Registration number: 07843066

Devlin Management Services Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Devlin Management Services Limited

Company Information

Director

Anthony Devlin

Company secretary

Michelle Devlin

Registered office

Stockton Business Centre, Barkess & Co 70-74 Brunswick Street Stockton on Tees TS18 1DW

Accountants

Barkess & Co Stockton Business Centre 70-74 Brunswick Street Stockton on Tees TS18 1DW

Devlin Management Services Limited

(Registration number: 07843066)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	28	38
Current assets
Debtors	6	27,037	25,263
Cash at bank and in hand		21,027	173
		48,064	25,436
Creditors: Amounts falling due within one year	7	(33,378)	(16,244)
Net current assets		14,686	9,192
Total assets less current liabilities		14,714	9,230
Creditors: Amounts falling due after more than one year	7	(12,094)	(16,329)
Provisions for liabilities		(5)	-
Net assets/(liabilities)		2,615	(7,099)
Capital and reserves
Called up share capital	8	6	6
Retained earnings		2,609	(7,105)
Shareholders' funds/(deficit)		2,615	(7,099)

For the financial year ending 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 28 August 2026
 

......................................... Anthony Devlin Director

Devlin Management Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Stockton Business Centre, Barkess & Co
70-74 Brunswick Street
Stockton on Tees
TS18 1DW
England

The principal place of business is:
Flat 14, The Granary
16 York Street
Ayr
KA8 8DQ

These financial statements were authorised for issue by the director on 28 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Devlin Management Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% Reducing Balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	50% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Devlin Management Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Devlin Management Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 December 2024	48,000	48,000
At 30 November 2025	48,000	48,000
Amortisation
At 1 December 2024	48,000	48,000
At 30 November 2025	48,000	48,000
Carrying amount
At 30 November 2025	-	-

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 December 2024	1,270	1,270
At 30 November 2025	1,270	1,270
Depreciation
At 1 December 2024	1,232	1,232
Charge for the year	10	10
At 30 November 2025	1,242	1,242
Carrying amount
At 30 November 2025	28	28
At 30 November 2024	38	38

6

Debtors

Current	2025 £	2024 £
Trade debtors	1,897	35
Other debtors	25,140	25,228
	27,037	25,263

Devlin Management Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	4,800	4,800
Trade creditors		741	741
Taxation and social security		13,761	10,041
Accruals and deferred income		14,076	662
		33,378	16,244

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	12,094	16,329

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	6	6	6	6

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	12,094	16,329

Current loans and borrowings

	2025 £	2024 £
Other borrowings	4,800	4,800

Other borrowings

Barclays Bounce Back Loan is denominated in Sterling with a nominal interest rate of 4.25%, and the final instalment is due on 23 January 2032. The carrying amount at year end is £16,894 (2024 - £21,129).

Devlin Management Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

10

Dividends

Interim dividends paid

		2025 £		2024 £
Interim dividend of £400.00 (2024 - £Nil) per each Ordinary		2,400		-

11	Related party transactions

Transactions with the director

2025	At 1 December 2024 £	Repayments by director £	At 30 November 2025 £
Anthony Devlin
Director's Loan	15,187	(66)	15,121

2024	At 1 December 2023 £	Repayments by director £	At 30 November 2024 £
Anthony Devlin
Director's Loan	16,181	(994)	15,187

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	12,000	-

Dividends paid to the director

		2025 £		2024 £
Anthony Devlin
Interim Dividend		2,400		-