A1Decoy Limited - Accounts to registrar (filleted) - small 18.2

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REGISTERED NUMBER: 08578226 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2021

for

A1Decoy Limited

Page

Company Information

Abridged Balance Sheet

Notes to the Financial Statements

DIRECTORS:

Mr M Curtis

Mrs M Curtis

REGISTERED OFFICE:

Chestnut House

Chesley Hill

Wick

Bristol

BS30 5NE

REGISTERED NUMBER:

08578226 (England and Wales)

ACCOUNTANTS:

Norton Tax Shops Limited

3 & 5 Station Road

Keynsham

Bristol

BS31 2BH

FIXED ASSETS

Tangible assets

49,832

65,091

CURRENT ASSETS

Stocks

365,214

340,302

Debtors

273,231

124,043

Cash at bank and in hand

55,166

55,179

693,611

519,524

CREDITORS

Amounts falling due within one year

796,011

553,902

NET CURRENT LIABILITIES

(102,400

)

(34,378

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(52,568

)

30,713

CREDITORS

Amounts falling due after more than one
year

40,833

NET (LIABILITIES)/ASSETS

(93,401

)

30,713

CAPITAL AND RESERVES

Called up share capital

Retained earnings

(93,405

)

30,709

SHAREHOLDERS' FUNDS

(93,401

)

30,713

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2021 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2021 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 June 2022 and were signed on its behalf by:

Mr M Curtis - Director

1.	STATUTORY INFORMATION

A1Decoy Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Leasehold property improvements

10% on cost

Plant and machinery

20% on reducing balance

Fixtures and fittings

25% on reducing balance

Motor vehicles

25% on reducing balance

Government grants

During the year under review the company received government grants in the form of Coronavirus Job Retention Scheme payments amounting to £10,621 and Coronavirus Bounceback loan interest relief totalling £1,146. Grants have been recognised on the accrual accounting basis.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2020 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Totals

COST

At 1 October 2020

and 30 September 2021

137,262

DEPRECIATION

At 1 October 2020

72,171

Charge for year

15,259

At 30 September 2021

87,430

NET BOOK VALUE

At 30 September 2021

49,832

At 30 September 2020

65,091

5.	DEFERRED TAX

Balance at 1 October 2020

(1,329

)

Credit to Income Statement during year

(1,735

)

Balance at 30 September 2021

(3,064

)

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.21

30.9.20

value:

Ordinary

£1

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2021 and 30 September 2020:

30.9.21

30.9.20

Mr M Curtis and Mrs M Curtis

Balance outstanding at start of year

(282,618

)

(316,220

)

Amounts repaid

(146,914

)

33,602

Amounts written off

Amounts waived

Balance outstanding at end of year

(429,532

)

(282,618

)