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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10805218 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10805218 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10805218 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10805218 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-07-31 10805218 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10805218 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10805218 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10805218 frs-core:UnlistedNon-exchangeTraded 2022-07-31 10805218 frs-core:UnlistedNon-exchangeTraded 2021-07-31 10805218 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-07-31 10805218 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10805218 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10805218 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10805218 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10805218 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10805218 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10805218 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 10805218 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 10805218 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10805218 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10805218 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10805218 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10805218 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-07-31 10805218 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10805218 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10805218 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10805218 dpl-frs:CostSales 2021-08-01 2022-07-31 10805218 dpl-frs:CostSales 2021-07-31 10805218 dpl-frs:CostSales 2022-07-31 10805218 dpl-frs:DistributionCosts 2021-08-01 2022-07-31 10805218 dpl-frs:AdministrativeExpenses 2021-08-01 2022-07-31 10805218 frs-bus:Director1 2021-08-01 2022-07-31 10805218 frs-bus:Director1 2021-07-31 10805218 frs-bus:Director1 2022-07-31 10805218 frs-bus:Director2 2021-08-01 2022-07-31 10805218 frs-bus:Director2 2021-07-31 10805218 frs-bus:Director2 2022-07-31 10805218 1 2021-08-01 2022-07-31 10805218 frs-core:CurrentFinancialInstruments 1 2022-07-31 10805218 frs-core:Non-currentFinancialInstruments 1 2022-07-31 10805218 2 2021-08-01 2022-07-31 10805218 frs-core:CurrentFinancialInstruments 2 2022-07-31 10805218 frs-core:Non-currentFinancialInstruments 2 2022-07-31 10805218 3 2021-08-01 2022-07-31 10805218 frs-core:CurrentFinancialInstruments 3 2022-07-31 10805218 frs-core:Non-currentFinancialInstruments 3 2022-07-31 10805218 4 2021-08-01 2022-07-31 10805218 frs-core:CurrentFinancialInstruments 4 2022-07-31 10805218 frs-core:Non-currentFinancialInstruments 4 2022-07-31 10805218 5 2021-08-01 2022-07-31 10805218 frs-core:CurrentFinancialInstruments 5 2022-07-31 10805218 frs-core:Non-currentFinancialInstruments 5 2022-07-31 10805218 6 2021-08-01 2022-07-31 10805218 frs-core:CurrentFinancialInstruments 6 2022-07-31 10805218 frs-core:Non-currentFinancialInstruments 6 2022-07-31 10805218 7 2021-08-01 2022-07-31 10805218 frs-core:CurrentFinancialInstruments 7 2022-07-31 10805218 frs-core:Non-currentFinancialInstruments 7 2022-07-31 10805218 8 2021-08-01 2022-07-31 10805218 frs-core:CurrentFinancialInstruments 8 2022-07-31 10805218 frs-core:Non-currentFinancialInstruments 8 2022-07-31 10805218 9 2021-08-01 2022-07-31 10805218 frs-core:CurrentFinancialInstruments 9 2022-07-31 10805218 frs-core:Non-currentFinancialInstruments 9 2022-07-31 10805218 10 2021-08-01 2022-07-31 10805218 frs-core:CurrentFinancialInstruments 10 2022-07-31 10805218 frs-core:Non-currentFinancialInstruments 10 2022-07-31 10805218 11 2021-08-01 2022-07-31 10805218 frs-core:CurrentFinancialInstruments 11 2022-07-31 10805218 frs-core:Non-currentFinancialInstruments 11 2022-07-31 10805218 12 2021-08-01 2022-07-31 10805218 frs-core:CurrentFinancialInstruments 12 2022-07-31 10805218 frs-core:Non-currentFinancialInstruments 12 2022-07-31 10805218 13 2021-08-01 2022-07-31 10805218 frs-core:CurrentFinancialInstruments 13 2022-07-31 10805218 frs-core:Non-currentFinancialInstruments 13 2022-07-31 10805218 14 2021-08-01 2022-07-31 10805218 frs-core:CurrentFinancialInstruments 14 2022-07-31 10805218 frs-core:Non-currentFinancialInstruments 14 2022-07-31 10805218 15 2021-08-01 2022-07-31 10805218 frs-core:CurrentFinancialInstruments 15 2022-07-31 10805218 frs-core:Non-currentFinancialInstruments 15 2022-07-31 10805218 16 2021-08-01 2022-07-31 10805218 frs-core:CurrentFinancialInstruments 16 2022-07-31 10805218 frs-core:Non-currentFinancialInstruments 16 2022-07-31 10805218 17 2021-08-01 2022-07-31 10805218 frs-core:CurrentFinancialInstruments 17 2022-07-31 10805218 frs-core:Non-currentFinancialInstruments 17 2022-07-31 10805218 18 2021-08-01 2022-07-31 10805218 frs-core:CurrentFinancialInstruments 18 2022-07-31 10805218 frs-core:Non-currentFinancialInstruments 18 2022-07-31 10805218 19 2021-08-01 2022-07-31 10805218 frs-core:CurrentFinancialInstruments 19 2022-07-31 10805218 frs-core:Non-currentFinancialInstruments 19 2022-07-31 10805218 20 2021-08-01 2022-07-31 10805218 frs-core:CurrentFinancialInstruments 20 2022-07-31 10805218 frs-core:Non-currentFinancialInstruments 20 2022-07-31 10805218 dpl-frs:Item1 2021-08-01 2022-07-31 10805218 dpl-frs:Item1 2021-07-31 10805218 dpl-frs:Item1 2022-07-31 10805218 dpl-frs:CostSales dpl-frs:Item1 2021-08-01 2022-07-31 10805218 dpl-frs:CostSales dpl-frs:Item1 2021-07-31 10805218 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 10805218 dpl-frs:DistributionCosts dpl-frs:Item1 2021-08-01 2022-07-31 10805218 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-08-01 2022-07-31 10805218 dpl-frs:Item2 2021-08-01 2022-07-31 10805218 dpl-frs:Item2 2021-07-31 10805218 dpl-frs:Item2 2022-07-31 10805218 dpl-frs:CostSales dpl-frs:Item2 2021-08-01 2022-07-31 10805218 dpl-frs:CostSales dpl-frs:Item2 2021-07-31 10805218 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 10805218 dpl-frs:DistributionCosts dpl-frs:Item2 2021-08-01 2022-07-31 10805218 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-08-01 2022-07-31 10805218 dpl-frs:Item3 2021-08-01 2022-07-31 10805218 dpl-frs:Item3 2021-07-31 10805218 dpl-frs:Item3 2022-07-31 10805218 dpl-frs:CostSales dpl-frs:Item3 2021-08-01 2022-07-31 10805218 dpl-frs:CostSales dpl-frs:Item3 2021-07-31 10805218 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 10805218 dpl-frs:DistributionCosts dpl-frs:Item3 2021-08-01 2022-07-31 10805218 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-08-01 2022-07-31 10805218 dpl-frs:Item4 2021-08-01 2022-07-31 10805218 dpl-frs:Item4 2021-07-31 10805218 dpl-frs:Item4 2022-07-31 10805218 dpl-frs:CostSales dpl-frs:Item4 2021-08-01 2022-07-31 10805218 dpl-frs:CostSales dpl-frs:Item4 2021-07-31 10805218 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 10805218 dpl-frs:DistributionCosts dpl-frs:Item4 2021-08-01 2022-07-31 10805218 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-08-01 2022-07-31 10805218 dpl-frs:Item5 2021-08-01 2022-07-31 10805218 dpl-frs:Item5 2021-07-31 10805218 dpl-frs:Item5 2022-07-31 10805218 dpl-frs:CostSales dpl-frs:Item5 2021-08-01 2022-07-31 10805218 dpl-frs:CostSales dpl-frs:Item5 2021-07-31 10805218 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 10805218 dpl-frs:DistributionCosts dpl-frs:Item5 2021-08-01 2022-07-31 10805218 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-08-01 2022-07-31 10805218 dpl-frs:Item6 2021-08-01 2022-07-31 10805218 dpl-frs:Item6 2021-07-31 10805218 dpl-frs:Item6 2022-07-31 10805218 dpl-frs:CostSales dpl-frs:Item6 2021-08-01 2022-07-31 10805218 dpl-frs:CostSales dpl-frs:Item6 2021-07-31 10805218 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 10805218 dpl-frs:DistributionCosts dpl-frs:Item6 2021-08-01 2022-07-31 10805218 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-08-01 2022-07-31 10805218 dpl-frs:Item7 2021-08-01 2022-07-31 10805218 dpl-frs:Item7 2021-07-31 10805218 dpl-frs:Item7 2022-07-31 10805218 dpl-frs:CostSales dpl-frs:Item7 2021-08-01 2022-07-31 10805218 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 10805218 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 10805218 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 10805218 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 10805218 dpl-frs:Item8 2021-08-01 2022-07-31 10805218 dpl-frs:Item8 2021-07-31 10805218 dpl-frs:Item8 2022-07-31 10805218 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 10805218 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 10805218 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 10805218 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 10805218 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 10805218 dpl-frs:Item9 2021-08-01 2022-07-31 10805218 dpl-frs:Item9 2021-07-31 10805218 dpl-frs:Item9 2022-07-31 10805218 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 10805218 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 10805218 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 10805218 dpl-frs:DistributionCosts dpl-frs:Item9 2021-08-01 2022-07-31 10805218 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-08-01 2022-07-31 10805218 dpl-frs:Item10 2021-08-01 2022-07-31 10805218 dpl-frs:Item10 2021-07-31 10805218 dpl-frs:Item10 2022-07-31 10805218 dpl-frs:CostSales dpl-frs:Item10 2021-08-01 2022-07-31 10805218 dpl-frs:CostSales dpl-frs:Item10 2021-07-31 10805218 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 10805218 dpl-frs:DistributionCosts dpl-frs:Item10 2021-08-01 2022-07-31 10805218 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-08-01 2022-07-31 10805218 dpl-frs:Item11 2021-08-01 2022-07-31 10805218 dpl-frs:Item11 2021-07-31 10805218 dpl-frs:Item11 2022-07-31 10805218 dpl-frs:CostSales dpl-frs:Item11 2021-08-01 2022-07-31 10805218 dpl-frs:CostSales dpl-frs:Item11 2021-07-31 10805218 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 10805218 dpl-frs:DistributionCosts dpl-frs:Item11 2021-08-01 2022-07-31 10805218 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-08-01 2022-07-31 10805218 dpl-frs:Item12 2021-08-01 2022-07-31 10805218 dpl-frs:Item12 2021-07-31 10805218 dpl-frs:Item12 2022-07-31 10805218 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 10805218 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 10805218 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 10805218 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 10805218 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 10805218 1 2021-08-01 2022-07-31 10805218 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 10805218
Devlin Lettings Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10805218
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 501,669 483,509
501,669 483,509
CURRENT ASSETS
Stocks 5 - 487,188
Debtors 6 - 300
Cash at bank and in hand 85,591 38,848
85,591 526,336
Creditors: Amounts Falling Due Within One Year 7 (320,782 ) (743,876 )
NET CURRENT ASSETS (LIABILITIES) (235,191 ) (217,540 )
TOTAL ASSETS LESS CURRENT LIABILITIES 266,478 265,969
Creditors: Amounts Falling Due After More Than One Year 8 (170,219 ) (206,250 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,450 ) -
NET ASSETS 92,809 59,719
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account - Not Distributable 11 14,710 -
Profit and Loss Account 77,999 59,619
SHAREHOLDERS' FUNDS 92,809 59,719
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Michael Devlin
Director
07/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Devlin Lettings Limited , registered number 10805218 is a company limited by shares incorporated in England & Wales. The registered office is Unit 2 Pittman Court, Pittman Way, Preston, PR2 9ZG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover consists of rental income.

2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
2 2
Page 3
Page 4
4. Investment Property
2023
£
Fair Value
As at 1 August 2022 483,509
Revaluations 18,160
As at 31 July 2023 501,669
5. Stocks
2023 2022
£ £
Stock - 487,188
- 487,188
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income - 300
- 300
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 9,500 12,000
Corporation tax 4,505 5,202
Accruals and deferred income 2,788 336,920
Directors' loan accounts 303,989 303,989
Amounts owed to associates - 85,765
320,782 743,876
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 170,219 206,250
170,219 206,250
Of the creditors falling due after more than one year the following amounts are due after more than five years.
Page 4
Page 5
2023 2022
£ £
Bank loans 127,219 116,250
9. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 179,719 218,250
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. Reserves
Fair Value Reserve
£
Transfer to profit and loss 14,710
As at 31 July 2023 14,710
12. Related Party Transactions
Designed Roof Systems LimitedDirectors, M & J M Devlin are also Directors of Designed Roof Systems Limited.

Designed Roof Systems Limited

Directors, M & J M Devlin are also Directors of Designed Roof Systems Limited.

During the year this Company received rental income in the sum £33,240 (2022-£33,240) for premises it owns, occupied by Designed Roof Systems Limited
Page 5