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REGISTERED NUMBER: SC429326 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

FOR

DEVERON EXPRESS LIMITED

DEVERON EXPRESS LIMITED (REGISTERED NUMBER: SC429326)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


DEVERON EXPRESS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: N J Fleming
Mrs T A Fleming





REGISTERED OFFICE: Hillhead of Colleonard
Banff
Aberdeenshire
AB45 3AA





REGISTERED NUMBER: SC429326 (Scotland)





ACCOUNTANTS: Ritsons Chartered Accountants
26-30 Marine Place
Buckie
AB56 1UT

DEVERON EXPRESS LIMITED (REGISTERED NUMBER: SC429326)

BALANCE SHEET
31 JULY 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 27,454 36,063

CURRENT ASSETS
Debtors 5 33,668 37,225
Cash at bank 83,272 79,056
116,940 116,281
CREDITORS
Amounts falling due within one year 6 (14,391 ) (19,769 )
NET CURRENT ASSETS 102,549 96,512
TOTAL ASSETS LESS CURRENT
LIABILITIES

130,003

132,575

CAPITAL AND RESERVES
Called up share capital 500 500
Retained earnings 129,503 132,075
SHAREHOLDERS' FUNDS 130,003 132,575

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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 5 January 2025 and were signed on its behalf by:





N J Fleming - Director


DEVERON EXPRESS LIMITED (REGISTERED NUMBER: SC429326)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024


1. STATUTORY INFORMATION

Deveron Express Limited 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.

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

DEVERON EXPRESS LIMITED (REGISTERED NUMBER: SC429326)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023 138,722
Additions 482
At 31 July 2024 139,204
DEPRECIATION
At 1 August 2023 102,659
Charge for year 9,091
At 31 July 2024 111,750
NET BOOK VALUE
At 31 July 2024 27,454
At 31 July 2023 36,063

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 32,303 36,635
Other debtors 1,365 590
33,668 37,225

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 11,866 17,046
Other creditors 2,525 2,723
14,391 19,769