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C DEVLIN AUDIO LTD

Registered Number
08241376
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

C DEVLIN AUDIO LTD
Company Information
for the year from 1 October 2023 to 30 September 2024

Director

DEVLIN, Christopher James

Registered Address

83 Peel Green Road
Eccles
M30 7DT

Registered Number

08241376 (England and Wales)
C DEVLIN AUDIO LTD
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,7672,016
1,7672,016
Current assets
Debtors-332
Cash at bank and on hand27,74415,540
27,74415,872
Creditors amounts falling due within one year4(20,965)(7,537)
Net current assets (liabilities)6,7798,335
Total assets less current liabilities8,54610,351
Provisions for liabilities5(336)(383)
Net assets8,2109,968
Capital and reserves
Called up share capital11
Profit and loss account8,2099,967
Shareholders' funds8,2109,968
The financial statements were approved and authorised for issue by the Director on 13 June 2025, and are signed on its behalf by:
DEVLIN, Christopher James
Director
Registered Company No. 08241376
C DEVLIN AUDIO LTD
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment25
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 October 2316,35416,354
Additions299299
At 30 September 2416,65316,653
Depreciation and impairment
At 01 October 2314,33814,338
Charge for year548548
At 30 September 2414,88614,886
Net book value
At 30 September 241,7671,767
At 30 September 232,0162,016
4.Creditors: amounts due within one year

2024

2023

££
Taxation and social security8,0805,358
Other creditors10,149812
Accrued liabilities and deferred income2,7361,367
Total20,9657,537
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)336383
Total336383