REGISTERED NUMBER: 12246408 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

D.J. (Devon) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs C Lee

W L Lee

REGISTERED OFFICE:

52 Upton Road

Torquay

Devon

TQ1 4AX

REGISTERED NUMBER:

12246408 (England and Wales)

ACCOUNTANTS:

ACL & Co

Chartered Certified Accountants

The Coach House

1 Howard Road

Reigate

RH2 7JE

FIXED ASSETS

Intangible assets

4

24,000

30,000

Tangible assets

5

21,608

20,634

45,608

50,634

CURRENT ASSETS

Stocks

1,000

1,000

Debtors

6

-

1,331

Cash at bank and in hand

58,748

108,712

59,748

111,043

CREDITORS

Amounts falling due within one year

7

57,292

101,701

NET CURRENT ASSETS

2,456

9,342

TOTAL ASSETS LESS CURRENT LIABILITIES

48,064

59,976

CREDITORS

Amounts falling due after more than one year

8

10,836

20,839

NET ASSETS

37,228

39,137

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

37,128

39,037

37,228

39,137

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 24 August 2026 and were signed on its behalf by:

Mrs C Lee - Director

1.	STATUTORY INFORMATION

D.J. (Devon) 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

60,000

AMORTISATION

At 1 December 2024

30,000

Charge for year

6,000

At 30 November 2025

36,000

NET BOOK VALUE

At 30 November 2025

24,000

At 30 November 2024

30,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

63,813

Additions

23,995

Disposals

(49,990

)

At 30 November 2025

37,818

DEPRECIATION

At 1 December 2024

43,179

Charge for year

7,204

Eliminated on disposal

(34,173

)

At 30 November 2025

16,210

NET BOOK VALUE

At 30 November 2025

21,608

At 30 November 2024

20,634

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Prepayments and accrued income

-

1,331

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts

-

21,003

Trade creditors

2,860

1,809

Tax

966

4,187

Social security and other taxes

(539

)

(265

)

VAT

2,013

4,314

Directors' current accounts

47,862

66,562

Accrued expenses

4,130

4,091

57,292

101,701

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans - 2-5 years

10,836

20,839