Decem Properties Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14490209

		31 March 2026		30 November 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		166,170		-

			166,170		-
CURRENT ASSETS
Stocks	5	1,280,049		-
Debtors	6	7,305		150,000
Cash at bank and in hand		1,021		1,698

		1,288,375		151,698
Creditors: Amounts Falling Due Within One Year	7	(1,475,824 )		(155,079 )

NET CURRENT ASSETS (LIABILITIES)			(187,449 )		(3,381 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(21,279 )		(3,381 )

NET LIABILITIES			(21,279 )		(3,381 )

CAPITAL AND RESERVES
Called up share capital	8		150		100
Profit and Loss Account			(21,429 )		(3,481 )

SHAREHOLDERS' FUNDS			(21,279)		(3,381)

Page 1

Page 2

Decem Properties Limited

Balance Sheet (continued)

As At 31 March 2026

For the period 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 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.

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 Profit and Loss Account.

On behalf of the board

S A Boorman Director	B P Newberry Director	W J Duckworth Director
26th August 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Decem Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14490209 . The registered office is 18 Green Lane, Seagrave, Loughborough, LE12 7LU.

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. 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:

Freehold	0%
Plant & Machinery	20% Reducing Balance
Computer Equipment	33% Reducing Balance

2.3. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2 (2024: 2)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 December 2024	-	-	-	-
Additions	142,316	24,417	1,353	168,086

As at 31 March 2026	142,316	24,417	1,353	168,086

Depreciation
As at 1 December 2024	-	-	-	-
Provided during the period	-	1,409	507	1,916

As at 31 March 2026	-	1,409	507	1,916

...CONTINUED

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Decem Properties Limited

Notes to the Financial Statements (continued)

For the Period 1 December 2024 to 31 March 2026

Net Book Value
As at 31 March 2026	142,316	23,008	846	166,170

As at 1 December 2024	-	-	-	-

5. Stocks

	31 March 2026	30 November 2024
	£	£
Stock	1,229,425	-
Work in progress	50,624	-

	1,280,049	-

6. Debtors

	31 March 2026	30 November 2024
	£	£
Due within one year
Other debtors	7,305	150,000

7. Creditors: Amounts Falling Due Within One Year

	31 March 2026	30 November 2024
	£	£
Trade creditors	172	-
Other creditors	1,475,652	155,079

	1,475,824	155,079

8. Share Capital

	31 March 2026	30 November 2024
	£	£
Allotted, Called up and fully paid	150	100