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REGISTERED NUMBER: SC491086 (Scotland)










Financial Statements

for the Period 1 December 2020 to 31 March 2022

for

Devenir Plus Ltd

Devenir Plus Ltd (Registered number: SC491086)






Contents of the Financial Statements
for the Period 1 December 2020 to 31 March 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Devenir Plus Ltd

Company Information
for the Period 1 December 2020 to 31 March 2022







DIRECTORS: T R F Wharton
C P H Dornan





REGISTERED OFFICE: Bankhead House
Bankhead
East Linton
East Lothian
EH40 3DX





REGISTERED NUMBER: SC491086 (Scotland)





ACCOUNTANTS: SKS Bailey Group Limited
Yoden House
30 Yoden Way
Peterlee
Co. Durham
SR8 1AL

Devenir Plus Ltd (Registered number: SC491086)

Balance Sheet
31 March 2022

2022 2020
Notes £    £   
CURRENT ASSETS
Debtors 4 23,155 20,521
Cash at bank 2,326 6,673
25,481 27,194
CREDITORS
Amounts falling due within one year 5 (17,718 ) (32,748 )
NET CURRENT ASSETS/(LIABILITIES) 7,763 (5,554 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,763

(5,554

)

CREDITORS
Amounts falling due after more than one
year

6

(7,695

)

-
NET ASSETS/(LIABILITIES) 68 (5,554 )

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 65 (5,557 )
68 (5,554 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2022 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.

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 15 August 2022 and were signed on its behalf by:




T R F Wharton - Director


Devenir Plus Ltd (Registered number: SC491086)

Notes to the Financial Statements
for the Period 1 December 2020 to 31 March 2022

1. STATUTORY INFORMATION

Devenir Plus Ltd is a private company, limited by shares , registered in Scotland. 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.

TAXATION
Taxation for the period 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2020 - NIL).

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2020
£    £   
Trade debtors 10,367 10,367
Amounts owed by group undertakings 10,957 10,154
Other debtors 1,831 -
23,155 20,521

Devenir Plus Ltd (Registered number: SC491086)

Notes to the Financial Statements - continued
for the Period 1 December 2020 to 31 March 2022

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2020
£    £   
Bank loans and overdrafts 1,242 10,000
Taxation and social security 8,857 -
Other creditors 7,619 22,748
17,718 32,748

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2022 2020
£    £   
Bank loans more than 1 year 7,695 -