Dever Saddlery Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04174732

Dever Saddlery Limited

Filleted Unaudited Financial Statements

30 June 2025

Dever Saddlery Limited

Financial Statements

Year ended 30 June 2025

Contents	Page

Balance sheet	1

Notes to the financial statements	3

Dever Saddlery Limited

Balance Sheet

30 June 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		2,743		3,783

Current assets

Stocks		294,646	340,298
Debtors	6	53,893	50,472
Cash at bank and in hand		195,169	159,011
		---------	---------
		543,708	549,781

Creditors: amounts falling due within one year	7	38,199		37,633
		---------		---------
Net current assets			505,509		512,148
			---------		---------
Total assets less current liabilities			508,252		515,931
			---------		---------
Net assets			508,252		515,931
			---------		---------

Dever Saddlery Limited

Balance Sheet (continued)

30 June 2025

	2025		2024
Note	£	£	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	508,152	515,831
	---------	---------
Shareholders funds	508,252	515,931
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 22 October 2025 , and are signed on behalf of the board by:

Ms N Manton
Director

Company registration number: 04174732

Dever Saddlery Limited

Notes to the Financial Statements

Year ended 30 June 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Corunna Court, Corunna Road, Warwick, CV34 5HQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis and in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold property	-	20% straight line
Plant & machinery	-	25% reducing balance
Fixtures & fittings	-	25% reducing balance
Motor vehicles	-	25% reducing balance

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 5 (2024: 6 ).

5. Tangible assets

	Long leasehold property	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 July 2024	16,419	11,995	9,065	27,989	65,468
Additions	–	–	275	–	275
Disposals	–	–	–	( 3,995)	( 3,995)
	--------	--------	-------	--------	--------
At 30 June 2025	16,419	11,995	9,340	23,994	61,748
	--------	--------	-------	--------	--------
Depreciation
At 1 July 2024	16,419	11,064	7,626	26,576	61,685
Charge for the year	–	233	429	353	1,015
Disposals	–	–	–	( 3,695)	( 3,695)
	--------	--------	-------	--------	--------
At 30 June 2025	16,419	11,297	8,055	23,234	59,005
	--------	--------	-------	--------	--------
Carrying amount
At 30 June 2025	–	698	1,285	760	2,743
	--------	--------	-------	--------	--------
At 30 June 2024	–	931	1,439	1,413	3,783
	--------	--------	-------	--------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	50,464	47,701
Other debtors	3,429	2,771
	--------	--------
	53,893	50,472
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	7,806	6,353
Social security and other taxes	24,889	25,939
Other creditors	5,504	5,341
	--------	--------
	38,199	37,633
	--------	--------

8. Director's advances, credits and guarantees

During the year the director had an interest-free, repayable on demand loan with the company. At the start of the year the she was owed £320 and at the end of the year the she was owed £320.

9. Related party transactions

During the year the company paid rent of £19,293 (2024: £15,594) to an entity owned by the shareholders of the company.