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Registered number: 12821207
Southernhay Holdings Ltd Formerly Devon Bathroom Centre Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Southernhay Holdings Ltd Formerly Devon Bathroom Centre Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Southernhay Holdings Ltd Formerly Devon Bathroom Centre Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 12821207

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 688,283 |  | 688,283
|  |  | 688,283 |  | 688,283
CURRENT ASSETS
Debtors | 5 | 8,936 |  | 12,000 |
Cash at bank and in hand |  | 4,263 |  | 1,592 |
|  | 13,199 |  | 13,592 |
Creditors: Amounts Falling Due Within One Year | 6 | (87,844 ) |  | (53,639 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (74,645 ) |  | (40,047 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 613,638 |  | 648,236
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (600,000 ) |  | (641,156 )
NET ASSETS |  |  | 13,638 |  | 7,080
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 12,638 |  | 6,080
SHAREHOLDERS' FUNDS |  |  | 13,638 |  | 7,080

Page 1
Page 2
Southernhay Holdings Ltd Formerly Devon Bathroom Centre 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 5 form part of these financial statements.
Page 2
Page 3
Southernhay Holdings Ltd Formerly Devon Bathroom Centre Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Southernhay Holdings Ltd Formerly Devon Bathroom Centre Limited is a private company, limited by shares,registered in England & Wales. The company's registered office address is 25 Southernhay East, Exeter, Devon, United Kingdom, EX1 1QP.
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. 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.
Page 3
Page 4
Southernhay Holdings Ltd Formerly Devon Bathroom Centre Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.4. Pensions
Contributions to defined pension contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
2.5. Consolidation
The company and its subsidiary comprise a small group. The company has therefore taken advantage of the exemption provided by section 398 of the Companies Act 2006 not to prepare group accounts.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 October 2024 | 688,283
As at 30 September 2025 | 688,283
Provision
As at 1 October 2024 | -
As at 30 September 2025 | -
Net Book Value
As at 30 September 2025 | 688,283
As at 1 October 2024 | 688,283

The subsidiary company, Devon Bathrooms Ltd is 100% owned. It is a trading company dealing in the importation and distribution of ceramic tiles and the supply of bathroom equipment.
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 8,936 |  | 12,000

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 74,841 |  | 42,887
Taxation and social security | 13,003 |  | 10,752
| 87,844 |  | 53,639

Page 4
Page 5
Southernhay Holdings Ltd Formerly Devon Bathroom Centre Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 600,000 |  | 641,156

8. Share Capital

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

9. Related Party Transactions
The company is under the effective control of its directors.
Dividends of £40,763.87 were paid to the shareholders in the year.
Page 5