REGISTERED NUMBER: SC108433 (Scotland)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Devana Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Kinnaird

SECRETARY:

N Kinnaird

REGISTERED OFFICE:

C/o Kairdson Business Centre

Hospital Road

Ellon

AB41 9AW

REGISTERED NUMBER:

SC108433 (Scotland)

ACCOUNTANTS:

J M Taylor

7 Ythan Terrace

Ellon

Aberdeenshire

AB41 9LJ

FIXED ASSETS

Tangible assets

4

312,773

326,769

Investment property

5

61,573

61,573

374,346

388,342

CURRENT ASSETS

Stocks

28,000

28,000

Debtors

6

180,077

187,656

Cash at bank

4,456

2,350

212,533

218,006

CREDITORS

Amounts falling due within one year

7

164,982

152,545

NET CURRENT ASSETS

47,551

65,461

TOTAL ASSETS LESS CURRENT LIABILITIES

421,897

453,803

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

420,897

452,803

421,897

453,803

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 August 2026 and were signed by:

M Kinnaird - Director

1.	STATUTORY INFORMATION

Devana Investments Limited is a private company, limited by shares , registered in Scotland. 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.

Freehold property

-

2% on cost

Plant and machinery

-

15% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 July 2024

497,009

100,785

597,794

Additions

-

7,527

7,527

Disposals

-

(5,700

)

(5,700

)

At 30 June 2025

497,009

102,612

599,621

DEPRECIATION

At 1 July 2024

221,585

49,440

271,025

Charge for year

9,940

10,822

20,762

Eliminated on disposal

-

(4,939

)

(4,939

)

At 30 June 2025

231,525

55,323

286,848

NET BOOK VALUE

At 30 June 2025

265,484

47,289

312,773

At 30 June 2024

275,424

51,345

326,769

5.	INVESTMENT PROPERTY

Total

£

COST

At 1 July 2024

and 30 June 2025

61,573

NET BOOK VALUE

At 30 June 2025

61,573

At 30 June 2024

61,573

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

-

2,534

Amounts owed by associates

177,051

179,744

Other debtors

3,026

5,378

180,077

187,656

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

4,790

1,480

Trade creditors

23,569

23,876

Taxation and social security

53,628

48,799

Other creditors

82,995

78,390

164,982

152,545