Decahedron Ltd - Abbreviated accounts 16.1

Decahedron Ltd - Abbreviated accounts 16.1


077320391.9.1431.8.1531.8.15Company accountsPrivate Limited CompanyFYtruefalsetruefalsefalsefalsetruefalseOrdinary A1.00000B Shares1.00000C Shares1.00000D Shares1.00000E Shares1.00000iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure077320392014-08-31077320392015-08-31077320392014-09-012015-08-31077320392013-08-31077320392013-09-012014-08-31077320392014-08-3107732039ns12:England2014-09-012015-08-3107732039ns14:PoundSterling2014-09-012015-08-3107732039ns7:Director12014-09-012015-08-3107732039ns7:OrdinaryShareClass12014-09-012015-08-3107732039ns7:OrdinaryShareClass22014-09-012015-08-3107732039ns7:OrdinaryShareClass32014-09-012015-08-3107732039ns7:OrdinaryShareClass42014-09-012015-08-3107732039ns7:OrdinaryShareClass52014-09-012015-08-3107732039ns7:RegisteredOffice2014-09-012015-08-3107732039ns7:EntityAccountantsOrAuditors2014-09-012015-08-3107732039ns5:LandBuildingsns5:ShortLeaseholdProperties2014-09-012015-08-3107732039ns5:FixturesFittings2014-09-012015-08-3107732039ns7:OrdinaryShareClass12015-08-3107732039ns7:OrdinaryShareClass12014-08-3107732039ns7:OrdinaryShareClass22015-08-3107732039ns7:OrdinaryShareClass22014-08-3107732039ns7:OrdinaryShareClass32015-08-3107732039ns7:OrdinaryShareClass32014-08-3107732039ns7:OrdinaryShareClass42015-08-3107732039ns7:OrdinaryShareClass42014-08-3107732039ns7:OrdinaryShareClass52015-08-3107732039ns7:OrdinaryShareClass52014-08-3107732039ns7:Director12014-08-3107732039ns7:Director12013-08-3107732039ns7:Director12013-09-012014-08-3107732039ns7:Director12015-08-3107732039ns7:Director12014-08-31
REGISTERED NUMBER: 07732039(England and Wales)















Abbreviated Unaudited Accounts

For The Year Ended 31 August 2015

for

Decahedron Ltd

Decahedron Ltd (Registered number: 07732039)

Contents of the Abbreviated Accounts
For The Year Ended 31 August 2015










Page

Company Information 1

Chartered Certified Accountants' Report 2

Abbreviated Balance Sheet 2

Notes to the Abbreviated Accounts 4

Decahedron Ltd

Company Information
For The Year Ended 31 August 2015







DIRECTOR: N Lazarou





REGISTERED OFFICE: 161 Lancaster Road
Enfield
Middlesex
EN2 0JN





REGISTERED NUMBER: 07732039(England and Wales)





ACCOUNTANTS: Lee Christian & Co Ltd
Chartered Certified Accountants
161 Lancaster Road
Enfield
Middlesex
EN2 0JN

Chartered Certified Accountants' Report to the Director
on the Unaudited Financial Statements of
Decahedron Ltd


The following reproduces the text of the report prepared for the director in respect of the company's annual
unaudited financial statements, from which the unaudited abbreviated accounts (set out on pages two to six) have
been prepared.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the
financial statements of Decahedron Ltd for the year ended 31 August 2015 which comprise the Profit and Loss Account,
the Balance Sheet, and the related notes from the company's accounting records and from information and explanations
you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Decahedron Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Decahedron Ltd and state those matters that we have agreed to state to the director of Decahedron Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Decahedron Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Decahedron Ltd. You consider that Decahedron Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Decahedron Ltd. 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 statutory financial statements.






Lee Christian & Co Ltd
Chartered Certified Accountants
161 Lancaster Road
Enfield
Middlesex
EN2 0JN


20 May 2016

Decahedron Ltd (Registered number: 07732039)

Abbreviated Balance Sheet
31 August 2015

2015 2014
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 2 17,653 19,749

CURRENT ASSETS
Stocks 138,406 330,201
Debtors 154,462 204,718
Cash at bank and in hand 51,099 11,105
343,967 546,024
CREDITORS
Amounts falling due within one year 207,569 415,859
NET CURRENT ASSETS 136,398 130,165
TOTAL ASSETS LESS CURRENT
LIABILITIES

154,051

149,914

PROVISIONS FOR LIABILITIES 3,531 3,950
NET ASSETS 150,520 145,964

CAPITAL AND RESERVES
Called up share capital 3 140,961 140,961
Profit and loss account 9,559 5,003
SHAREHOLDERS' FUNDS 150,520 145,964

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2015.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2015 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies
Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of
each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections
394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial
statements, so far as applicable to the company.

Decahedron Ltd (Registered number: 07732039)

Abbreviated Balance Sheet - continued
31 August 2015


The abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.


The financial statements were approved by the director on 20 May 2016and were signed by:





N Lazarou- Director


Decahedron Ltd (Registered number: 07732039)

Notes to the Abbreviated Accounts
For The Year Ended 31 August 2015


1. ACCOUNTING POLICIES

Accounting convention
The financial statements have been prepared under the historical cost convention and in accordance with the
Financial Reporting Standard for Smaller Entities (effective April 2008).

Exemption from preparing a cash flow statement
Exemption has been taken from preparing a cash flow statement on the grounds that the company qualifies as a
small company.

Turnover
Turnover represents net invoiced sales of goods, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold - straight line over the life of the lease
Fixtures, fittings & equipment - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net
realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow
moving, obsolete or damaged stock where the net realisable value is less than cost.

Deferred tax
Deferred tax arises as a result of the inclusion of income and expenditure in the taxation computations in periods
different from those in which they are included in the company's accounts. Deferred tax is provided in full on
timing differences which result in an obligation to pay more/(less) tax at a future date, at the average rates of tax
that are expected to apply when the timing differences reverse, based on laws and tax rates currently in force.
The deferred tax thus calculated, is measured on a non-discounted basis.

Deferred tax is not provided on timing differences which arise from the revaluation of fixed assets provided there
is no commitment to sell the relevant assets.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the
balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at
the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Decahedron Ltd (Registered number: 07732039)

Notes to the Abbreviated Accounts - continued
For The Year Ended 31 August 2015


2. TANGIBLE FIXED ASSETS
Total
£   
COST
At 1 September 2014 35,175
Additions 2,094
At 31 August 2015 37,269
DEPRECIATION
At 1 September 2014 15,426
Charge for year 4,190
At 31 August 2015 19,616
NET BOOK VALUE
At 31 August 2015 17,653
At 31 August 2014 19,749

3. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2015 2014
value: £    £   
140,000 Ordinary A £1 140,000 140,000
1 B Shares £1 1 1
200 C Shares £1 200 200
200 D Shares £1 200 200
210 E Shares £1 210 210
210 F Shares £1 210 210
140 G Shares £1 140 140
140,961 140,961

4. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2015 and
31 August 2014:

2015 2014
£    £   
N Lazarou
Balance outstanding at start of year 33,607 35,813
Amounts advanced 179,688 94,104
Amounts repaid (181,858 ) (96,310 )
Balance outstanding at end of year 31,437 33,607

Interest has been charged on loans by the company at the average official rate of interest.

Decahedron Ltd (Registered number: 07732039)

Notes to the Abbreviated Accounts - continued
For The Year Ended 31 August 2015


5. PARTICULARS OF A MORTGAGE OR CHARGE

There is a registered charge securing all monies due or becoming due to USF Nominees Limited under the terms
of the rent deposit deed in relation to the lease of Unit 11 Spire Green Centre Harlow.