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REGISTERED NUMBER: 12102163 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

FOR

DELTA MOTION LTD.

DELTA MOTION LTD. (REGISTERED NUMBER: 12102163)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


DELTA MOTION LTD.

COMPANY INFORMATION
for the Year Ended 30 June 2023







DIRECTOR: T C Gessner





REGISTERED OFFICE: 10 John Street
London
WC1N 2EB





REGISTERED NUMBER: 12102163 (England and Wales)





ACCOUNTANTS: Oury Clark Chartered Accountants
Herschel House
58 Herschel Street
Slough
Berkshire
SL1 1PG

DELTA MOTION LTD. (REGISTERED NUMBER: 12102163)

BALANCE SHEET
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 390 965

CURRENT ASSETS
Debtors 5 1,671 1,267
Cash at bank 3,118 3,297
4,789 4,564
CREDITORS
Amounts falling due within one year 6 74,273 95,225
NET CURRENT LIABILITIES (69,484 ) (90,661 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(69,094

)

(89,696

)

CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Retained earnings (70,094 ) (90,696 )
SHAREHOLDERS' FUNDS (69,094 ) (89,696 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 March 2024 and were signed by:



T C Gessner - Director


DELTA MOTION LTD. (REGISTERED NUMBER: 12102163)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Delta Motion Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
The directors have reasonable expectation that the company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future. Delta Computer Systems Inc., the Parent Company, will continue to support the Company as required for a minimum of 12 months and 1 day from the date these financial statements were signed. Accordingly they continue to adopt the going concern basis in preparing the financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is calculated on a 5% cost plus basis, and is recharged to the parent.
Turnover is recognised when re-chargeable expenses are incurred.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - Straight line over 3 years

Financial instruments
Basic financial instruments as covered by Section 11 of FRS102 are measured at amortised cost. The company does not have any other financial instruments as covered by Section 12 of FRS102.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

DELTA MOTION LTD. (REGISTERED NUMBER: 12102163)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 June 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2022
and 30 June 2023 4,457
DEPRECIATION
At 1 July 2022 3,492
Charge for year 575
At 30 June 2023 4,067
NET BOOK VALUE
At 30 June 2023 390
At 30 June 2022 965

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Other debtors 1,671 1,267

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Amounts owed to group undertakings 60,465 81,815
Taxation and social security 9,190 8,613
Other creditors & accruals 4,618 4,797
74,273 95,225

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.23 30.6.22
value: £    £   
1,000 Ordinary £1 1,000 1,000

8. ULTIMATE CONTROLLING PARTY

The controlling party is Delta Computer Systems Inc..

DELTA MOTION LTD. (REGISTERED NUMBER: 12102163)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 June 2023

9. ULTIMATE PARENT COMPANY

The ultimate parent company is Delta Computers Systems Inc., a company incorporated in United States of America, by virtue of their 100% shareholding in Delta Motion Ltd.