Acorah Software Products - Accounts Production 16.1.300 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 10805218 Mr Michael Devlin Mrs Joanne Devlin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10805218 2023-07-31 10805218 2024-07-31 10805218 2023-08-01 2024-07-31 10805218 frs-core:CurrentFinancialInstruments 2024-07-31 10805218 frs-core:Non-currentFinancialInstruments 2024-07-31 10805218 frs-core:ShareCapital 2024-07-31 10805218 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 10805218 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 10805218 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 10805218 frs-bus:SmallEntities 2023-08-01 2024-07-31 10805218 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 10805218 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 10805218 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-07-31 10805218 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-07-31 10805218 frs-bus:Director1 2023-08-01 2024-07-31 10805218 frs-bus:Director2 2023-08-01 2024-07-31 10805218 frs-countries:EnglandWales 2023-08-01 2024-07-31 10805218 2022-07-31 10805218 2023-07-31 10805218 2022-08-01 2023-07-31 10805218 frs-core:CurrentFinancialInstruments 2023-07-31 10805218 frs-core:Non-currentFinancialInstruments 2023-07-31 10805218 frs-core:ShareCapital 2023-07-31 10805218 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 10805218 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-07-31
Registered number: 10805218
Devlin Lettings Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10805218
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 501,669 501,669
501,669 501,669
CURRENT ASSETS
Debtors 5 348 -
Cash at bank and in hand 1,324 85,591
1,672 85,591
Creditors: Amounts Falling Due Within One Year 6 (382,355 ) (320,782 )
NET CURRENT ASSETS (LIABILITIES) (380,683 ) (235,191 )
TOTAL ASSETS LESS CURRENT LIABILITIES 120,986 266,478
Creditors: Amounts Falling Due After More Than One Year 7 - (170,219 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,540 ) (3,450 )
NET ASSETS 116,446 92,809
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account - Not Distributable 10 14,710 14,710
Profit and Loss Account 101,636 77,999
SHAREHOLDERS' FUNDS 116,446 92,809
Page 1
Page 2
For the year ending 31 July 2024 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
04/02/2025
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. 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:
2024 2023
Office and administration 2 2
2 2
4. Investment Property
2024
£
Fair Value
As at 1 August 2023 and 31 July 2024 501,669
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 348 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts - 9,500
Corporation tax 7,215 4,505
Accruals and deferred income 1,106 2,788
Directors' loan accounts 304,034 303,989
Amounts owed to group undertakings 70,000 -
382,355 320,782
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans - 170,219
8. Secured Creditors
Of the creditors the following amounts are secured.
2024 2023
£ £
Bank loans and overdrafts - 179,719
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Reserves
Fair Value Reserve
£
As at 1 August 2023 14,710
As at 31 July 2024 14,710
Page 4
Page 5
11. 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 £34,780 (2023-£33,240) for premises it owns, occupied by Designed Roof Systems Limited
Page 5