| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31st July 2025 |
| for |
| Decerto Management Ltd |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31st July 2025 |
| for |
| Decerto Management Ltd |
| Decerto Management Ltd (Registered number: 11120294) |
| Contents of the Financial Statements |
| for the Year Ended 31st July 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| Decerto Management Ltd |
| Company Information |
| for the Year Ended 31st July 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Woodlands Grange |
| Woodlands Lane |
| Bradley Stoke |
| Bristol |
| United Kingdom |
| BS32 4JY |
| Decerto Management Ltd (Registered number: 11120294) |
| Balance Sheet |
| 31st July 2025 |
| 31.7.25 | 31.7.24 |
| as restated |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES | ( |
) | ( |
) |
| PROVISIONS FOR LIABILITIES |
| NET LIABILITIES | ( |
) | ( |
) |
| CAPITAL AND RESERVES |
| Called up share capital | 7 |
| Retained earnings | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS | ( |
) | ( |
) |
| 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 were approved by the director and authorised for issue on |
| Decerto Management Ltd (Registered number: 11120294) |
| Notes to the Financial Statements |
| for the Year Ended 31st July 2025 |
| 1. | STATUTORY INFORMATION |
| Decerto Management Ltd is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Tangible fixed assets |
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
| Short leasehold - Straight line over the life of the lease |
| Fixtures and fittings - Straight line over 4 years |
| Yachts - Straight line over maximum of 18 years |
| Computer equipment - Straight line over 4 years |
| Improvements to property - Nil depreciation |
| 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 balance sheet date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was NIL (2024 - NIL). |
| Decerto Management Ltd (Registered number: 11120294) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st July 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Improvements | Fixtures |
| Short | to | and |
| leasehold | property | fittings |
| £ | £ | £ |
| COST |
| At 1st August 2024 |
| Additions |
| At 31st July 2025 |
| DEPRECIATION |
| At 1st August 2024 |
| Charge for year |
| At 31st July 2025 |
| NET BOOK VALUE |
| At 31st July 2025 |
| At 31st July 2024 |
| Computer |
| Yachts | equipment | Totals |
| £ | £ | £ |
| COST |
| At 1st August 2024 |
| Additions |
| At 31st July 2025 |
| DEPRECIATION |
| At 1st August 2024 |
| Charge for year |
| At 31st July 2025 |
| NET BOOK VALUE |
| At 31st July 2025 |
| At 31st July 2024 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.7.25 | 31.7.24 |
| as restated |
| £ | £ |
| Other debtors |
| VAT |
| Prepayments and accrued income |
| Decerto Management Ltd (Registered number: 11120294) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st July 2025 |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.7.25 | 31.7.24 |
| as restated |
| £ | £ |
| Trade creditors |
| Amounts owed to parent company |
| Other creditors |
| Directors' current accounts | 137,351 | 69,058 |
| Accrued expenses |
| 7. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 31.7.25 | 31.7.24 |
| value: | as restated |
| £ | £ |
| Ordinary | £1 | 100 | 100 |