Devonshire Tea Ltd Accounts






Devonshire Tea Ltd

	Company No. 01875082
		Information for Filing with The Registrar
		31 December 2025

at	31 December 2025
Company No.		01875082	Notes	2025	2024
				£	£
Fixed assets
	Intangible assets		4	2,000	2,000
	Tangible assets		5	14,163	14,163


				16,163	16,163
Current assets

	Debtors		6	1,801	1,801

	Cash at bank and in hand			1,366	1,366
				3,167	3,167
Creditors: Amount falling due within one year			7	(7,687)	(7,687)
Net current liabilities				(4,520)	(4,520)
Total assets less current liabilities				11,643	11,643

Provisions for liabilities
	Deferred taxation		8	(2,498)	(2,498)

Net assets				9,145	9,145

Capital and reserves
	Called up share capital			455	455
	Share premium account		9	89,306	89,306

	Capital redemption reserve		9	435	435
	Profit and loss account		9	(81,051)	(81,051)

Total equity				9,145	9,145

For the year ending 31 December 2025 the company was entitled to exemption under section 480 of the Companies Act 2006 relating to dormant companies.

These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.



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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 11 August 2026 and signed on its behalf by:
T.J. Bridden
Director
11 August 2026

for the year ended 31 December 2025

General information

Devonshire Tea Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 01875082

Its registered office is:

The Roastery

Endsleigh

Devon

PL21 9JL

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	2	2

4	Intangible fixed assets
			Goodwill	Other	Total
			£	£	£
		Cost
		At 1 January 2025	10,000	121,000	131,000


		At 31 December 2025	10,000	121,000	131,000
		Amortisation and impairment
		At 1 January 2025	8,000	121,000	129,000



		At 31 December 2025	8,000	121,000	129,000
		Net book values
		At 31 December 2025	2,000	-	2,000
		At 31 December 2024	2,000	-	2,000

5	Tangible fixed assets
			Land and buildings	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£
		Cost or revaluation
		At 1 January 2025	5,145	12,025	58,104	75,274




		At 31 December 2025	5,145	12,025	58,104	75,274
		Depreciation
		At 1 January 2025	901	7,588	52,622	61,111




		At 31 December 2025	901	7,588	52,622	61,111
		Net book values
		At 31 December 2025	4,244	4,437	5,482	14,163
		At 31 December 2024	4,244	4,437	5,482	14,163

6	Debtors
			2025	2024
			£	£






		Other debtors	1,801	1,801

			1,801	1,801

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£


		Other loans	108	108
		Obligations under finance lease and hire purchase contracts	4,184	4,184
		Trade creditors	1	1

		Taxes and social security	1,339	1,339
		Loans from directors	206	206

		Accruals and deferred income	1,849	1,849
			7,687	7,687

8	Deferred taxation
			Accelerated Capital Allowances, Losses and Other Timing Differences	Total
			£	£
		At 1 January 2025	2,498	2,498


		At 31 December 2025	2,498	2,498

9	Reserves
			Capital redemption reserve	Total other reserves
			£	£
		At 1 January 2024	435	435



		At 31 December 2024 and 1 January 2025	435	435



		At 31 December 2025	435	435


		Capital redemption reserve - records the nominal value of shares repurchased by the company.
		Share premium account - includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.
		Profit and loss account - includes all current and prior period retained profits and losses.