DEVLIN ENGINEERING LTD


Director	Rory Devlin


Registered Address	320 City Road
	London
	EC1V 2NZ


Registered Number	08658976 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		9,100		-
			9,100		-
Current assets
Debtors		-		14,486
Cash at bank and on hand		36,410		29,738
		36,410		44,224
Creditors amounts falling due within one year	4	(99,344)		(41,555)
Net current assets (liabilities)			(62,934)		2,669
Total assets less current liabilities			(53,834)		2,669
Creditors amounts falling due after one year	5		(38,897)		(18,992)
Net assets			(92,731)		(16,323)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(92,732)		(16,324)
Shareholders' funds			(92,731)		(16,323)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 19 May 2026, and are signed on its behalf by:

Rory Devlin
Director
Registered Company No. 08658976

DEVLIN ENGINEERING LTD

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Vehicles	5
	Office Equipment	6

2.	Average number of employees


		2025		2024
	Average number of employees during the year	5		2

3.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 September 24	-	853	853
Additions	10,500	-	10,500
At 31 August 25	10,500	853	11,353
Depreciation and impairment
At 01 September 24	-	853	853
Charge for year	1,400	-	1,400
At 31 August 25	1,400	853	2,253
Net book value
At 31 August 25	9,100	-	9,100
At 31 August 24	-	-	-

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	46,976	3,218
Bank borrowings and overdrafts	-	3,117
Taxation and social security	18,795	35,220
Other creditors	33,573	-
Total	99,344	41,555

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	38,897	18,992
Total	38,897	18,992