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Company Registration No. 11895018 (England and Wales)
&dev Limited Unaudited accounts for the year ended 31 August 2024
&dev Limited Unaudited accounts Contents
Page
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&dev Limited Company Information for the year ended 31 August 2024
Directors
Paul Matthew Kennedy Peter Hue Holleran
Company Number
11895018 (England and Wales)
Registered Office
Orwell House &Dev Cowley Road Cambridge CB4 0PP United Kingdom
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&dev Limited Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
6,834 
2,316 
Current assets
Inventories
77,287 
62,941 
Debtors
75,019 
64,929 
Cash at bank and in hand
157,169 
199,803 
309,475 
327,673 
Creditors: amounts falling due within one year
(204,782)
(187,263)
Net current assets
104,693 
140,410 
Total assets less current liabilities
111,527 
142,726 
Creditors: amounts falling due after more than one year
(6,734)
(14,761)
Net assets
104,793 
127,965 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
104,693 
127,865 
Shareholders' funds
104,793 
127,965 
For the year ending 31 August 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2025 and were signed on its behalf by
Peter Hue Holleran Director Company Registration No. 11895018
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&dev Limited Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
&dev Limited is a private company, limited by shares, registered in England and Wales, registration number 11895018. The registered office is Orwell House &Dev, Cowley Road, Cambridge, CB4 0PP, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33% straight line
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 September 2023
12,074 
Additions
5,778 
At 31 August 2024
17,852 
Depreciation
At 1 September 2023
9,758 
Charge for the year
1,260 
At 31 August 2024
11,018 
Net book value
At 31 August 2024
6,834 
At 31 August 2023
2,316 
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&dev Limited Notes to the Accounts for the year ended 31 August 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
68,577 
45,954 
Accrued income and prepayments
- 
2,715 
Other debtors
6,442 
16,260 
75,019 
64,929 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
8,519 
8,519 
VAT
24,160 
21,923 
Trade creditors
54,739 
24,322 
Taxes and social security
36,257 
47,825 
Accruals
60,650 
70,536 
Deferred income
20,457 
14,138 
204,782 
187,263 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
6,734 
14,761 
8
Average number of employees
During the year the average number of employees was 7 (2023: 6).
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