REGISTERED NUMBER: 14039022 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

DECISION-SUBSURFACE LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr M B Benefield

REGISTERED OFFICE:

3-4 Daltongate Business Centre

Daltongate

Ulverston

Cumbria

LA12 7AJ

REGISTERED NUMBER:

14039022 (England and Wales)

BANKERS:

Tide Platform Ltd

5th Floor 1 Appold Street

London

EC2A 2UT

FIXED ASSETS

Tangible assets

4

33,264

51,347

CURRENT ASSETS

Debtors

60,314

27,996

Cash at bank

2,830

4,864

63,144

32,860

CREDITORS

Amounts falling due within one year

21,525

7,410

NET CURRENT ASSETS

41,619

25,450

TOTAL ASSETS LESS CURRENT LIABILITIES

74,883

76,797

CAPITAL AND RESERVES

Called up share capital

5

1

1

Retained earnings

74,882

76,796

SHAREHOLDERS' FUNDS

74,883

76,797

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 October 2025 and were signed by:

Mr M B Benefield - Director

1.	STATUTORY INFORMATION

Decision-Subsurface Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents net invoiced sales of services, excluding VAT.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2024

71,160

Additions

290

At 30 April 2025

71,450

DEPRECIATION

At 1 May 2024

19,813

Charge for year

18,373

At 30 April 2025

38,186

NET BOOK VALUE

At 30 April 2025

33,264

At 30 April 2024

51,347

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

1

Ordinary

£1

1

1

6.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

30.4.25

30.4.24

£

£

Mr M B Benefield

Balance outstanding at start of year

27,453

-

Amounts advanced

60,314

27,453

Amounts repaid

(27,453

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

60,314

27,453

During the financial year the director was charged £977 (2024: £305) interest on the loan which is unsecured and repayable on demand.