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DB DEVON SERVICES LTD
Registered Number:14614708
For the year ended 31 March 2025
England and Wales
Unaudited Financial Statements
2
For the year ended 31 March 2025
DB DEVON SERVICES LTD
Contents Page
1
Statement of Financial Position
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Notes to the Financial Statements
3
Registered Number :
14614708
As at 31 March 2025
DB DEVON SERVICES LTD
Statement of Financial Position
Restated
£
£
2024
2025
Notes
Fixed assets
Property, plant and equipment
82,216
51,837
1
82,216
51,837
Current assets
Inventories
98,950
147,140
2
Trade and other receivables
80,580
71,104
3
46,696
Cash and cash equivalents
146,875
365,119
226,226
Trade and other payables: amounts falling due within one
year
(65,026)
(220,066)
4
161,200
145,053
Net current assets
Total assets less current liabilities
227,269
213,037
Trade and other payables: amounts falling due after more
than one year
(120,000)
(88,304)
5
(18,233)
-
Provisions for liabilities
120,732
Net assets
93,037
Capital and reserves
Called up share capital
2
2
Retained earnings
120,730
93,035
120,732
93,037
Shareholders' funds
For the year ended 31 March 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006
The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of
each financial year and of its profit or loss for each financial year in accordance with the requirements of Section
394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial
statements, so far as applicable to the company.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
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Registered Number :
14614708
For the year ended 31 March 2025
DB DEVON SERVICES LTD
Statement of Financial Position Continued
D Whitehouse Director
These financial statements were approved and authorised for issue by the Board on 24 December 2025 and were signed by:
The notes form part of these financial statements
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For the year ended 31 March 2025
DB DEVON SERVICES LTD
Notes to the Financial Statements
Statutory Information
DB DEVON SERVICES LTD is a private limited company, limited by shares, domiciled in England and Wales,
registration number 14614708.
Registered address:
The Manor House
143 High Street
Honiton
EX14 1LJ
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
1. Property, plant and equipment
Total
Furniture and
Fittings
Plant and
Machinery
Land and
Buildings
£
£
£
£
Cost or
valuation
At 01 April 2024
63,799
-
63,799
-
43,439
1,454
32,510
9,475
Additions
At 31 March 2025
9,475
96,309
1,454
107,238
Provision for depreciation and impairment
At 01 April 2024
11,962
-
11,962
-
Charge for year
13,060
218
12,652
190
At 31 March 2025
25,022
218
24,614
190
At 31 March 2025
Net book value
9,285
71,695
1,236
82,216
At 31 March 2024
-
51,837
-
51,837
2. Inventories
2024
2025
£
£
Stocks
147,140
98,950
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6
For the year ended 31 March 2025
DB DEVON SERVICES LTD
Notes to the Financial Statements Continued
3. Trade and other receivables
2024
2025
£
£
Trade debtors
35,104
80,580
Other debtors
36,000
-
80,580
71,104
4. Trade and other payables: amounts falling due within one year
2024
2025
£
£
Bank loans and overdraft
13,687
-
Trade creditors
34,799
15,943
Taxation and social security
30,775
16,446
Other creditors
140,805
32,637
220,066
65,026
5. Trade and other payables: amounts falling due after more than one year
2024
2025
£
£
Bank loans and overdraft
63,842
92,652
Other creditors
24,462
27,348
88,304
120,000
6. Related party transactions
D Whitehouse
Director
The company owes the director £49,588 at the year end (2024: £26,246). The loan is interest free, repayable on
demand and included in other creditors.
7. Average number of persons employed
During the year the average number of employees was 1 (2024 : 1)
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For the year ended 31 March 2025
DB DEVON SERVICES LTD
Notes to the Financial Statements Continued
8. Transition to FRS 102
These financial statements are the first prepared in accordance with FRS 102 Section 1A. The company previously
prepared its financial statements under the micro-entities regime (FRS 105).
The principal differences arising on transition relate to the recognition of deferred taxation and the increased
disclosure requirements under FRS 102.
On transition to FRS 102, deferred tax has been recognised in respect of timing differences. This resulted in a
reduction in opening reserves of £12,959.
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