REGISTERED NUMBER: 05836868 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Devon Arms (Kenton) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs. S C Choy

C K Choy

REGISTERED OFFICE:

Fore Street

Kenton

Nr Exeter

Devon

EX6 8LD

REGISTERED NUMBER:

05836868 (England and Wales)

ACCOUNTANTS:

ACL & Co

Chartered Certified Accountants

The Coach House

1 Howard Road

Reigate

RH2 7JE

FIXED ASSETS

Intangible assets

4

5,000

7,500

Tangible assets

5

603,930

606,302

608,930

613,802

CURRENT ASSETS

Stocks

3,500

3,500

Debtors

6

240

240

Cash at bank and in hand

16,576

19,746

20,316

23,486

CREDITORS

Amounts falling due within one year

7

287,681

287,982

NET CURRENT LIABILITIES

(267,365

)

(264,496

)

TOTAL ASSETS LESS CURRENT LIABILITIES

341,565

349,306

CREDITORS

Amounts falling due after more than one year

8

27,900

51,289

NET ASSETS

313,665

298,017

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

313,663

298,015

313,665

298,017

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 5 January 2026 and were signed on its behalf by:

Mrs. S C Choy - Director

1.	STATUTORY INFORMATION

Devon Arms (Kenton) 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.

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.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

in accordance with the property

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value.

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 7 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

50,000

AMORTISATION

At 1 July 2024

42,500

Charge for year

2,500

At 30 June 2025

45,000

NET BOOK VALUE

At 30 June 2025

5,000

At 30 June 2024

7,500

5.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 July 2024

455,889

174,848

32,533

Additions

-

-

785

At 30 June 2025

455,889

174,848

33,318

DEPRECIATION

At 1 July 2024

-

29,286

30,648

Charge for year

-

1,748

667

At 30 June 2025

-

31,034

31,315

NET BOOK VALUE

At 30 June 2025

455,889

143,814

2,003

At 30 June 2024

455,889

145,562

1,885

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 July 2024

93,044

15,204

771,518

Additions

-

-

785

At 30 June 2025

93,044

15,204

772,303

DEPRECIATION

At 1 July 2024

91,440

13,842

165,216

Charge for year

401

341

3,157

At 30 June 2025

91,841

14,183

168,373

NET BOOK VALUE

At 30 June 2025

1,203

1,021

603,930

At 30 June 2024

1,604

1,362

606,302

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Prepayments

240

240

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

63,708

69,606

Tax

5,048

1,506

Social security and other taxes

151

272

VAT

8,148

8,378

Other creditors

721

210

Directors' current accounts

205,463

203,931

Accrued expenses

4,442

4,079

287,681

287,982

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans more 5 yr by instal

27,900

51,289

30.6.25

30.6.24

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

27,900

51,289