DEVINGEN LTD


Director	LULECI, Emrullah


Registered Address	54 Avonley Road
	8 Spindle House
	London
	SE14 5EW


Registered Number	11616880 (England and Wales)

Balance Sheet as at
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		-		47,855
			-		47,855
Current assets
Debtors		181		5,094
Cash at bank and on hand		191,760		132,939
		191,941		138,033
Creditors amounts falling due within one year	4	(32,085)		(23,872)
Net current assets (liabilities)			159,856		114,161
Total assets less current liabilities			159,856		162,016
Net assets			159,856		162,016
Capital and reserves
Called up share capital			100		100
Other reserves			-		1,000
Profit and loss account			159,756		160,916
Shareholders' funds			159,856		162,016

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 25 September 2025, and are signed on its behalf by:

LULECI, Emrullah
Director
Registered Company No. 11616880

DEVINGEN LTD

Notes to the Financial Statements
for the year ended 31 July 2025

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. These are the final trading accounts, and the company will soon be dissolved.

	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.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The financial statements have not been prepared on a going concern basis. The company has entered Members’ Voluntary Liquidation, and net assets will be distributed to shareholders by the liquidator.

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The financial statements have not been prepared on a going concern basis. The company has entered Members’ Voluntary Liquidation, and net assets will be distributed to shareholders by the liquidator.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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 and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Vehicles	10
	Office Equipment	4

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 August 24	65,608
	Additions	(65,608)
	Depreciation and impairment
	At 01 August 24	17,754
	Charge for year	7,542
	On disposals	(25,296)
	Net book value
	At 31 July 25	-
	At 31 July 24	47,855

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	32,085	21,212
Other creditors	-	2,660
Total	32,085	23,872


	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.