Company registration number 08437976 (England and Wales)
DECOR FACILITIES MANAGEMENT LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
DECOR FACILITIES MANAGEMENT LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
DECOR FACILITIES MANAGEMENT LTD
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
4,496
5,370
Current assets
Stocks
20,000
25,000
Debtors
4
55,949
52,876
Cash at bank and in hand
202
7,796
76,151
85,672
Creditors: amounts falling due within one year
5
(66,691)
(82,907)
Net current assets
9,460
2,765
Total assets less current liabilities
13,956
8,135
Creditors: amounts falling due after more than one year
6
(13,856)
(17,741)
Net assets/(liabilities)
100
(9,606)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
-
0
(9,706)
Total equity
100
(9,606)

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

DECOR FACILITIES MANAGEMENT LTD
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 11 July 2026 and are signed on its behalf by:
Mr H Whatton
Director
Company registration number 08437976 (England and Wales)
DECOR FACILITIES MANAGEMENT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Decor Facilities Management Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 32 Catterick Way, Borehamwood, Herts, WD6 4QT.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on written down value

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments
DECOR FACILITIES MANAGEMENT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

DECOR FACILITIES MANAGEMENT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 5 -
1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
3
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2025
14,818
Additions
535
At 31 March 2026
15,353
Depreciation and impairment
At 1 April 2025
9,448
Depreciation charged in the year
1,409
At 31 March 2026
10,857
Carrying amount
At 31 March 2026
4,496
At 31 March 2025
5,370
DECOR FACILITIES MANAGEMENT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
39,709
36,271
Other debtors
16,240
16,605
55,949
52,876
5
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
4,200
4,800
Trade creditors
66,326
72,793
Taxation and social security
(11,008)
(11,877)
Other creditors
7,173
17,191
66,691
82,907
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
13,856
17,741
7
Directors' transactions

Interest free loans have been granted by the company to its directors as follows:

Description
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Interest free loan
-
16,605
22,240
(22,970)
15,875
16,605
22,240
(22,970)
15,875
2026-03-31 2025-04-01 false false false 15 July 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr H Whatton Mrs T Whatton 08437976 2025-04-01 2026-03-31 08437976 2026-03-31 08437976 2025-03-31 08437976 core:OtherPropertyPlantEquipment 2026-03-31 08437976 core:OtherPropertyPlantEquipment 2025-03-31 08437976 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 08437976 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 08437976 core:Non-currentFinancialInstruments core:AfterOneYear 2026-03-31 08437976 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 08437976 core:CurrentFinancialInstruments 2026-03-31 08437976 core:CurrentFinancialInstruments 2025-03-31 08437976 core:ShareCapital 2026-03-31 08437976 core:ShareCapital 2025-03-31 08437976 core:RetainedEarningsAccumulatedLosses 2026-03-31 08437976 core:RetainedEarningsAccumulatedLosses 2025-03-31 08437976 bus:Director1 2025-04-01 2026-03-31 08437976 core:PlantMachinery 2025-04-01 2026-03-31 08437976 2024-04-01 2025-03-31 08437976 core:OtherPropertyPlantEquipment 2025-03-31 08437976 core:OtherPropertyPlantEquipment 2025-04-01 2026-03-31 08437976 core:Non-currentFinancialInstruments 2026-03-31 08437976 core:Non-currentFinancialInstruments 2025-03-31 08437976 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08437976 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08437976 bus:FRS102 2025-04-01 2026-03-31 08437976 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 08437976 bus:Director2 2025-04-01 2026-03-31 08437976 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP