DELTA-H TECHNOLOGY LTD

Company Registration Number:
04657231 (England and Wales)

Unaudited statutory accounts for the year ended 31 May 2023

Period of accounts

Start date: 01 June 2022

End date: 31 May 2023

DELTA-H TECHNOLOGY LTD

Contents of the Financial Statements

for the Period Ended 31 May 2023

Company Information - 3
Balance sheet - 4
Additional notes - 6
Balance sheet notes - 9

DELTA-H TECHNOLOGY LTD

Company Information

for the Period Ended 31 May 2023




Director: DAVID HARVEY
Secretary: DAVID HARVEY
Registered office: 1
Lime Tree Close, Grove
Wantage
Oxfordshire
OX12 0BJ
Company Registration Number: 04657231 (England and Wales)

DELTA-H TECHNOLOGY LTD

Balance sheet

As at 31 May 2023


Notes

2023
£

2022
£
Fixed assets
Tangible assets: 5 38,190 0
Total fixed assets: 38,190 0
Current assets
Stocks: 24,168 10,721
Debtors: 6 90,771 181,581
Cash at bank and in hand: 2,035,641 1,740,277
Total current assets: 2,150,580 1,932,579
Creditors: amounts falling due within one year: 7 ( 78,545 ) ( 96,910 )
Net current assets (liabilities): 2,072,035 1,835,669
Total assets less current liabilities: 2,110,225 1,835,669
Accruals and deferred income: ( 64,577 ) ( 77,334 )
Total net assets (liabilities): 2,045,648 1,758,335

The notes form part of these financial statements

DELTA-H TECHNOLOGY LTD

Balance sheet continued

As at 31 May 2023


Notes

2023
£

2022
£
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 2,045,548 1,758,235
Shareholders funds: 2,045,648 1,758,335

For the year ending 31 May 2023 the company was entitled to exemption 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.

This report was approved by the board of directors on 20 February 2024
And Signed On Behalf Of The Board By:

Name: DAVID HARVEY
Status: Director

The notes form part of these financial statements

DELTA-H TECHNOLOGY LTD

Notes to the Financial Statements

for the Period Ended 31 May 2023

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    The company's turnover represents amounts chargeable, excluding value added tax of goods and services supplied to customers during the year.

    Tangible fixed assets depreciation policy

    New assets under the value of £400 have not been capitalised.

    Valuation information and policy

    Stocks (and work in progress) have been valued at the lower of cost and net realisable value; in respect of work in progress and finished goods cost includes a relevant proportion of overheads according to the stage of manufacture/completion.

    Other accounting policies

    Foreign currencies: Profit and loss account transactions in foreign currencies are translated into sterling at the exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the closing rates at the balance sheet date and the exchange differences are included in the profit and loss account. Financial instruments: Financial instruments are classified and accounted for, according to the substance of the contractual agreement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

DELTA-H TECHNOLOGY LTD

Notes to the Financial Statements

for the Period Ended 31 May 2023

  • 2. Employees


    2023

    2022
    Average number of employees during the period 2 2

DELTA-H TECHNOLOGY LTD

Notes to the Financial Statements

for the Period Ended 31 May 2023

  • 3. Off balance sheet disclosure

    No

DELTA-H TECHNOLOGY LTD

Notes to the Financial Statements

for the Period Ended 31 May 2023

5. Tangible assets

Motor vehicles Total
Cost £ £
At 01 June 2022 - -
Additions 48,190 48,190
Disposals - -
Revaluations - -
Transfers - -
At 31 May 2023 48,190 48,190
Depreciation
At 01 June 2022 - -
Charge for year 10,000 10,000
On disposals - -
Other adjustments - -
At 31 May 2023 10,000 10,000
Net book value
At 31 May 2023 38,190 38,190
At 31 May 2022 - -

DELTA-H TECHNOLOGY LTD

Notes to the Financial Statements

for the Period Ended 31 May 2023

6. Debtors


2023
£

2022
£
Trade debtors 89,343 179,174
Other debtors 1,428 2,407
Total 90,771 181,581

DELTA-H TECHNOLOGY LTD

Notes to the Financial Statements

for the Period Ended 31 May 2023

7.Creditors: amounts falling due within one year note


2023
£

2022
£
Bank loans and overdrafts 37
Trade creditors 870 2,045
Taxation and social security 76,109 94,419
Other creditors 1,566 409
Total 78,545 96,910