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Registered Number: 06420858
England and Wales
DEVON PLACE LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 December 2024 End date: 30 November 2025

Devon Place Limited Contents Page For the year ended 30 November 2025
Company Information | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

Devon Place Limited Company Information For the year ended 30 November 2025
Director | Rachael Gill-Randall
Registered Number | 06420858
Registered Office | Suite G2 The Business Centre Cardiff House, Cardiff Road Barry Vale of Glamorgan CF63 2AW
Secretaries | Andrew Randall James Edwards
1

Devon Place Limited Statement of Financial Position As at 30 November 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 138,106 |  | 167,296
Investments | 5 | 2,517 |  | 27,426
|  | 140,623 |  | 194,722
Current assets |  |  |
Stocks | 6 | 9,740 |  | 22,318
Debtors: amounts falling due within one year | 7 | 45,411 |  | 48,089
Debtors: amounts falling due after one year | 8 | 273,944 |  | 304,149
Cash at bank and in hand |  | 101 |  | 136
|  | 329,196 |  | 374,692
Creditors: amount falling due within one year | 9 | (309,534) |  | (301,938)
Net current assets |  | 19,662 |  | 72,754
Total assets less current liabilities |  | 160,285 |  | 267,476
Creditors: amount falling due after more than one year | 10 | (63,223) |  | (221,034)
Accruals and deferred income |  | (8,671) |  | 0
Provisions for liabilities | 11 | (22,721) |  | (24,359)
Net assets |  | 65,670 |  | 22,083
Capital and reserves |  |  |
Called up share capital | 12 | 100 |  | 100
Profit and loss account |  | 65,570 |  | 21,983
Shareholders' funds |  | 65,670 |  | 22,083
For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The director has chosen to exercise the option in S444(1)(a) CA 2006 and file just the balance sheet. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small company's regime. The financial statements were approved by the director on 21 August 2026 and were signed by:
------------------------------- Rachael Gill-Randall Director
2

Devon Place Limited Notes to the Financial Statements For the year ended 30 November 2025
General Information Devon Place Limited is a private company, limited by shares, registered in England and Wales, registration number 06420858, registration address Suite G2 The Business Centre, Cardiff House, Cardiff Road, Barry, Vale of Glamorgan, CF63 2AW. The trading address of the company is Devon Place Dental Practice, 52 Devon Place, Newport, Gwent, NP20 4NU. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Government grants Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 10% Reducing Balance
Improvements to property | 10% Reducing Balance
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Current asset investments Current asset investments are stated at the lower of cost and net realisable value. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 18 (2024 : 18).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 December 2024 | 45,574 |  | 45,574
Additions | - |  | -
Disposals | - |  | -
At 30 November 2025 | 45,574 |  | 45,574
Amortisation
At 01 December 2024 | 45,574 |  | 45,574
Charge for year | - |  | -
On disposals | - |  | -
At 30 November 2025 | 45,574 |  | 45,574
Net book values
At 30 November 2025 | - |  | -
At 30 November 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Improvements to property |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 December 2024 | 347,730 |  | 113,885 |  | 61,863 |  | 37,918 |  | 561,396
Additions | - |  | - |  | 4,236 |  | - |  | 4,236
Disposals | - |  | - |  | - |  | - |  | -
At 30 November 2025 | 347,730 |  | 113,885 |  | 66,099 |  | 37,918 |  | 565,632
Depreciation
At 01 December 2024 | 277,593 |  | 75,755 |  | 28,845 |  | 11,907 |  | 394,100
Charge for year | 17,556 |  | 9,534 |  | 3,734 |  | 2,602 |  | 33,426
On disposals | - |  | - |  | - |  | - |  | -
At 30 November 2025 | 295,149 |  | 85,289 |  | 32,579 |  | 14,509 |  | 427,526
Net book values
Closing balance as at 30 November 2025 | 52,581 |  | 28,596 |  | 33,520 |  | 23,409 |  | 138,106
Opening balance as at 01 December 2024 | 70,137 |  | 38,130 |  | 33,018 |  | 26,011 |  | 167,296
5. | Investments
Cost | Loans to participating interests |  | Total
| £ |  | £
At 01 December 2024 | 27,426 |  | 27,426
Additions | 91 |  | 91
Disposals | (25,000) |  | (25,000)
At 30 November 2025 | 2,517 |  | 2,517
6. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Work in Progress | 2,740 |  | 7,849
Stocks | 7,000 |  | 14,469
| 9,740 |  | 22,318
7. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 19,715 |  | 21,922
Other Debtors | 25,696 |  | 26,167
| 45,411 |  | 48,089
8. | Debtors: amounts falling due after one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Debtors | 273,944 |  | 251,539
Directors' Loan Accounts | 0 |  | 52,610
| 273,944 |  | 304,149
Other Debtors The company made a loan of £150,000 at the end of November 2018 to a property company Glenmore Systems Ltd charged at 3.75% - a commercial rate of interest - is contractually binding and will be reviewed annually. Balance at 30th November 2025 was £273,944 (2024 £251,539)
9. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 77,397 |  | 116,978
Bank Loans & Overdrafts | 66,385 |  | 58,650
Corporation Tax | 69,166 |  | 48,227
PAYE & Social Security | 38,374 |  | 37,719
Other Creditors | 0 |  | (1)
Obligations under HP/Financial Leases | 34,625 |  | 40,365
Net Wages Control | 23,587 |  | 0
| 309,534 |  | 301,938
10. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 20,259 |  | 106,202
Other Creditors | 29,855 |  | 64,650
Obligations Under HP/Financial Leases | 11,022 |  | 50,182
Directors' Loan Accounts | 2,087 |  | 0
| 63,223 |  | 221,034
11. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 21,684 |  | 23,340
Pension Provisions | 1,037 |  | 1,019
| 22,721 |  | 24,359
12. | Share Capital Authorised 100 Class A shares of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
13. | Ultimate Controlling Party The ultimate controlling party is Dr Rachael Gill-Randall
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