Company Registration No. SC523087 (Scotland)
Delta 5 Ltd
Unaudited accounts
for the year ended 31 December 2022
Delta 5 Ltd
Unaudited accounts
Contents
Delta 5 Ltd
Company Information
for the year ended 31 December 2022
Company Number
SC523087 (Scotland)
Registered Office
94 HOPE STREET
SUITE 2.11
GLASGOW
G2 6PH
SCOTLAND
Accountants
Scottish Tax Bureau
94 Hope Street
Glasgow
G2 6PH
Delta 5 Ltd
Statement of financial position
as at 31 December 2022
Cash at bank and in hand
74,539
1,248
Creditors: amounts falling due within one year
(84,419)
(2,886)
Net current (liabilities)/assets
(43)
21,397
Called up share capital
100
100
Profit and loss account
121
21,650
Shareholders' funds
221
21,750
For the year ending 31 December 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 director acknowledges his 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 and authorised for issue on 28 September 2023 and were signed on its behalf by
Mr David J Denny
Director
Company Registration No. SC523087
Delta 5 Ltd
Notes to the Accounts
for the year ended 31 December 2022
Delta 5 Ltd is a private company, limited by shares, registered in Scotland, registration number SC523087. The registered office is 94 HOPE STREET, SUITE 2.11, GLASGOW, G2 6PH, 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.
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:
Plant & machinery
25% reduced basis
4
Tangible fixed assets
Plant & machinery
Amounts falling due within one year
Other debtors
9,837
23,035
Delta 5 Ltd
Notes to the Accounts
for the year ended 31 December 2022
6
Creditors: amounts falling due within one year
2022
2021
Taxes and social security
115,941
73,914
Loans from directors
(33,222)
(71,878)
7
Average number of employees
During the year the average number of employees was 0 (2021: 0).