Registered number
12933971
Devran (UK) Ltd
Filleted Accounts
30 November 2024
Devran (UK) Ltd
Registered number: 12933971
Balance Sheet
as at 30 November 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 20,808 16,244
Current assets
Stocks 93,842 125,842
Debtors 4 59,519 11,981
Savings Account 10,433 124
Cash at bank and in hand 21,257 27,818
185,051 165,765
Creditors: amounts falling due within one year 5 (154,517) (161,399)
Net current assets 30,534 4,366
Net assets 51,342 20,610
Capital and reserves
Called up share capital 100 100
Profit and loss account 51,242 20,510
Shareholders' funds 51,342 20,610
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Halil Yasar
Director
Approved by the board on 12 August 2025
Devran (UK) Ltd
Notes to the Accounts
for the year ended 30 November 2024
1 Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 9 3
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 December 2023 9,600 19,000 28,600
Additions - 9,500 9,500
At 30 November 2024 9,600 28,500 38,100
Depreciation
At 1 December 2023 3,191 9,165 12,356
Charge for the year 1,282 3,654 4,936
At 30 November 2024 4,473 12,819 17,292
Net book value
At 30 November 2024 5,127 15,681 20,808
At 30 November 2023 6,409 9,835 16,244
4 Debtors 2024 2023
£ £
Rent 9,000 9,000
Ekin (UK) Limited 45,710 -
Net VAT due 108 -
VAT- Input 4,701 -
Other debtors - 2,981
59,519 11,981
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 28,031 48,224
Taxation and social security costs 12,234 6,830
Altun Celik 1,000 1,300
Other creditors 113,252 105,045
154,517 161,399
6 Other information
Devran (UK) Ltd is a private company limited by shares and incorporated in England. Its registered office is:
33
The Broadway
Stanmore
England
HA7 4DJ
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