Dever Saddlery Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04174732

Dever Saddlery Limited

Filleted Unaudited Financial Statements

30 June 2026

Dever Saddlery Limited

Financial Statements

Year ended 30 June 2026

Contents	Page

Balance sheet	1

Notes to the financial statements	3

Dever Saddlery Limited

Balance Sheet

30 June 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	5		–		2,743

Current assets

Stocks		–	294,646
Debtors	6	242,043	53,893
Cash at bank and in hand		332,087	195,169
		---------	---------
		574,130	543,708

Creditors: amounts falling due within one year	7	107,438		38,199
		---------		---------
Net current assets			466,692		505,509
			---------		---------
Total assets less current liabilities			466,692		508,252
			---------		---------
Net assets			466,692		508,252
			---------		---------

Dever Saddlery Limited

Balance Sheet (continued)

30 June 2026

	2026		2025
Note	£	£	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	466,592	508,152
	---------	---------
Shareholders funds	466,692	508,252
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

For the year ending 30 June 2026 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 financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 27 August 2026 , and are signed on behalf of the board by:

Ms N Manton
Director

Company registration number: 04174732

Dever Saddlery Limited

Notes to the Financial Statements

Year ended 30 June 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Corunna Court, Corunna Road, Warwick, CV34 5HQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis and in sterling, which is the functional currency of the entity.

Going concern

The company ceased to trade on 30 June 2026.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold property	-	20% straight line
Plant & machinery	-	25% reducing balance
Fixtures & fittings	-	25% reducing balance
Motor vehicles	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 5 (2025: 5 ).

5. Tangible assets

	Long leasehold property	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 July 2025	16,419	11,995	9,340	23,994	61,748
Disposals	( 16,419)	( 11,995)	( 9,340)	( 23,994)	( 61,748)
	--------	--------	-------	--------	--------
At 30 June 2026	–	–	–	–	–
	--------	--------	-------	--------	--------
Depreciation
At 1 July 2025	16,419	11,297	8,055	23,234	59,005
Charge for the year	–	698	321	760	1,779
Disposals	( 16,419)	( 11,995)	( 8,376)	( 23,994)	( 60,784)
	--------	--------	-------	--------	--------
At 30 June 2026	–	–	–	–	–
	--------	--------	-------	--------	--------
Carrying amount
At 30 June 2026	–	–	–	–	–
	--------	--------	-------	--------	--------
At 30 June 2025	–	698	1,285	760	2,743
	--------	--------	-------	--------	--------

6. Debtors

	2026	2025
	£	£
Trade debtors	43,356	50,464
Other debtors	198,687	3,429
	---------	--------
	242,043	53,893
	---------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	6,417	7,806
Social security and other taxes	26,567	24,889
Other creditors	74,454	5,504
	---------	--------
	107,438	38,199
	---------	--------

8. Director's advances, credits and guarantees

During the year the director had an interest-free, repayable on demand loan with the company. At the start of the year the she was owed £320 and at the end of the year the she was owed £320.

9. Related party transactions

During the year the company paid rent of £18,472 (2025: £19,293) to an entity owned by the shareholders of the company.