REGISTERED NUMBER: 12039852 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

S Devs Construction Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

T L Swainland

REGISTERED OFFICE:

The Malthouse North

Shoelands Farm

Seale Lane

Puttenham

GU10 1HL

REGISTERED NUMBER:

12039852 (England and Wales)

ACCOUNTANTS:

Kingscote Accountancy Limited

77-81 Alma Road

Clifton

Bristol

BS8 2DP

FIXED ASSETS

Tangible assets

4

74,020

30,932

CURRENT ASSETS

Stocks

48,225

-

Debtors

5

485,459

388,774

Cash at bank

105,692

252,945

639,376

641,719

CREDITORS

Amounts falling due within one year

6

387,832

286,185

NET CURRENT ASSETS

251,544

355,534

TOTAL ASSETS LESS CURRENT LIABILITIES

325,564

386,466

CREDITORS

Amounts falling due after more than one year

7

-

(19,478

)

PROVISIONS FOR LIABILITIES

(14,064

)

(5,877

)

NET ASSETS

311,500

361,111

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

311,400

361,011

311,500

361,111

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 23 June 2026 and were signed by:

T L Swainland - Director

1.	STATUTORY INFORMATION

S Devs Construction Ltd 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.

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

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 20% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

46,795

Additions

66,296

Disposals

(1,247

)

At 31 March 2026

111,844

DEPRECIATION

At 1 April 2025

15,863

Charge for year

21,961

At 31 March 2026

37,824

NET BOOK VALUE

At 31 March 2026

74,020

At 31 March 2025

30,932

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

308,832

267,163

Amounts owed by group undertakings

99,682

96,821

Other debtors

76,945

24,790

485,459

388,774

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

20,126

10,780

Trade creditors

172,072

71,611

Taxation and social security

137,278

174,182

Other creditors

58,356

29,612

387,832

286,185

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

19,478

8.	RELATED PARTY DISCLOSURES

At the year end, T Swainland owes the Company £62,529 (2024: £70).