Company registration number 03595894 (England and Wales)
DEVIZES BOOKS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
DEVIZES BOOKS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
DEVIZES BOOKS LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Intangible assets
-
0
-
0
Current assets
Stocks
23,419
21,057
Debtors
5
6,954
3,123
Cash at bank and in hand
6,570
17,937
36,943
42,117
Creditors: amounts falling due within one year
6
(30,294)
(24,347)
Net current assets
6,649
17,770
Capital and reserves
Called up share capital
7
5,000
5,000
Profit and loss reserves
1,649
12,770
Total equity
6,649
17,770

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and with FRS102 Section 1A.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 12 May 2026
Mrs J E Batchelor
Director
Company registration number 03595894 (England and Wales)
DEVIZES BOOKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Devizes Books Limited is a private company limited by shares incorporated in England and Wales. The registered office is Handel House, 30 Sidmouth Street, Devizes, Wiltshire, SN10 1LD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. If this were proven not to be the case it would be the director personally who would be exposed rather than third party creditors, thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.true

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Tangible fixed assets

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

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold property
Office equipment
33.3% per annum straight line
Fixtures, fittings and equipment
25% per annum on written down balance
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

DEVIZES BOOKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was 3 (2024 - 3).

DEVIZES BOOKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 October 2024 and 30 September 2025
6,595
4,943
11,538
Depreciation and impairment
At 1 October 2024 and 30 September 2025
6,595
4,943
11,538
Carrying amount
At 30 September 2025
-
0
-
0
-
0
At 30 September 2024
-
0
-
0
-
0
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,560
1,077
Other debtors
4,394
2,046
6,954
3,123
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
630
1,173
Trade creditors
16,626
17,107
Taxation and social security
(572)
(582)
Other creditors
13,610
6,649
30,294
24,347
7
Called up share capital
2025
2024
Ordinary share capital
£
£
Issued and fully paid
Ordinary shares of £1 each
5,000
5,000
DEVIZES BOOKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
8
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
117,625
141,150
2025-09-30 2024-10-01 false false false 12 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mrs J E Batchelor 03595894 2024-10-01 2025-09-30 03595894 2025-09-30 03595894 2024-09-30 03595894 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 03595894 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 03595894 core:CurrentFinancialInstruments 2025-09-30 03595894 core:CurrentFinancialInstruments 2024-09-30 03595894 core:ShareCapital 2025-09-30 03595894 core:ShareCapital 2024-09-30 03595894 core:RetainedEarningsAccumulatedLosses 2025-09-30 03595894 core:RetainedEarningsAccumulatedLosses 2024-09-30 03595894 core:ShareCapitalOrdinaryShareClass1 2025-09-30 03595894 core:ShareCapitalOrdinaryShareClass1 2024-09-30 03595894 bus:Director1 2024-10-01 2025-09-30 03595894 core:PlantMachinery 2024-10-01 2025-09-30 03595894 core:FurnitureFittings 2024-10-01 2025-09-30 03595894 2023-10-01 2024-09-30 03595894 core:LandBuildings 2024-09-30 03595894 core:OtherPropertyPlantEquipment 2024-09-30 03595894 2024-09-30 03595894 core:LandBuildings 2025-09-30 03595894 core:OtherPropertyPlantEquipment 2025-09-30 03595894 core:LandBuildings 2024-09-30 03595894 core:OtherPropertyPlantEquipment 2024-09-30 03595894 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 03595894 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 03595894 bus:FRS102 2024-10-01 2025-09-30 03595894 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 03595894 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 03595894 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP