Company registration number 16103498 (England and Wales)
DECK SPACE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
DECK SPACE LTD
COMPANY INFORMATION
Director
Mr A Gretton
(Appointed 26 November 2024)
Company number
16103498
Registered office
Unit D Bamber's Quay
Anderton Street
Ince
WN2 2AF
Accountants
Fairhurst Accountants Ltd
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB
DECK SPACE LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
DECK SPACE LTD
BALANCE SHEET
As At 30 November 2025
- 1 -
2025
Notes
£
£
Fixed assets
Tangible assets
3
23,610
Current assets
Stocks
2,000
Debtors
4
119,497
Cash at bank and in hand
77,622
199,119
Creditors: amounts falling due within one year
5
(167,012)
Net current assets
32,107
Total assets less current liabilities
55,717
Provisions for liabilities
6
(5,903)
Net assets
49,814
Capital and reserves
Called up share capital
100
Profit and loss reserves
49,714
Total equity
49,814

For the financial Period ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved and signed by the director and authorised for issue on 25 August 2026
Mr A Gretton
Director
Company registration number 16103498 (England and Wales)
DECK SPACE LTD
NOTES TO THE FINANCIAL STATEMENTS
For The Period Ended 30 November 2025
- 2 -
1
Accounting policies
Company information

Deck Space Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit D Bamber's Quay, Anderton Street, Ince, WN2 2AF.

1.1
Basis of preparation

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.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

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% reducing balance
Motor vehicles
25% reducing balance

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 valued at the lower of cost and estimated selling price less costs to complete and sell.

1.5
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.

DECK SPACE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Period Ended 30 November 2025
1
Accounting policies
(Continued)
- 3 -

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
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 Period was:

2025
Number
Total
11
3
Tangible fixed assets
Plant and equipment
Motor vehicles
Total
£
£
£
Cost
At 26 November 2024
-
0
-
0
-
0
Additions
9,167
16,425
25,592
At 30 November 2025
9,167
16,425
25,592
Depreciation and impairment
At 26 November 2024
-
0
-
0
-
0
Depreciation charged in the Period
521
1,461
1,982
At 30 November 2025
521
1,461
1,982
Carrying amount
At 30 November 2025
8,646
14,964
23,610
4
Debtors
2025
Amounts falling due within one year:
£
Trade debtors
117,000
Other debtors
2,497
119,497
DECK SPACE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Period Ended 30 November 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
£
Trade creditors
31,183
Corporation tax
8,212
Other taxation and social security
95,701
Other creditors
31,916
167,012
6
Provisions for liabilities
2025
£
Deferred tax liabilities
5,903
7
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
£
Total commitments
24,575
9
Directors' transactions

Included in other creditors is £826 due to the director.

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