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Registered number: 01049921
Decision Graphics UK Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
TAB Accountancy Limited
1 Hardy Close
Felpham
Bognor Regis
West Sussex
PO22 6QX
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 01049921
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 100,143 18,805
100,143 18,805
CURRENT ASSETS
Debtors 5 11,066 5,000
Cash at bank and in hand 126,084 33,747
137,150 38,747
Creditors: Amounts Falling Due Within One Year 6 (203,389 ) (64,137 )
NET CURRENT ASSETS (LIABILITIES) (66,239 ) (25,390 )
TOTAL ASSETS LESS CURRENT LIABILITIES 33,904 (6,585 )
Creditors: Amounts Falling Due After More Than One Year 7 (66,862 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,098 ) (3,573 )
NET LIABILITIES (35,056 ) (10,158 )
CAPITAL AND RESERVES
Called up share capital 9 1,103 1,100
Income Statement (36,159 ) (11,258 )
SHAREHOLDERS' FUNDS (35,056) (10,158)
Page 1
Page 2
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr A Leppard
Director
05/08/2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Decision Graphics UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01049921 . The registered office is 20 Highfield Close, Lingfield, Surrey, RH7 6GR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The company had retained losses as at the balance sheet date which were not covered by the share capital of the company.
The director believes that the company will be able to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 4 years straight line
Computer Equipment 4 years straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2026 2025
Office and administration 1 -
Director 1 1
2 1
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 - 25,892 17,154 43,046
Additions 89,325 - - 89,325
As at 31 March 2026 89,325 25,892 17,154 132,371
Depreciation
As at 1 April 2025 - 18,715 5,526 24,241
Provided during the period - 3,879 4,108 7,987
As at 31 March 2026 - 22,594 9,634 32,228
Net Book Value
As at 31 March 2026 89,325 3,298 7,520 100,143
As at 1 April 2025 - 7,177 11,628 18,805
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5. Debtors
2026 2025
£ £
Due within one year
Prepayments and accrued income 300 -
Other debtors 5,000 5,000
Net wages 3,360 -
Director's loan account 2,403 -
Called up share capital not paid 3 -
11,066 5,000
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 22,462 -
Trade creditors 3,999 2,277
VAT 12,347 5,006
Other creditors 3,187 2,879
Accruals and deferred income 161,394 31,690
Director's loan account - 22,285
203,389 64,137
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 66,862 -
8. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 22,462 -
Later than one year and not later than five years 66,862 -
89,324 -
89,324 -
9. Share Capital
2026 2025
£ £
Called Up Share Capital not Paid 3 -
Called Up Share Capital has been paid up 1,100 1,100
Amount of Allotted, Called Up Share Capital 1,103 1,100
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10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mr A Leppard - 2,401 - - 2,401
The above loan is unsecured, interest free and repayable on demand.
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