| Registered Number:04576378 |
For the year ended 31 March 2026
England and Wales
Unaudited Financial Statements
For the year ended 31 March 2026
DEC ASSOCIATES LIMITED
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
DEC ASSOCIATES LIMITED
Statement of Financial Position
2025
2026
| Property, plant and equipment |
18,218
18,850
2
18,218
18,850
| Trade and other receivables |
15,624
21,828
3
10,753
| Cash and cash equivalents |
6,053
27,881
26,377
| Trade and other payables: amounts falling due within one year |
(27,857)
(29,752)
4
(1,480)
(1,871)
Net current liabilities
| Total assets less current liabilities |
16,347
17,370
16,347
Net assets
17,370
100
100
16,247
17,270
16,347
17,370
Shareholders' funds
| For the year ended 31 March 2026 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 of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006 |
| The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| These financial statements were approved and authorised for issue by the Board on 27 May 2026 and were signed by: |
| The notes form part of these financial statements |
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For the year ended 31 March 2026
DEC ASSOCIATES LIMITED
Notes to the Financial Statements
Statutory Information
| DEC ASSOCIATES LIMITED is a private limited company, limited by shares, domiciled in England and Wales, registration |
| number 04576378. |
4 Pond Road
Sarisbury Green
Southampton
SO31 7FJ
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting |
| Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. |
| The financial statements have been prepared under the historical costs convention as modified by the revaluation of certain |
| assets. |
Revenue recognition
| Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
Research and development
Research and development expenditure is charged to the profit and loss account in the period in which it is incurred.
Property, plant and equipment
| Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Plant and machinery
Computer equipment
Motor vehicles
Fixtures and fittings
Inventories
| Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. |
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For the year ended 31 March 2026
DEC ASSOCIATES LIMITED
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
Motor vehicles
45,296
8,540
593
34,495
1,668
23,319
2,339
-
20,980
-
-
-
(34,495)
-
(34,495)
20,980
593
10,879
34,120
1,668
| Provision for depreciation and impairment |
26,446
6,937
593
17,248
1,668
Charge for year
6,704
1,459
-
5,245
-
(17,248)
-
-
(17,248)
-
15,902
8,396
593
5,245
1,668
-
15,735
-
2,483
18,218
-
17,247
-
1,603
18,850
| 3. Trade and other receivables |
2025
2026
21,828
13,119
-
2,505
15,624
21,828
| 4. Trade and other payables: amounts falling due within one year |
2025
2026
2,500
8,550
1,563
663
| Taxation and social security |
8,062
6,627
17,627
12,017
29,752
27,857
| 5. Related party transactions |
| Nicholas Taylor, director, made an interest free loan repayable on demand to the company of £17,000. The amount repayable |
| at the end of the year is £15,902. |
| 6. Average number of persons employed |
During the year the average number of employees was 4 (2025 : 4)
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