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Company Registration No. SC359462 (Scotland)
Decorus (International) Limited Unaudited accounts for the year ended 31 May 2025
Decorus (International) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Decorus (International) Limited Company Information for the year ended 31 May 2025
Directors
G Whittet C Whittet
Secretary
G Whittet
Company Number
SC359462 (Scotland)
Registered Office
14 West Park Avenue Inverness IV2 5JP
Accountants
CMM Accountancy (Inverness) Limited The Green House Beechwood Business Park North Inverness IV2 3BL
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Decorus (International) Limited Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,539
2,704
Current assets
Debtors
14,016
6,374
Cash at bank and in hand
91,626
160,495
105,642
166,869
Creditors: amounts falling due within one year
(47,601)
(36,747)
Net current assets
58,041
130,122
Total assets less current liabilities
59,580
132,826
Provisions for liabilities
Deferred tax
(292)
-
Net assets
59,288
132,826
Capital and reserves
Called up share capital
100
100
Profit and loss account
59,188
132,726
Shareholders' funds
59,288
132,826
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 February 2026 and were signed on its behalf by
G Whittet Director Company Registration No. SC359462
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Decorus (International) Limited Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Decorus (International) Limited is a private company, limited by shares, registered in Scotland, registration number SC359462. The registered office is 14 West Park Avenue, Inverness, IV2 5JP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% straight line
Computer equipment
30% straight line
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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Decorus (International) Limited Notes to the Accounts for the year ended 31 May 2025
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 June 2024
11,099
Disposals
(218)
At 31 May 2025
10,881
Depreciation
At 1 June 2024
8,395
Charge for the year
1,165
On disposals
(218)
At 31 May 2025
9,342
Net book value
At 31 May 2025
1,539
At 31 May 2024
2,704
5
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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