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Registered number: 10455198
Devonshire Health Consulting Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Devonshire Health Consulting Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Devonshire Health Consulting Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 10455198

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 426 |  | 464
|  |  | 426 |  | 464
CURRENT ASSETS
Stocks |  | 5,234 |  | - |
Debtors | 5 | 1,946 |  | 838 |
Cash at bank and in hand |  | 11,084 |  | 16,035 |
|  | 18,264 |  | 16,873 |
Creditors: Amounts Falling Due Within One Year | 6 | (11,664 ) |  | (10,244 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 6,600 |  | 6,629
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 7,026 |  | 7,093
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (81 ) |  | (88 )
NET ASSETS |  |  | 6,945 |  | 7,005
CAPITAL AND RESERVES
Called up share capital | 7 |  | 10 |  | 10
Profit and Loss Account |  |  | 6,935 |  | 6,995
SHAREHOLDERS' FUNDS |  |  | 6,945 |  | 7,005

Page 1
Page 2
Devonshire Health Consulting Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Emma Clarke Director
4 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Devonshire Health Consulting Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Devonshire Health Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10455198 . The registered office is April Cottage, Stokeinteignhead, Newton Abbot, Devon, TQ12 4QS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% Straight Line
Computer Equipment | 25% Straight Line

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Financial Instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at the market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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Devonshire Health Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.7. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Consulting | 1 |  | 1
| 1 |  | 1

4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 600 | 2,864 | 3,464
Additions | - | 232 | 232
As at 30 November 2025 | 600 | 3,096 | 3,696
Depreciation
As at 1 December 2024 | 599 | 2,401 | 3,000
Provided during the period | - | 270 | 270
As at 30 November 2025 | 599 | 2,671 | 3,270
Net Book Value
As at 30 November 2025 | 1 | 425 | 426
As at 1 December 2024 | 1 | 463 | 464

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 1,946 |  | 794
Other taxes and social security | - |  | 44
| 1,946 |  | 838

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Page 5
Devonshire Health Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 3,276 |  | 1,724
Other taxes and social security | 184 |  | -
VAT | 6,568 |  | 5,648
Accruals and deferred income | 1,221 |  | 1,175
Director's loan account | 415 |  | 1,697
| 11,664 |  | 10,244

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

8. Related Party Transactions
At the year end, 30 November 2025, the company owed the director £415 (2024: £1,697) in respect of loans held with the company. These amounts are interest free and repayable on demand.
Page 5