2023-01-01 04653145 2023-12-31 04653145 2023-01-01 2023-12-31 04653145 2022-12-31 04653145 2022-01-01 2022-12-31 04653145 uk-core:WithinOneYear 2022-12-31 04653145 uk-core:WithinOneYear 2023-12-31 04653145 uk-core:ShareCapital 2023-12-31 04653145 uk-core:ShareCapital 2022-12-31 04653145 uk-core:RetainedEarningsAccumulatedLosses 2023-12-31 04653145 uk-core:RetainedEarningsAccumulatedLosses 2022-12-31 04653145 uk-bus:Director1 2023-01-01 2023-12-31 04653145 uk-core:PlantMachinery 2023-01-01 2023-12-31 04653145 uk-core:CommercialMotorVehicles 2023-01-01 2023-12-31 04653145 uk-core:CommercialMotorVehicles 2022-12-31 04653145 uk-core:PlantMachinery 2022-12-31 04653145 uk-core:PlantMachinery 2023-12-31 04653145 uk-core:CommercialMotorVehicles 2023-12-31 iso4217:GBP xbrli:pure 04653145 uk-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 04653145 uk-bus:FRS102 2023-01-01 2023-12-31 04653145 uk-bus:FilletedAccounts 2023-01-01 2023-12-31 04653145 uk-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31
Delphi Ceramics Limited
Registered Number:04653145
For the year ended 31 December 2023
England and Wales
Unaudited Financial Statements
2
For the year ended 31 December 2023
Delphi Ceramics Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
04653145
As at 31 December 2023
Delphi Ceramics Limited
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Property, plant and equipment
3,670
5,862
2
3,670
5,862
Current assets
Inventories
33,041
3,321
3
Trade and other receivables
604,499
601,285
4
96,351
Cash and cash equivalents
127,582
732,188
733,891
Trade and other payables: amounts falling due within one year
(170,077)
(149,634)
5
563,814
582,554
Net current assets
Total assets less current liabilities
586,224
569,676
586,224
Net assets
569,676
Capital and reserves
Called up share capital
1,000
1,000
Retained earnings
585,224
568,676
586,224
569,676
Shareholders' funds
For the year ended 31 December 2023 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 of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006
The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section 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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mr Brian Kent Wilson Director
These financial statements were approved and authorised for issue by the Board on 22 February 2024 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 December 2023
Delphi Ceramics Limited
Notes to the Financial Statements
Statutory Information
Delphi Ceramics Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number 04653145.
Registered address:
7 Kestrel Road
Chatham
Kent
ME5 8TH
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have
been prepared under the historical costs convention as modified by the revaluation of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery
25% Reducing balance
25% Straight line
Motor vehicles
Inventories
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
2. Property, plant and equipment
Total
Motor vehicles
Plant and
machinery
£
£
£
Cost or valuation
At 01 January 2023
25,429
11,995
13,434
673
-
673
Additions
At 31 December 2023
14,107
11,995
26,102
Provision for depreciation and impairment
At 01 January 2023
19,567
9,998
9,569
Charge for year
2,865
998
1,867
At 31 December 2023
22,432
10,996
11,436
At 31 December 2023
Net book value
2,671
999
3,670
At 31 December 2022
3,865
1,997
5,862
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5
For the year ended 31 December 2023
Delphi Ceramics Limited
Notes to the Financial Statements Continued
3. Inventories
2022
2023
£
£
Stocks
3,321
33,041
4. Trade and other receivables
2022
2023
£
£
Trade debtors
442,629
450,257
Other debtors
158,656
154,242
604,499
601,285
5. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Trade creditors
22,031
89,390
Taxation and social security
15,147
9,310
Other creditors
112,456
71,377
149,634
170,077
6. Average number of persons employed
During the year the average number of employees was 9 (2022 : 10)
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