Company Registration No. 14445953 (England and Wales)
DECOY MEDIA LTD
Unaudited accounts
for the year ended 31 October 2025
DECOY MEDIA LTD
Unaudited accounts
Contents
DECOY MEDIA LTD
Company Information
for the year ended 31 October 2025
Director
MEAD, Alexander James
Company Number
14445953 (England and Wales)
Registered Office
189c Mauldeth Road
MANCHESTER
M19 1BA
ENGLAND
Accountants
Enso Accountants Ltd
189c Mauldeth Road
Manchester
M191BA
DECOY MEDIA LTD
Statement of financial position
as at 31 October 2025
Tangible assets
2,171
2,874
Cash at bank and in hand
79,665
79,831
Creditors: amounts falling due within one year
(16,656)
(13,782)
Net current assets
80,536
70,352
Called up share capital
1
1
Profit and loss account
82,706
73,225
Shareholders' funds
82,707
73,226
For the year ending 31 October 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 director acknowledges his 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 and authorised for issue on 14 July 2026 and were signed on its behalf by
MEAD, Alexander James
Director
Company Registration No. 14445953
DECOY MEDIA LTD
Notes to the Accounts
for the year ended 31 October 2025
DECOY MEDIA LTD is a private company, limited by shares, registered in England and Wales, registration number 14445953. The registered office is 189c Mauldeth Road, MANCHESTER, M19 1BA, ENGLAND.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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
3 Year Straight Line
Other tangible fixed assets
4 Year Straight Line
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.
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.
DECOY MEDIA LTD
Notes to the Accounts
for the year ended 31 October 2025
The management has assessed the company's ability to continue as a going concern for the foreseeable future, typically at least twelve months from the date of the financial statements. This assessment is based on the company's current financial position, operational performance, cash flow forecasts, and available credit facilities. The company's financial statements reflect the ongoing operations of the business and the ability to meet its financial obligations as they become due. In making this assessment, management has made certain assumptions about future performance, including market conditions, economic trends, and the company's ability to execute its strategic plans.
Management continuously monitors and evaluates potential risks and uncertainties that could impact the company's ability to continue as a going concern. Appropriate actions will be taken to mitigate these risks if necessary. Any material uncertainties or events that could cast significant doubt on the company's ability to continue as a going concern are disclosed in the financial statements.
Based on the assessment conducted, management concludes that the company is a going concern and will continue to operate in the foreseeable future.
The company's sales terms and conditions, including payment terms, discounts for early payment, and penalties for late payment, are clearly communicated to customers. Invoices are issued promptly upon delivery of goods or completion of services. They include detailed information about the products or services provided, payment terms, and contact information. The company has established collection procedures to follow up on overdue accounts. These procedures include sending reminders, making collection calls, and escalating to legal action if necessary.
The company monitors its accounts receivable aging regularly to identify any potential issues or trends. Reports on aging receivables, bad debts, and collection efforts are reviewed by management to assess the effectiveness of credit policies and collection procedures.
The debtor policy complies with relevant accounting standards and regulations regarding the recognition, measurement, and disclosure of accounts receivable and bad debts.
Purchases are made through a formal purchase order process that specifies the goods or services required, quantities, prices, and delivery terms. Purchase orders are approved according to predefined authorization levels. Invoices received from suppliers are verified against purchase orders and receiving documents to ensure accuracy and completeness. Discrepancies are resolved promptly with the supplier. Payments to creditors are made in accordance with agreed-upon credit terms. Payments are processed and approved following established procedures, including segregation of duties to prevent unauthorized payments. The company manages its cash flow to ensure timely payment of creditors while optimizing cash utilization and working capital efficiency.
The creditors policy complies with relevant accounting standards and regulations regarding the recognition, measurement, and disclosure of accounts payable in financial statements.
The company establishes and maintains relationships with reputable financial institutions for its banking needs. These relationships include maintaining operating accounts, investment accounts, and credit facilities as necessary. Bank reconciliations are performed regularly to reconcile cash balances in the company's records with bank statements. Any discrepancies are investigated and resolved promptly. If applicable, procedures for managing petty cash funds are established, including guidelines for reimbursement, documentation of expenses, and periodic reconciliations.
The cash at bank and in hand policy complies with relevant accounting standards and regulations regarding the recording, reconciliation, and reporting of cash balances in financial statements.
All cash transactions, including bank statements, reconciliations, and supporting documentation, are properly documented and retained as part of the company's financial records.
DECOY MEDIA LTD
Notes to the Accounts
for the year ended 31 October 2025
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 November 2024
1,056
4,028
5,084
At 31 October 2025
1,056
4,944
6,000
At 1 November 2024
528
1,682
2,210
Charge for the year
264
1,355
1,619
At 31 October 2025
792
3,037
3,829
At 31 October 2025
264
1,907
2,171
At 31 October 2024
528
2,346
2,874
Amounts falling due within one year
Trade debtors
17,184
3,960
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
5,407
6,762
Loans from directors
4,642
3,607
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).