SOUTH DEVON ROASTERS LIMITED


Directors	Lorraine Bridden
	Timothy John Bridden


Registered Address	The Roastery Unit 3
	Endsleigh
	Ivybridge
	PL21 9JL


Registered Number	07393440 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		275,021		285,892
			275,021		285,892
Current assets
Stocks	4	67,960		74,800
Debtors	5	153,741		122,323
Cash at bank and on hand		39,386		28,412
		261,087		225,535
Creditors amounts falling due within one year	6	(199,606)		(161,624)
Net current assets (liabilities)			61,481		63,911
Total assets less current liabilities			336,502		349,803
Creditors amounts falling due after one year	7		(186,781)		(211,082)
Net assets			149,721		138,721
Capital and reserves
Called up share capital			15,208		15,208
Profit and loss account			134,513		123,513
Shareholders' funds			149,721		138,721

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 20 April 2026, and are signed on its behalf by:

Lorraine Bridden
Director
Registered Company No. 07393440

SOUTH DEVON ROASTERS LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

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

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	25
	Vehicles	25
	Office Equipment	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	14		16

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Total
	£	£	£	£	£
Cost or valuation
At 01 October 24	104,571	390,184	51,038	31,831	577,624
Additions	-	35,641	29,610	4,306	69,557
Disposals	(8,731)	(119,547)	(25,413)	(4,121)	(157,812)
At 30 September 25	95,840	306,278	55,235	32,016	489,369
Depreciation and impairment
At 01 October 24	-	261,491	18,602	11,639	291,732
Charge for year	-	32,035	11,991	2,277	46,303
On disposals	-	(106,632)	(13,798)	(3,257)	(123,687)
At 30 September 25	-	186,894	16,795	10,659	214,348
Net book value
At 30 September 25	95,840	119,384	38,440	21,357	275,021
At 30 September 24	104,571	128,693	32,436	20,192	285,892

4.	Stocks

	2025	2024
	£	£
Raw materials and consumables	67,960	74,800
Total	67,960	74,800

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	82,836	76,697
Other debtors	70,260	45,020
Prepayments and accrued income	645	606
Total	153,741	122,323

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	141,997	87,967
Bank borrowings and overdrafts	24,359	27,195
Taxation and social security	11,495	13,405
Finance lease and HP contracts	18,438	20,444
Other creditors	3,317	12,613
Total	199,606	161,624

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	79,917	32,969
Other creditors	106,864	178,113
Total	186,781	211,082

8.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	62,562		42,339

9.	Related party transactions
	At the year-end, the directors were owed £49,553 (2024 £139,476) Mr T Bridden is also a director and shareholder in Lilfords Limited. At the year end the company owed £Nil to Lilfords Limited (2024 - £3,754.30.)