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Registered number: 04841894
Northern Sea Power Limited
ABRIDGED Financial Statements
For The Year Ended 31 January 2022
Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 04841894
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 7 131,259 1,893,185
131,259 1,893,185
CURRENT ASSETS
Debtors 98,477 36,451
Cash at bank and in hand 490,429 431,012
588,906 467,463
Creditors: Amounts Falling Due Within One Year (6,419 ) (504,883 )
NET CURRENT ASSETS (LIABILITIES) 582,487 (37,420 )
TOTAL ASSETS LESS CURRENT LIABILITIES 713,746 1,855,765
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (24,939 ) (32,773 )
NET ASSETS 688,807 1,822,992
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 688,805 1,822,990
SHAREHOLDERS' FUNDS 688,807 1,822,992
Page 1
Page 2
For the year ending 31 January 2022 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 January 2022 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs Ronelda Dyas
Director
Mr Charles Dyas
Director
8 September 2022
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
1.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% straight line
Plant & Machinery 10% straight line
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% straight line
Tools and moulds 10% straight line
1.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
1.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
5. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2022 2021
Office and administration 4 4
4 4
Page 3
Page 4
7. Tangible Assets
Total
£
Cost or Valuation
As at 1 February 2021 2,406,855
Revaluation (2,139,352 )
As at 31 January 2022 267,503
Depreciation
As at 1 February 2021 513,670
Provided during the period 17,688
Disposals (395,114 )
As at 31 January 2022 136,244
Net Book Value
As at 31 January 2022 131,259
As at 1 February 2021 1,893,185
Included in land and property freehold is land with an estimated value of £962,045, which is not depreciated.
8. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances
2022 2021
£ £
Deferred tax 24,939 32,773
24,939 32,773
9. Share Capital
2022 2021
Allotted, Called up and fully paid 2 2
10. Dividends
2022 2021
£ £
On equity shares:
Interim dividend paid 1,900,000 -
1,900,000 -
Page 4
Page 5
11. Related Party Transactions
Northern Aqua Power (Manchester) LimitedFellow subsidiaryDuring the year Northern Aqua Power (Manchester) Limited transferred £5,000 (2021 £nil) to Northern Sea Power Limited, which was subsequently repaid by Delta Technology Group Limited. The balance owing at the year end was £nil (2021 £nil).

Northern Aqua Power (Manchester) Limited

Fellow subsidiary

During the year Northern Aqua Power (Manchester) Limited transferred £5,000 (2021 £nil) to Northern Sea Power Limited, which was subsequently repaid by Delta Technology Group Limited. The balance owing at the year end was £nil (2021 £nil).

Delta Technology Group LimitedParent companyDuring the year, Northern Sea Power Limited sold the freehold land and property to Delta Technology Group Limited at market value, £2,500,000 and paid dividends amounting to £1,900,000 (2021 £nil) to its parent company. Northern Sea Power Limited received sales of £73,000 (2021 £nil) for Delta Technology Group Limited. Delta Technology Group Limited was repaid inter-company loans owed by the associates of Northern Sea Power Limited amounting to £20,365 (2021 paid by Delta Technology Group Limited £436,111). The balance owed by Delta Technology Group Limited at the year end was £59,334 (2021 owed to Delta Technology Group Limited £488,031).

Delta Technology Group Limited

Parent company

During the year, Northern Sea Power Limited sold the freehold land and property to Delta Technology Group Limited at market value, £2,500,000 and paid dividends amounting to £1,900,000 (2021 £nil) to its parent company. Northern Sea Power Limited received sales of £73,000 (2021 £nil) for Delta Technology Group Limited. Delta Technology Group Limited was repaid inter-company loans owed by the associates of Northern Sea Power Limited amounting to £20,365 (2021 paid by Delta Technology Group Limited £436,111). The balance owed by Delta Technology Group Limited at the year end was £59,334 (2021 owed to Delta Technology Group Limited £488,031).

Northern Marine Power LimitedFellow subsidiaryDuring the year, Northern Sea Power Limited made recharges to Northern Marine Power Limited of £55,865 (2021 £1,536) and received recharges of £40,262 (2021 £63,873). Sales were received, on behalf of Northern Marine Power Limited, of £239 (2021 £1,552). Monies of £nil (2021 £500,000) were sent to Northern Marine Power Limited and £500,000 (2021 £nil) was repaid to Northern Sea Power Limited. Monies were transferred to Delta Technology Group Limited amounting to £515,364 (2021 transferred from Delta Technology Group Limited £436,111) to repay the inter-company loans. The balance owed at the year end is £nil (2021 £nil).

Northern Marine Power Limited

Fellow subsidiary

During the year, Northern Sea Power Limited made recharges to Northern Marine Power Limited of £55,865 (2021 £1,536) and received recharges of £40,262 (2021 £63,873). Sales were received, on behalf of Northern Marine Power Limited, of £239 (2021 £1,552). Monies of £nil (2021 £500,000) were sent to Northern Marine Power Limited and £500,000 (2021 £nil) was repaid to Northern Sea Power Limited. Monies were transferred to Delta Technology Group Limited amounting to £515,364 (2021 transferred from Delta Technology Group Limited £436,111) to repay the inter-company loans. The balance owed at the year end is £nil (2021 £nil).

The loans are interest free with no fixed plans for repayment.
12. Exceptional Items
The freehold land and property was transferred to the parent company of Northern Sea Power Limited at market value of £2,500,000, giving a net disposal gain of £761,648.
13. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Delta Technology Group Limited . Delta Technology Group Limited was incorporated in England and Wales. Copies of the group accounts may be obtained from the secretary, Newby Road Industrial Estate, Hazel Grove, Stockport, SK7 5DR . The ultimate controlling party is Mr C Dyas and members of his close family who controls 100% of the shares of Northern Sea Power Limited .
14. General Information
Northern Sea Power Limited Registered number 04841894 is a limited by shares company incorporated in England & Wales. The Registered Office is Newby Road Industrial Estate, Newby Road, Hazel Grove, Cheshire, SK7 5DR.
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