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Registered number: 03206259
Devon Bathrooms Ltd (Formerly The Blue Tile Company Limited)
Unaudited Financial Statements
For The Year Ended 30 September 2025
Devon Bathrooms Ltd (Formerly The Blue Tile Company Limited)
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Devon Bathrooms Ltd (Formerly The Blue Tile Company Limited)
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 03206259

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 445,801 |  | 461,558
|  |  | 445,801 |  | 461,558
CURRENT ASSETS
Stocks | 5 | 96,858 |  | 75,712 |
Debtors | 6 | 153,089 |  | 106,717 |
Cash at bank and in hand |  | 44,975 |  | 75,067 |
|  | 294,922 |  | 257,496 |
Creditors: Amounts Falling Due Within One Year | 7 | (244,574 ) |  | (207,561 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 50,348 |  | 49,935
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 496,149 |  | 511,493
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (19,954 ) |  | (26,927 )
NET ASSETS |  |  | 476,195 |  | 484,566
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 475,195 |  | 483,566
SHAREHOLDERS' FUNDS |  |  | 476,195 |  | 484,566

Page 1
Page 2
Devon Bathrooms Ltd (Formerly The Blue Tile Company Limited)
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

R B Thomas Director
30 June 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Devon Bathrooms Ltd (Formerly The Blue Tile Company Limited)
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Devon Bathrooms Ltd (Formerly The Blue Tile Company Limited) is a private company, limited by shares,registered in England & Wales. The company's registered office address is 5 The Venture Centre Yeoford Way, Marsh Barton Trading Estate, Exeter, Devon, EX2 8LP.
The presentation currency of the financial statements is Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 2% Straight line
Plant & Machinery | 10% and 33.3% Straight Line
Motor Vehicles | 12.5% Straight line
Computer Equipment | 10% and 20% Straight line

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
Devon Bathrooms Ltd (Formerly The Blue Tile Company Limited)
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.5. Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 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 period 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 October 2024 | 489,087 | 39,434 | 86,770 | 19,169 | 634,460
Additions | - | 6,177 | - | 7,870 | 14,047
As at 30 September 2025 | 489,087 | 45,611 | 86,770 | 27,039 | 648,507
Depreciation
As at 1 October 2024 | 128,532 | 20,615 | 14,564 | 9,191 | 172,902
Provided during the period | 6,782 | 6,769 | 10,845 | 5,408 | 29,804
As at 30 September 2025 | 135,314 | 27,384 | 25,409 | 14,599 | 202,706
Net Book Value
As at 30 September 2025 | 353,773 | 18,227 | 61,361 | 12,440 | 445,801
As at 1 October 2024 | 360,555 | 18,819 | 72,206 | 9,978 | 461,558

Page 4
Page 5
Devon Bathrooms Ltd (Formerly The Blue Tile Company Limited)
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 51,671 |  | 59,456

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 96,858 |  | 75,712

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 100,604 |  | 84,376
Amounts owed by group undertakings | 46,608 |  | 16,844
Other debtors | 5,877 |  | 5,497
| 153,089 |  | 106,717

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 106,151 |  | 74,962
Bank loans and overdrafts | - |  | 7,250
Other loans | 6,973 |  | 9,972
Other creditors | 100,353 |  | 94,160
Taxation and social security | 31,097 |  | 21,217
| 244,574 |  | 207,561

Included within taxation and social security is corporation tax of £8,476 (2024: £4,503).
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 19,954 |  | 26,927

The bank holds a debenture and a legal charge over the company's assets.
Finance agreements totalling £26,927 are secured against the assets to which they relate.
Page 5
Page 6
Devon Bathrooms Ltd (Formerly The Blue Tile Company Limited)
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

10. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 20,000 |  | 11,000

11. Ultimate Controlling Party
The immediate and ultimate parent company is Devon Bathroom Centre Limited.
The company is registered and incorporated in England.
Consolidated accounts are not produced.
The company has taken advantage of the exemption in FRS 8 "Related Party Disclosures" from disclosing transactions with other members in the group.
Page 6