Devon Countryside Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 15047419

		31 August 2025		31 August 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		9,600		10,800
Tangible Assets	5		50,171		39,710

			59,771		50,510
CURRENT ASSETS
Debtors	6	3,782		18,298
Cash at bank and in hand		20,301		7,328

		24,083		25,626
Creditors: Amounts Falling Due Within One Year	7	(54,842 )		(45,434 )

NET CURRENT ASSETS (LIABILITIES)			(30,759 )		(19,808 )

TOTAL ASSETS LESS CURRENT LIABILITIES			29,012		30,702

Creditors: Amounts Falling Due After More Than One Year	8		(36,106 )		(58,612 )

NET LIABILITIES			(7,094 )		(27,910 )

CAPITAL AND RESERVES
Called up share capital	10		4		4
Profit and Loss Account			(7,098 )		(27,914 )

SHAREHOLDERS' FUNDS			(7,094)		(27,910)

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Devon Countryside Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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 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 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

Stuart Aiers

Director

23 February 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Devon Countryside Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15047419 . The registered office is 13 Hyde Road, Paignton, Devon, TQ4 5BW.

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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. 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:

Plant & Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	25% Reducing Balance

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Devon Countryside Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 9)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 September 2024	12,000

As at 31 August 2025	12,000

Amortisation
As at 1 September 2024	1,200
Provided during the period	1,200

As at 31 August 2025	2,400

Net Book Value
As at 31 August 2025	9,600

As at 1 September 2024	10,800

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 September 2024	14,235	38,422	289	52,946
Additions	11,300	15,245	-	26,545

As at 31 August 2025	25,535	53,667	289	79,491

...CONTINUED

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Devon Countryside Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

Depreciation
As at 1 September 2024	3,559	9,605	72	13,236
Provided during the period	4,500	11,511	73	16,084

As at 31 August 2025	8,059	21,116	145	29,320

Net Book Value
As at 31 August 2025	17,476	32,551	144	50,171

As at 1 September 2024	10,676	28,817	217	39,710

6. Debtors

	31 August 2025	31 August 2024
	£	£
Due within one year
Trade debtors	3,782	18,298

7. Creditors: Amounts Falling Due Within One Year

	31 August 2025	31 August 2024
	£	£
Net obligations under finance lease and hire purchase contracts	1,600	436
Trade creditors	12,199	13,187
Bank loans and overdrafts	5,142	5,560
Other creditors	24,416	18,928
Taxation and social security	11,485	7,323

	54,842	45,434

8. Creditors: Amounts Falling Due After More Than One Year

	31 August 2025	31 August 2024
	£	£
Net obligations under finance lease and hire purchase contracts	5,728	-
Bank loans	18,960	26,385
Other creditors	11,418	32,227

	36,106	58,612

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Devon Countryside Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

9. Obligations Under Finance Leases and Hire Purchase

	31 August 2025	31 August 2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	1,600	436
Later than one year and not later than five years	5,728	-

	7,328	436

	7,328	436

10. Share Capital

	31 August 2025	31 August 2024
	£	£
Allotted, Called up and fully paid	4	4

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