Company registration number 10625579 (England and Wales)
DEVON SURFACE CARE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
DEVON SURFACE CARE LTD
COMPANY INFORMATION
Directors
Mr J B Hardy
Mrs R Hardy
Company number
10625579
Registered office
Unit 1
Howden Industrial Estate
Woodward Road
Tiverton
Devon
England
EX16 5HW
Accountants
Streets Bush Limited
Melrose House
Pynes Hill
Rydon Lane
Exeter
Devon
EX2 5AZ
DEVON SURFACE CARE LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
DEVON SURFACE CARE LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
67,022
78,734
Current assets
Stocks
6,738
8,147
Debtors
4
50,143
45,106
Cash at bank and in hand
8,407
9,028
65,288
62,281
Creditors: amounts falling due within one year
5
(90,214)
(77,208)
Net current liabilities
(24,926)
(14,927)
Total assets less current liabilities
42,096
63,807
Creditors: amounts falling due after more than one year
6
(16,733)
(21,641)
Provisions for liabilities
(12,734)
(14,959)
Net assets
12,629
27,207
Capital and reserves
Called up share capital
100
100
Retained earnings
12,529
27,107
Total equity
12,629
27,207
DEVON SURFACE CARE LTD
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

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

The financial statements were approved by the board of directors and authorised for issue on 24 June 2026 and are signed on its behalf by:
Mr J B Hardy
Director
Company Registration No. 10625579
DEVON SURFACE CARE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Devon Surface Care Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 1, Howden Industrial Estate, Woodward Road, Tiverton, Devon, England, EX16 5HW.

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
Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.3
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 improvements
10% Straight line
Plant and equipment
10% Straight line
Fixtures and fittings
10% Straight line
Computers
3 Years on cost
Motor vehicles
25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

DEVON SURFACE CARE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.4
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.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

DEVON SURFACE CARE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
12
12
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 January 2025
32,281
124,424
156,705
Additions
-
0
7,196
7,196
Disposals
-
0
(6,375)
(6,375)
At 31 December 2025
32,281
125,245
157,526
Depreciation and impairment
At 1 January 2025
13,301
64,670
77,971
Depreciation charged in the year
3,228
14,554
17,782
Eliminated in respect of disposals
-
0
(5,249)
(5,249)
At 31 December 2025
16,529
73,975
90,504
Carrying amount
At 31 December 2025
15,752
51,270
67,022
At 31 December 2024
18,980
59,754
78,734
DEVON SURFACE CARE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
33,185
41,680
Other debtors
16,958
3,426
50,143
45,106
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
4,990
16,063
Trade creditors
6,367
16,342
Taxation and social security
29,101
27,069
Other creditors
49,756
17,734
90,214
77,208
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
16,733
21,641
7
Operating lease commitments

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

2025
2024
£
£
68,558
11,733
8
Related party transactions

Included in other creditors are amounts owed to the director s of £44,924. The loan is interest free and t here are no fixed terms of repayment.

2025-12-31 2025-01-01 false false false 24 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr J B Hardy Mrs R Hardy 10625579 2025-01-01 2025-12-31 10625579 bus:Director1 2025-01-01 2025-12-31 10625579 bus:Director2 2025-01-01 2025-12-31 10625579 bus:RegisteredOffice 2025-01-01 2025-12-31 10625579 2025-12-31 10625579 2024-12-31 10625579 core:LandBuildings 2025-12-31 10625579 core:OtherPropertyPlantEquipment 2025-12-31 10625579 core:LandBuildings 2024-12-31 10625579 core:OtherPropertyPlantEquipment 2024-12-31 10625579 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 10625579 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 10625579 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 10625579 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 10625579 core:CurrentFinancialInstruments 2025-12-31 10625579 core:CurrentFinancialInstruments 2024-12-31 10625579 core:ShareCapital 2025-12-31 10625579 core:ShareCapital 2024-12-31 10625579 core:RetainedEarningsAccumulatedLosses 2025-12-31 10625579 core:RetainedEarningsAccumulatedLosses 2024-12-31 10625579 core:LeaseholdImprovements 2025-01-01 2025-12-31 10625579 core:PlantMachinery 2025-01-01 2025-12-31 10625579 core:FurnitureFittings 2025-01-01 2025-12-31 10625579 core:ComputerEquipment 2025-01-01 2025-12-31 10625579 core:MotorVehicles 2025-01-01 2025-12-31 10625579 2024-01-01 2024-12-31 10625579 core:LandBuildings 2024-12-31 10625579 core:OtherPropertyPlantEquipment 2024-12-31 10625579 2024-12-31 10625579 core:LandBuildings 2025-01-01 2025-12-31 10625579 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 10625579 core:Non-currentFinancialInstruments 2025-12-31 10625579 core:Non-currentFinancialInstruments 2024-12-31 10625579 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10625579 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10625579 bus:FRS102 2025-01-01 2025-12-31 10625579 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 10625579 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP