REGISTERED NUMBER: 04906844 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

ROBERT DEAVALL ASSOCIATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R A Deavall BA (Hons) BSc (Hons)

Dr T Deavall

SECRETARY:

R A Deavall BA (Hons) BSc (Hons)

REGISTERED OFFICE:

35 Harberton Crescent

Chichester

West Sussex

PO19 5NY

REGISTERED NUMBER:

04906844 (England and Wales)

ACCOUNTANTS:

Lewis Brownlee (Chichester) Limited

Chartered Accountants

Appledram Barns

Birdham Road

Chichester

West Sussex

PO20 7EQ

FIXED ASSETS

Tangible assets

4

507

1,300

Investment property

5

487,000

583,000

487,507

584,300

CURRENT ASSETS

Debtors

6

1,432

884

Cash at bank

128,661

25,874

130,093

26,758

CREDITORS

Amounts falling due within one year

7

123,489

158,772

NET CURRENT ASSETS/(LIABILITIES)

6,604

(132,014

)

TOTAL ASSETS LESS CURRENT LIABILITIES

494,111

452,286

PROVISIONS FOR LIABILITIES

5,074

5,272

NET ASSETS

489,037

447,014

CAPITAL AND RESERVES

Called up share capital

100

100

Non- distributable reserves

19,403

38,884

Retained earnings

469,534

408,030

SHAREHOLDERS' FUNDS

489,037

447,014

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 21 May 2026 and were signed on its behalf by:

Dr T Deavall - Director

R A Deavall BA (Hons) BSc (Hons) - Director

1.	STATUTORY INFORMATION

Robert Deavall Associates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentational currency of the financial statements is in Pound Sterling (£) which is rounded to the nearest pound (£).

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.

Turnover

Turnover represents the gross invoiced sales of services, as the company is not registered for value added tax.

Rents received represents rents receivable, recognised on a time basis. The company also receives fees for management charges.

Tangible fixed assets

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

Equipment & furniture

-

33% on cost

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation or any impairment losses.

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.

Financial instruments

Financial instruments are classified by the director as basic or advanced following the conditions in FRS102 section 1A. Basic financial instruments are recognised at amortised cost using effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost. The company has no advanced financial instruments.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Revaluation reserve

Gains or losses on fair value of investment property have been transferred from retained earning to a specific non-distributable reserve. Similarly deferred tax relating to these fair value movements have been transferred to the same reserve.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Equipment

& furniture

£

COST

At 1 October 2024

and 30 September 2025

3,442

DEPRECIATION

At 1 October 2024

2,142

Charge for year

793

At 30 September 2025

2,935

NET BOOK VALUE

At 30 September 2025

507

At 30 September 2024

1,300

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

583,000

Disposals

(96,000

)

At 30 September 2025

487,000

NET BOOK VALUE

At 30 September 2025

487,000

At 30 September 2024

583,000

Investment properties were valued on an open market basis as at 30 September 2025 by R A Deavall BA (Hons) BSc (Hons) MRICS, a director of Robert Deavall Associates Limited.

Should the investment properties be sold at their present carrying value, there would be additional corporation tax liability arising of £4,947. This is based on current tax rates and has been provided for and included within the non distributable reserve.

If the investment properties has not been revalued, these would have been included at a historical cost of £462,650 (2024 : £539,169).

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1,432

884

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

18,995

19,200

Other creditors

104,494

139,572

123,489

158,772

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Directors loans

101,043

136,194

The directors loans are secured on the investment properties owned by the company.