REGISTERED NUMBER: 02377410 (England and Wales)

Financial Statements

for the Year Ended 31 October 2025

for

Deva Estates Limited

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

255

300

Investment property

5

912,310

912,310

912,565

912,610

CURRENT ASSETS

Cash at bank

126,298

69,967

CREDITORS

Amounts falling due within one year

172,870

182,122

NET CURRENT LIABILITIES

(46,572

)

(112,155

)

TOTAL ASSETS LESS CURRENT LIABILITIES

865,993

800,455

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

864,993

799,455

SHAREHOLDERS' FUNDS

865,993

800,455

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 7 May 2026 and were signed on its behalf by:

B C Wallace - Director

1.	STATUTORY INFORMATION

Deva Estates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

02377410

Registered office:

2nd Floor

28 Rodney Street

Liverpool

L1 2TQ

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.

The company's current liabilities exceed its current assets in the sum of £46,572 (2024 - £112,155). Having reviewed current trading levels and future prospects for the forthcoming year, the director considers it appropriate to prepare the financial statements on the going concern basis.

Turnover

Turnover represents the amount of rent received from tenants.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

and 31 October 2025

15,116

DEPRECIATION

At 1 November 2024

14,816

Charge for year

45

At 31 October 2025

14,861

NET BOOK VALUE

At 31 October 2025

255

At 31 October 2024

300

5.	INVESTMENT PROPERTY

There has been no valuation of investment property by an independent valuer