REGISTERED NUMBER: 02945786 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DECADE PROPERTY INVESTMENTS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

P Broomhead

SECRETARY:

B C McCarthy

REGISTERED OFFICE:

3 Hobbs House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

REGISTERED NUMBER:

02945786 (England and Wales)

ACCOUNTANTS:

mgr Paris Limited

Chartered Accountants

55 Loudoun Road

St John's Wood

London

NW8 0DL

FIXED ASSETS

Tangible assets

4

-

147

Investment property

5

1,125,000

1,125,000

1,125,000

1,125,147

CURRENT ASSETS

Debtors

6

2,772

4,248

Cash at bank

89,123

107,271

91,895

111,519

CREDITORS

Amounts falling due within one year

7

(22,837

)

(73,948

)

NET CURRENT ASSETS

69,058

37,571

TOTAL ASSETS LESS CURRENT LIABILITIES

1,194,058

1,162,718

PROVISIONS FOR LIABILITIES

8

(160,330

)

(160,330

)

NET ASSETS

1,033,728

1,002,388

CAPITAL AND RESERVES

Called up share capital

9

110

110

Share premium account

19,990

19,990

Retained earnings

1,013,628

982,288

SHAREHOLDERS' FUNDS

1,033,728

1,002,388

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 17 July 2026 and were signed by:

P Broomhead - Director

1.	STATUTORY INFORMATION

Decade Property Investments 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net invoiced sales of rent and service charges, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Interest payable

Interest payable is charged to the profit and loss account on an accruals basis.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less.

Equity instruments

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

Taxation

Current tax is recognised for the amounts of income tax payable in respect of the taxable profit for the current or past reporting requirements using the tax rates and laws that have been enacted or substantively enacted by the reporting dates.

Deferred tax is recognised in respect of all timing differences at the reporting date and are presented within the provision for liabilities using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2025

21,200

Disposals

(21,200

)

At 31 December 2025

-

DEPRECIATION

At 1 January 2025

21,053

Eliminated on disposal

(21,053

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

147

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

1,125,000

NET BOOK VALUE

At 31 December 2025

1,125,000

At 31 December 2024

1,125,000

If the investment property had not been revalued it would have been included at the following historical cost:

2022

2021

£

£

Cost

261,167

261,167

The property 3 Hobbs House, Harrow, Middlesex has been valued at open market value basis on 31 December 2025 by the director.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

2,772

4,248

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

-

1,488

Amounts owed to group undertakings

-

46,394

Taxation and social security

9,686

10,967

Other creditors

13,151

15,099

22,837

73,948

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

140,378

140,378

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

110

Ordinary Shares

£1

110

110