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Company Registration No. 15097919 (England and Wales)
Desia Limited Unaudited accounts for the year ended 31 December 2025
Desia Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Desia Limited Company Information for the year ended 31 December 2025
Directors
Alessandro Amaro Raffaele Terrone
Company Number
15097919 (England and Wales)
Registered Office
20 Eastbourne Terrace London W2 6LG United Kingdom
Accountants
Multiply Accountancy Limited 71-75 Shelton Street London WC2H 9JQ
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Desia Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
707
1,010
Current assets
Debtors
5
385,738
29,009
Cash at bank and in hand
532,746
1,762,230
918,484
1,791,239
Creditors: amounts falling due within one year
6
(271,190)
(100,261)
Net current assets
647,294
1,690,978
Net assets
648,001
1,691,988
Capital and reserves
Called up share capital
3
3
Share premium
2,549,174
2,549,174
Profit and loss account
(1,901,176)
(857,189)
Shareholders' funds
648,001
1,691,988
For the year ending 31 December 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.
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 5 March 2026 and were signed on its behalf by
Raffaele Terrone Director Company Registration No. 15097919
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Desia Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Desia Limited is a private company, limited by shares, registered in England and Wales, registration number 15097919. The registered office is 20 Eastbourne Terrace, London, W2 6LG, United Kingdom.
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.
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:
Computer equipment
33% Straight Line
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
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 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.
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Desia Limited Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 January 2025
1,233
Additions
134
At 31 December 2025
1,367
Depreciation
At 1 January 2025
223
Charge for the year
437
At 31 December 2025
660
Net book value
At 31 December 2025
707
At 31 December 2024
1,010
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
3,007
6,293
Trade debtors
148,550
-
Accrued income and prepayments
22,229
10,764
Other debtors
211,952
11,952
385,738
29,009
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
23,848
18,711
Taxes and social security
17,428
19,636
Other creditors
1,158
1,762
Loans from directors
29,800
29,800
Accruals
48,847
30,352
Deferred income
150,109
-
271,190
100,261
7
Operating lease commitments
2025
2024
£
£
At 31 December 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
29,534
24,269
Later than one year and not later than five years
12,249
16,795
41,783
41,064
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Desia Limited Notes to the Accounts for the year ended 31 December 2025
8
Transactions with related parties
At the balance sheet date the company owed the Directors £29,800 (2024: £29,800). These are interest free loans and repayable on demand.
9
Average number of employees
During the year the average number of employees was 7 (2024: 5).
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