Company Registration No. SC353656 (Scotland)
Deval Bathrooms Ltd
Unaudited accounts
for the year ended 31 January 2026
Deval Bathrooms Ltd
Unaudited accounts
Contents
Deval Bathrooms Ltd
Company Information
for the year ended 31 January 2026
Directors
James De Val
Cheryl De Val
Company Number
SC353656 (Scotland)
Registered Office
52 Sutherland Crecent
Albernethy
Perth
PH2 9GA
Scotland
Accountants
JSVM Limited
Certified Public Accountants
23a Dawkins Road
Poole
Dorset
BH15 4JY
Deval Bathrooms Ltd
Statement of financial position
as at 31 January 2026
Tangible assets
89,928
86,356
Cash at bank and in hand
-
16,888
Creditors: amounts falling due within one year
(157,808)
(118,464)
Net current liabilities
(64,973)
(41,579)
Total assets less current liabilities
24,955
44,777
Creditors: amounts falling due after more than one year
(21,112)
(40,251)
Provisions for liabilities
Deferred tax
(2,667)
(2,667)
Called up share capital
1,000
1,000
Profit and loss account
176
859
Shareholders' funds
1,176
1,859
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 October 2026 and were signed on its behalf by
James De Val
Director
Company Registration No. SC353656
Deval Bathrooms Ltd
Notes to the Accounts
for the year ended 31 January 2026
Deval Bathrooms Ltd is a private company, limited by shares, registered in Scotland, registration number SC353656. The registered office is 52 Sutherland Crecent, Albernethy, Perth, PH2 9GA, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% Straight Line
Plant & machinery
25% Staraight Line to residual Value
Motor vehicles
25% Annual Reducing Balance
Fixtures & fittings
25% Straight Line to residual Value
Computer equipment
33% Straight Line to Residual Value
Stock has been valued at the lower of cost and net realisable value.
Work in Progress includes a relevant proportion of overheads calculated in accordance with the stage of completion of the project.
Deferred taxation is provided under the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes to the extent and at the average tax rates that are expected to apply when the timing differences reverse.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are
charged against profit on a straight line basis over the lease term.
Deval Bathrooms Ltd
Notes to the Accounts
for the year ended 31 January 2026
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 February 2025
29,944
23,771
71,610
6,445
24,148
155,918
Additions
2,263
4,830
5,898
-
1,304
14,295
Disposals
(15,397)
-
-
-
-
(15,397)
At 31 January 2026
16,810
28,601
77,508
6,445
25,452
154,816
At 1 February 2025
18,262
14,337
18,582
5,995
12,386
69,562
Charge for the year
-
3,161
6,524
-
3,429
13,114
On disposals
(17,788)
-
-
-
-
(17,788)
At 31 January 2026
474
17,498
25,106
5,995
15,815
64,888
At 31 January 2026
16,336
11,103
52,402
450
9,637
89,928
At 31 January 2025
11,682
9,434
53,028
450
11,762
86,356
Amounts falling due within one year
Trade debtors
46,814
3,156
Accrued income and prepayments
8,456
15,852
Other debtors
18,750
22,174
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
4,510
10,000
Obligations under finance leases and hire purchase contracts
4,769
4,769
Trade creditors
50,761
49,805
Taxes and social security
12,999
3,479
Other creditors
1,500
1,500
Loans from directors
2,826
-
Deferred income
63,288
37,403
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
21,112
25,881
Deval Bathrooms Ltd
Notes to the Accounts
for the year ended 31 January 2026
Loans to and from Directors are interest free and repayable on demand.
9
Average number of employees
During the year the average number of employees was 7 (2025: 7).