REGISTERED NUMBER: |
Abbreviated Unaudited Accounts |
For The Year Ended 31 August 2014 |
for |
Decahedron Ltd |
REGISTERED NUMBER: |
Abbreviated Unaudited Accounts |
For The Year Ended 31 August 2014 |
for |
Decahedron Ltd |
Decahedron Ltd (Registered number: 07732039) |
Contents of the Abbreviated Accounts |
For The Year Ended 31 August 2014 |
Page |
Company Information | 1 |
Chartered Certified Accountants' Report | 2 |
Abbreviated Balance Sheet | 3 |
Notes to the Abbreviated Accounts | 5 |
Decahedron Ltd |
Company Information |
For The Year Ended 31 August 2014 |
DIRECTOR: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
ACCOUNTANTS: |
Chartered Certified Accountants |
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 three to seven) |
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 2014 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://rulebook.accaglobal.com. |
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. |
Chartered Certified Accountants |
16 March 2015 |
Decahedron Ltd (Registered number: 07732039) |
Abbreviated Balance Sheet |
31 August 2014 |
2014 | 2013 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 2 |
CURRENT ASSETS |
Stocks |
Debtors |
Cash at bank and in hand |
CREDITORS |
Amounts falling due within one year |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
PROVISIONS FOR LIABILITIES |
NET ASSETS |
CAPITAL AND RESERVES |
Called up share capital | 3 |
Profit and loss account |
SHAREHOLDERS' FUNDS |
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 2014 |
The financial statements were approved by the director on |
Decahedron Ltd (Registered number: 07732039) |
Notes to the Abbreviated Accounts |
For The Year Ended 31 August 2014 |
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 |
Short leasehold | - |
Fixtures, fittings & equipment | - |
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 2014 |
2. | TANGIBLE FIXED ASSETS |
Total |
£ |
COST |
At 1 September 2013 |
Additions |
At 31 August 2014 |
DEPRECIATION |
At 1 September 2013 |
Charge for year |
At 31 August 2014 |
NET BOOK VALUE |
At 31 August 2014 |
At 31 August 2013 |
3. | CALLED UP SHARE CAPITAL |
Allotted, issued and fully paid: |
Number: | Class: | Nominal | 2014 | 2013 |
value: | £ | £ |
Ordinary A | £1 |
B Shares | £1 |
C Shares | £1 |
D Shares | £1 |
E Shares | £1 |
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 2014 and |
31 August 2013: |
2014 | 2013 |
£ | £ |
Balance outstanding at start of year |
Amounts advanced |
Amounts repaid | ( |
) | ( |
) |
Balance outstanding at end of year |
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 2014 |
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. |