Deva Deliveries Limited - Filleted accounts

Registered number

04707551

Deva Deliveries Limited

Unaudited Filleted Accounts

31 May 2025

Deva Deliveries Limited
Registered number:		04707551
Balance Sheet
as at 31 May 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		41,654			55,538

Current assets
Debtors	5	121,648			97,119
Cash at bank and in hand		274,662			215,710
		396,310			312,829

Creditors: amounts falling due within one year	6	(58,157)			(32,002)

Net current assets			338,153			280,827

Total assets less current liabilities			379,807			336,365

Creditors: amounts falling due after more than one year	7		-			(10,000)

Provisions for liabilities			(5,762)			(7,576)


Net assets			374,045			318,789

Capital and reserves
Called up share capital			1			1
Profit and loss account			374,044			318,788

Shareholder's funds			374,045			318,789

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.




N Pamment
Director
Approved by the board on 18 November 2025

Deva Deliveries Limited
Notes to the Accounts
for the year ended 31 May 2025


1	Accounting policies

	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).

	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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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:


	Plant and machinery	25% reducing balance
	Fixtures, fittings, tools and equipment	25% reducing balance

	The directors have decided not to charge depreciation on the freehold building as its value
	will not diminish

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			4		4


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 June 2024					50,000
	At 31 May 2025					50,000

	Amortisation
	At 1 June 2024					50,000
	At 31 May 2025					50,000

	Net book value
	At 31 May 2025					-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 June 2024	15,334		246,447		261,781
	At 31 May 2025	15,334		246,447		261,781

	Depreciation
	At 1 June 2024	11,024		195,219		206,243
	Charge for the year	1,078		12,806		13,884
	At 31 May 2025	12,102		208,025		220,127

	Net book value
	At 31 May 2025	3,232		38,422		41,654
	At 31 May 2024	4,310		51,228		55,538


5	Debtors			2025		2024
£					£

	Trade debtors			86,395		61,866
	Other debtors			35,253		35,253
				121,648		97,119


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			9,999		10,000
	Corporation tax			8,992		-
	Other taxes and social security costs			38,747		21,584
	Other creditors			419		418
				58,157		32,002


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			-		10,000


8	Other information

	Deva Deliveries Limited is a private company limited by shares and incorporated in England. Its registered office is:
	1 Pall Mell
	Nercwys
	Yr Wyddgrug
	CH7 4LA