Dec to Spec Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.

You have acknowledged on the balance sheet as at year ended 31 March 2026 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

20/10/2026

AVL Accounting Services Limited

1st & 2nd Floor, 2 West St

Ware

Hertfordshire

SG12 9EE

Page 1

Page 2

Dec to Spec Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 07894921

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		17,642		21,674

			17,642		21,674
CURRENT ASSETS
Debtors	5	-		252
Cash at bank and in hand		51,813		57,129

		51,813		57,381
Creditors: Amounts Falling Due Within One Year	6	(25,276 )		(10,727 )

NET CURRENT ASSETS (LIABILITIES)			26,537		46,654

TOTAL ASSETS LESS CURRENT LIABILITIES			44,179		68,328

Creditors: Amounts Falling Due After More Than One Year	7		(9,341 )		(12,739 )

NET ASSETS			34,838		55,589

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			34,738		55,489

SHAREHOLDERS' FUNDS			34,838		55,589

Page 2

Page 3

Dec to Spec Limited

Balance Sheet (continued)

As At 31 March 2026

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 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

Mr Mark Carthy

Director

20/10/2026

The notes on pages 4 to 5 form part of these financial statements.

Page 3

Page 4

Dec to Spec Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Dec to Spec Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07894921 . The registered office is 1st and 2nd Floor, 2 West Street , Ware, Hertfordshire, SG12 9EE.

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. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. 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:

Plant & Machinery	25% Reducing balance
Motor Vehicles	25% Reducing balance
Computer Equipment	33% Straight line

2.4. 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 profit and loss account 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 profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	3,064	36,023	249	39,336
Additions	2,084	-	-	2,084

As at 31 March 2026	5,148	36,023	249	41,420

Depreciation
As at 1 April 2025	2,394	15,102	166	17,662
Provided during the period	803	5,230	83	6,116

As at 31 March 2026	3,197	20,332	249	23,778

...CONTINUED

Page 4

Page 5

Dec to Spec Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026	1,951	15,691	-	17,642

As at 1 April 2025	670	20,921	83	21,674

5. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	-	252

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	3,402	3,402
Trade creditors	215	1,017
Corporation tax	(15 )	-
Other taxes and social security	154	-
VAT	2,476	2,050
Directors' loan accounts	19,044	4,258

	25,276	10,727

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	9,341	12,739

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	3,402	3,402
Later than one year and not later than five years	9,341	12,739

	12,743	16,141

	12,743	16,141

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

Page 5