ACCOUNTS - Final Accounts preparation

Registered number: 12861117

DECIMO HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2026

DECIMO HOLDINGS LIMITED

REGISTERED NUMBER: 12861117

BALANCE SHEET

AS AT 30 APRIL 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		12,172		16,230
Investments	5		5,118		5,118
			17,290		21,348
Current assets
Debtors: amounts falling due within one year	6	30,800		2,679
Cash at bank and in hand	7	128,358		36,693
		159,158		39,372
Creditors: amounts falling due within one year	8	(48,932)		(35,497)
Net current assets			110,226		3,875

Net assets			127,516		25,223

Capital and reserves
Called up share capital	9	2,000	2,000
Profit and loss account		125,516	23,223
		127,516	25,223

Page 1

DECIMO HOLDINGS LIMITED

REGISTERED NUMBER: 12861117

BALANCE SHEET (CONTINUED)

AS AT 30 APRIL 2026

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

S K Le Gassick

Director

Date: 3 November 2026

The notes on pages 3 to 7 form part of these financial statements.

Page 2

DECIMO HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

1.	General information

Decimo Holdings Limited is a private company limited by shares and incorporated in England and Wales. The registered office of the company is 20 Schooner Park, Schooner Court, Crossways Business Park, Dartford, Kent, England, DA2 6NW.

The principal activity of the company is that of a holding company providing administrative support to group companies.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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DECIMO HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

2.Accounting policies (continued)

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery

25%

Reducing Balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

DECIMO HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

2.Accounting policies (continued)

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.10

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 - 2).

Page 5

DECIMO HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

4.	Tangible fixed assets

		Plant and machinery
		£
	Cost or valuation
	At 1 May 2025	21,640
	At 30 April 2026	21,640
	Depreciation
	At 1 May 2025	5,410
	Charge for the year on owned assets	4,058
	At 30 April 2026	9,468
	Net book value
	At 30 April 2026	12,172
	At 30 April 2025	16,230

5.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 May 2025	5,118
	At 30 April 2026	5,118

Page 6

DECIMO HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

Debtors

					2026	2025
					£	£


Trade debtors	28,800	-
Other debtors	2,000	2,679
	30,800	2,679

7.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	128,358	36,693
	128,358	36,693

8.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	1,194	1,146
Amounts owed to group undertakings	31,697	31,183
Corporation tax	6,440	468
Other taxation and social security	5,881	-
Other creditors	200	200
Accruals and deferred income	3,520	2,500
	48,932	35,497

9.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

2,000 (2025 - 2,000) Ordinary shares of £1.00 each	2,000	2,000

10.	Transactions with directors
	The directors had an interest in dividends voted in the year of £274,000 (2025: £163,080).

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DECIMO HOLDINGS LIMITED

This page does not form part of the statutory financial statements Page 8