Registration number: 06322753

Devon Garden Machinery Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

Devon Garden Machinery Limited

(Registration number: 06322753)
Balance Sheet as at 31 January 2026

	Note	31 January 2026 £	31 January 2025 £
Fixed assets
Investments	4	2,300,997	2,300,997
Current assets
Debtors	5	3	-
Cash at bank and in hand		-	601
		3	601
Creditors: Amounts falling due within one year	6	-	(598)
Net current assets		3	3
Net assets		2,301,000	2,301,000
Capital and reserves
Called up share capital	7	2,301,000	2,301,000
Shareholders' funds		2,301,000	2,301,000

For the financial 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.

Directors' 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 directors acknowledge their 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 and 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 31 October 2026 and signed on its behalf by:
 

......................................... C L Dommett Director

......................................... S J Dommett Director

Devon Garden Machinery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company, registered number 06322753, is a private company limited by share capital, incorporated in England and Wales. The address of its registered office is Kerswell Gardens, Newton Road, Torquay, Devon, TQ2 7HX.

These financial statements were authorised for issue by the Board on 31 October 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.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Disclosure of long or short period

The financial statements are prepared for the period of 12 months ended 31 January 2026. The comparative figures are for a nine month period and, as a result, are not entirely comparable with the figures for the current period.

Investments

Investments in subsidiaries are measured at cost less accumulated impairment.

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.

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.

Devon Garden Machinery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2025 - 0).

4	Investments

	31 January 2026 £	31 January 2025 £
Investments in subsidiaries	2,300,997	2,300,997