REGISTERED NUMBER: 12523458 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

DEVINE CONSULTANCY SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

N Saujani

Mrs A N Saujani

REGISTERED OFFICE:

50 Grovewood Close

Chorleywood

Rickmansworth

WD3 5PX

REGISTERED NUMBER:

12523458 (England and Wales)

ACCOUNTANTS:

Macalvins Limited

Chartered Accountants

7 St John's Road

Harrow

Middlesex

HA1 2EY

CURRENT ASSETS

Debtors

4

23,500

29,965

Cash at bank and in hand

4,028

3,493

27,528

33,458

CREDITORS

Amounts falling due within one year

5

31,064

32,074

NET CURRENT (LIABILITIES)/ASSETS

(3,536

)

1,384

TOTAL ASSETS LESS CURRENT LIABILITIES

(3,536

)

1,384

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(3,538

)

1,382

SHAREHOLDERS' FUNDS

(3,536

)

1,384

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

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 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 Sections 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 December 2025 and were signed on its behalf by:

N Saujani - Director

1.	STATUTORY INFORMATION

Devine Consultancy Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going Concern

The financial statements have been prepared on a going concern basis not withstanding the company's net current liabilities position as at the year end. The directors of the company have provided with an undertaking that they will continue to support financially for the foreseeable future and that they will not seek repayment of the amounts currently owed to them in the twelve months from the date of signing the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents gross consultancy fees receivable in the normal course of company's business.

Revenue recognition

Revenue from consultancy services is recognised when the company has right to consideration.

Financial instruments

Financial assets and financial liabilities are recognised in the Company’s balance sheet when the Company becomes a party to the contractual provisions of the instrument.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by related companies

23,500

18,500

Other debtors

-

11,465

23,500

29,965

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

13

Taxation and social security

55

30,204

Other creditors

31,009

1,857

31,064

32,074

6.	RELATED PARTY DISCLOSURES

At the balance sheet date, the following balances were outstanding in respect of companies where the directors have beneficial interest and where the company directors are also the directors:-

Details

Relation

2025

2024

£

£

Debtors:

Sixteen Churchfield Limited

Common directors

18,500

18,500

Devine Estates Limited

Common directors

5,000

-

23,500

18,500

The amounts due are interest free and there are no specific terms of repayment.

Included within other creditors as at period end is £9 (2024 : £11,465 owed by director) an amount owed to the directors of the company. The amount owed is unsecured and there are no specific terms to the repayment of this amount.