Decor Trader Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07744316 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

DECOR TRADER LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr R S Kataria

REGISTERED OFFICE:

7 Cowley Mill Trading Estate

Longbridge Way

Cowley

Uxbridge

UB8 2YG

REGISTERED NUMBER:

07744316 (England and Wales)

ACCOUNTANTS:

Sullivans Chartered Accountants

13-14 Gelliwastad Road

Pontypridd

Rhondda Cynon Taf

CF37 2BW

FIXED ASSETS

Intangible assets

4

-

Property, plant and equipment

5

882,635

865,123

882,635

865,123

CURRENT ASSETS

Inventories

6

524,784

561,532

Debtors

7

124,769

112,242

Cash at bank

18

6,653

649,571

680,427

CREDITORS

Amounts falling due within one year

8

353,690

252,053

NET CURRENT ASSETS

295,881

428,374

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,178,516

1,293,497

CREDITORS

Amounts falling due after more than one
year

9

(532,220

)

(513,173

)

PROVISIONS FOR LIABILITIES

(464

)

(9,371

)

NET ASSETS

645,832

770,953

CAPITAL AND RESERVES

Called up share capital

12

1

Retained earnings

645,831

770,952

SHAREHOLDERS' FUNDS

645,832

770,953

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

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 March 2026 and were signed by:

Mr R S Kataria - Director

1.	STATUTORY INFORMATION

Decor Trader 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.

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.

Going Concern

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus, the director continues to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

Not depreciated

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% on cost

Freehold property

The director(s) acknowledge the need to assess appropriate depreciation policies based upon historical cost less residual value. The freehold propertie(s) will be maintained to a high standard throughout the value in use period in order to meet industry regulations. The director(s) do not consider that the residual value of the freehold properties will reduce below the historical cost values.

Accordingly, the freehold properties have not been depreciated.

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 10 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 October 2024

and 30 September 2025

12,995

AMORTISATION

At 1 October 2024

and 30 September 2025

12,995

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 October 2024

788,396

193,057

981,453

Additions

-

61,834

Disposals

-

(59,090

)

(59,090

)

At 30 September 2025

788,396

195,801

984,197

DEPRECIATION

At 1 October 2024

-

116,330

Charge for year

-

17,316

Eliminated on disposal

-

(32,084

)

(32,084

)

At 30 September 2025

-

101,562

NET BOOK VALUE

At 30 September 2025

788,396

94,239

882,635

At 30 September 2024

788,396

76,727

865,123

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

Additions

54,590

At 30 September 2025

54,590

DEPRECIATION

Charge for year

3,412

At 30 September 2025

3,412

NET BOOK VALUE

At 30 September 2025

51,178

6.	INVENTORIES

30/9/25

30/9/24

£

Stocks

524,784

561,532

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/25

30/9/24

£

Trade debtors

60,850

50,620

Other debtors

63,919

61,622

124,769

112,242

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/25

30/9/24

£

Bank loans and overdrafts

180,420

116,949

Hire purchase contracts (see note 10)

4,514

9,700

Trade creditors

44,435

16,856

Amounts owed to associates

34,000

37,500

Taxation and social security

54,289

61,442

Other creditors

36,032

9,606

353,690

252,053

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30/9/25

30/9/24

£

Bank loans

444,320

451,556

Hire purchase contracts (see note 10)

27,900

1,617

Other creditors

60,000

532,220

513,173

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

235,044

294,328

10.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

30/9/25

30/9/24

£

Net obligations repayable:

Within one year

4,514

9,700

Between one and five years

27,900

1,617

32,414

11,317

Non-cancellable

operating leases

30/9/25

30/9/24

£

Within one year

76,875

Between one and five years

173,159

250,034

326,909

The operating lease agreements relates to commercial premises.

11.	SECURED DEBTS

The following secured debts are included within creditors:

30/9/25

30/9/24

£

Bank overdrafts

55,159

-

Bank loans

569,581

551,048

Hire purchase contracts

32,414

11,317

657,154

562,365

The indebtedness to the bank is secured by a fixed and floating legal charge over the company assets and a legal mortgage charge over its commercial property.

The coronavirus business interruption loan is substantially guaranteed by the government.

Hire purchase liabilities are secured against the assets to which they relate.

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30/9/25

30/9/24

value:

£

1

Ordinary

£1

1