accordance with the terms of our engagement letter dated 9 March 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Deko Properties Limited and state those matters that we have agreed to state to the director of Deko Properties Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Deko Properties Limited and its director for our work or for this report. It is your duty to ensure that Deko Properties Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Deko Properties Limited. You consider that Deko Properties Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Deko Properties Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. Hurkan Sayman & Co Chartered Accountants 291 Green Lanes Palmers Green London N13 4XS 9 December 2025 Page 1
DEKO PROPERTIES LIMITED REGISTERED NUMBER: 08584660 BALANCE SHEET AS AT 30 SEPTEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 343,837 |  | 608,837
|  |  | 343,837 |  | 608,837
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 59,069 |  | 9,071 |
Cash at bank and in hand | 6 | 1,034 |  | 3,578 |
|  | 60,103 |  | 12,649 |
Creditors: amounts falling due within one year | 7 | (395,632) |  | (394,373) |
Net current liabilities |  |  | (335,529) |  | (381,724)
Total assets less current liabilities |  |  | 8,308 |  | 227,113
Creditors: amounts falling due after more than one year | 8 |  | (7,896) |  | (17,156)
Provisions for liabilities |  |  |  |  |
Deferred tax | 10 | - |  | (1,558) |
|  |  | - |  | (1,558)
Net assets |  |  | 412 |  | 208,399
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 100 |  | 100
Investment property reserve |  |  | - |  | 23,442
Profit and loss account |  |  | 312 |  | 184,857
|  |  | 412 |  | 208,399
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. Page 2
DEKO PROPERTIES LIMITED REGISTERED NUMBER: 08584660 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2024 The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Kenan Ozdas
Director
Date: 9 December 2025
The notes on pages 4 to 9 form part of these financial statements. Page 3
DEKO PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
1. | General information
Deko Properties Limited is a private company limited by share capital, incorporated in England and Wales, registration number 08584660. The address of the registered office is 291 Green Lanes, Palmers Green, London N13 4XS. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Turnover comprises of rents received by the company during the year. Turnover is recognised in the period that the rent relates to.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 4
DEKO PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 2.Accounting policies (continued)
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 5
DEKO PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 2.Accounting policies (continued)
| 2.11 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.12 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2023 - 1).
4. | Investment property
|  | Freehold investment property | Property held for develop-ment | Total
|  | £ | £ | £
| Valuation |  |  |
| At 1 October 2023 | 265,000 | 343,837 | 608,837
| Disposals | (265,000) | - | (265,000)
| At 30 September 2024 | - | 343,837 | 343,837
The 2024 valuations were made by the Director, on an open market value for existing use basis.
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other debtors | 59,069 | 9,071
|  | 59,069 | 9,071
Page 6
DEKO PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
6. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,034 | 3,578
|  | 1,034 | 3,578
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 9,261 | 9,031
| Trade creditors | 1,362 | 2,671
| Corporation tax | 13,542 | 11,258
| Other creditors | 370,333 | 370,333
| Accruals and deferred income | 1,134 | 1,080
|  | 395,632 | 394,373
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 7,896 | 17,156
|  | 7,896 | 17,156
Page 7
DEKO PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 9,261 | 9,031
| Amounts falling due 1-2 years |  |
| Bank loans | 7,896 | 9,261
| Amounts falling due 2-5 years |  |
| Bank loans | - | 7,896
|  | 17,157 | 26,188
10. | Deferred taxation
|  | 2024
|  | £
| At beginning of year | (1,558)
| Charged to profit or loss | 1,558
| At end of year | -
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Accelerated capital allowances | - | (1,558)
|  | - | (1,558)
11. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2023 - 100) Ordinary shares of £1.00 each | 100 | 100
Page 8
DEKO PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
12. | Related party transactions
| Included within Other Debtors is a loan amount of £54,069 (2023: £9,070) owed to the company by the Director. During the year company made payments to and on behalf of the director of £61,804. The Director made contributions to the company of £16,805. The loan is unsecured and repayable on demand.
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