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Registered number: 08210539
West Devon Enterprises Limited
Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08210539
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 27,017 27,017
Tangible Assets 5 16,551 7,001
43,568 34,018
CURRENT ASSETS
Debtors 6 5,100 5,100
Cash at bank and in hand 21,156 31,811
26,256 36,911
Creditors: Amounts Falling Due Within One Year 7 (82,252 ) (86,086 )
NET CURRENT ASSETS (LIABILITIES) (55,996 ) (49,175 )
TOTAL ASSETS LESS CURRENT LIABILITIES (12,428 ) (15,157 )
Creditors: Amounts Falling Due After More Than One Year 8 (194 ) (7,153 )
NET LIABILITIES (12,622 ) (22,310 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (12,722 ) (22,410 )
SHAREHOLDERS' FUNDS (12,622) (22,310)
Page 1
Page 2
For the year ending 30 September 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
Mr David Evans
Director
12th May 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
West Devon Enterprises Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08210539 . The registered office is 3 Cuxton Meadows, Buckland Monachorum, Yelverton, Devon, PL20 7NG.
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 20% on cost
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 19)
8 19
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2024 27,017
As at 30 September 2025 27,017
Net Book Value
As at 30 September 2025 27,017
As at 1 October 2024 27,017
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Page 4
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2024 53,200 7,000 60,200
Additions 20,689 - 20,689
Disposals - (7,000 ) (7,000 )
As at 30 September 2025 73,889 - 73,889
Depreciation
As at 1 October 2024 53,199 - 53,199
Provided during the period 4,139 - 4,139
As at 30 September 2025 57,338 - 57,338
Net Book Value
As at 30 September 2025 16,551 - 16,551
As at 1 October 2024 1 7,000 7,001
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 5,100 5,100
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 7,725 7,725
Bank loans and overdrafts 7,583 7,583
Other creditors 58,929 59,199
Taxation and social security 8,015 11,579
82,252 86,086
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 194 7,153
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4