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# DEKI LIMITED

## Company limited by guarantee

## Company Registration Number:
06689965 (England and Wales)

## Unaudited statutory accounts for the year ended 31 December 2025

## Period of accounts

## Start date: 1 October 2024

## End date: 31 December 2025

# DEKI LIMITED

## Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# DEKI LIMITED

Directors' report period ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Additional information

Additional information required by Charities SORP and Independent Examination Report

Directors

The director shown below has held office during the whole of the period from
1 October 2024 to 31 December 2025

S G Rimmer

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
8 July 2026

And signed on behalf of the board by:
Name: S G Rimmer
Status: Director

# DEKI LIMITED

## Profit And Loss Account

for the Period Ended 31 December 2025

| 15 months to 31 December 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 433,260 | 502,457
Cost of sales: | ( 63,327 ) | ( 44,485 )
Gross profit(or loss): | 369,933 | 457,972
Administrative expenses: | ( 347,685 ) | ( 366,365 )
Operating profit(or loss): | 22,248 | 91,607
Interest receivable and similar income: | 208 | 234
Profit(or loss) before tax: | 22,456 | 91,841
Profit(or loss) for the financial year: | 22,456 | 91,841

# DEKI LIMITED

## Balance sheet

As at 31 December 2025

| Notes | 15 months to 31 December 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: |  | 0 | 0
Tangible assets: | 3 | 1,821 | 0
Investments: |  | 0 | 0
Total fixed assets: |  | 1,821 | 0
Current assets
Stocks: |  | 0 | 0
Debtors: | 4 | 377,005 | 238,341
Cash at bank and in hand: |  | 91,009 | 111,842
Investments: |  | 0 | 0
Total current assets: |  | 468,014 | 350,183
Creditors: amounts falling due within one year: | 5 | ( 239,480 ) | ( 125,517 )
Net current assets (liabilities): |  | 228,534 | 224,666
Total assets less current liabilities: |  | 230,355 | 224,666
Creditors: amounts falling due after more than one year: | 6 | 0 | ( 16,767 )
Provision for liabilities: |  | 0 | 0
Accruals and deferred income: |  | 0 | 0
Total net assets (liabilities): |  | 230,355 | 207,899
Members' funds
Profit and loss account: |  | 230,355 | 207,899
Total members' funds: |  | 230,355 | 207,899

The notes form part of these financial statements

# DEKI LIMITED

## Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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.

This report was approved by the board of directors on 8 July 2026
and signed on behalf of the board by:

Name: S G Rimmer
Status: Director

The notes form part of these financial statements

# DEKI LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. Revenue grants are credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless they relate to a specific future period, in which case they are deferred.

  Tangible fixed assets depreciation policy

  Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Plant & Machinery - 3 years straight line Computer Equipment - 3 years straight line

  Other accounting policies

  Accounting Policies 2.1. Basis of Preparation of Financial Statements The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The charitable company is a Public Benefit Entity as defined by FRS 102. 2.2. Going Concern Disclosure The Trustees have adopted the going concern basis for the reasons outlined in the Trustees Report and as within the notes to the accounts. 2.3. Fund Accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose. Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund. 2.5. Resources Expended Expenditure is recognised in the period in which it is incurred. Expenditure includes attributable VAT which cannot be recovered. Expenditure is allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the basis of resource usage. Raising funds include those costs associated with fundraising, including events. Charitable activities expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Governance costs relate to the statutory and regulatory costs of running the charity, such as the statutory accounts and board expenses. Governance costs are included within support costs. 2.7. Cash and Cash Equivalents Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts. 2.8. Foreign Currencies Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.

# DEKI LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 2. Employees

  | 15 months to 31 December 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 3 | 3

  No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

# DEKI LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 October 2024 |  | 39,073 |  |  |  | 39,073
Additions |  | 2,116 |  |  |  | 2,116
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 December 2025 |  | 41,189 |  |  |  | 41,189
Depreciation |  |  |  |  |  |
At 1 October 2024 |  | 39,073 |  |  |  | 39,073
Charge for year |  | 295 |  |  |  | 295
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 December 2025 |  | 39,368 |  |  |  | 39,368
Net book value |  |  |  |  |  |
At 31 December 2025 |  | 1,821 |  |  |  | 1,821
At 30 September 2024 |  | 0 |  |  |  | 0

# DEKI LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 4. Debtors

| 15 months to 31 December 2025 | 2024
--- | --- | ---
| £ | £
Other debtors | 377,005 | 238,341
Total | 377,005 | 238,341

# DEKI LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 5. Creditors: amounts falling due within one year note

| 15 months to 31 December 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 15,660 | 3,000
Trade creditors | 444 | 8,233
Taxation and social security | 1,743 | 2,384
Accruals and deferred income | 221,633 | 108,300
Other creditors |  | 3,600
Total | 239,480 | 125,517

# DEKI LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 6. Creditors: amounts falling due after more than one year note

| 15 months to 31 December 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 0 | 16,767
Total | 0 | 16,767