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Registered Number: 10163288


 

 

 

DELTA ROPE ACCESS LTD


Abridged Accounts
 


Period of accounts

Start date: 01 June 2022

End date: 31 May 2023
Report to the directors on the preparation of the unaudited statutory accounts of DELTA ROPE ACCESS LTD for the year ended 31 May 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of DELTA ROPE ACCESS LTD for the year ended 31 May 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of DELTA ROPE ACCESS LTD, as a body, in accordance with the terms of our engagement letter dated 22 February 2024 . Our work has been undertaken solely to prepare for your approval the accounts of DELTA ROPE ACCESS LTD and state those matters that we have agreed to state to the Board of Directors of DELTA ROPE ACCESS LTD, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DELTA ROPE ACCESS LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that DELTA ROPE ACCESS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of DELTA ROPE ACCESS LTD.You consider that DELTA ROPE ACCESS LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of DELTA ROPE ACCESS LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 31 May 2023.



....................................................
PRO ACCOUNTING OFFICE LTD
8
Jura Way
Birmingham
West Midlands
B36 0QJ
22 February 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 40,271    38,467 
40,271    38,467 
Current assets      
Debtors 8,880    14,825 
Cash at bank and in hand 16,463    2,849 
25,343    17,674 
Creditors: amount falling due within one year (29,121)   (3,549)
Net current liabilities (3,778)   14,125 
 
Total assets less current liabilities 36,493    52,592 
Creditors: amount falling due after more than one year (34,678)   (44,289)
Provisions for liabilities (123)   (129)
Net assets 1,692    8,174 
 

Capital and reserves
     
Called up share capital 4 1,000    1,000 
Profit and loss account 692    7,174 
Shareholder's funds 1,692    8,174 
 


For the year ended 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 22 February 2024 and were signed on its behalf by:


-------------------------------
Artur Goldiszewicz
Director
2
General Information
DELTA ROPE ACCESS LTD is a private company, limited by shares, registered in , registration number 10163288, registration address 4 MENDIP DRIVE, NUNEATON, CV10 8PT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
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 4 Straight Line
Motor Vehicles 6 Straight Line
Fixtures and Fittings 2 Straight Line
Computer Equipment 3 Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 4 (2022 : 4).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 June 2022 4,094    36,845    1,229    4,617    46,785 
Additions 2,749      1,000    2,181    5,930 
Disposals        
At 31 May 2023 6,843    36,845    2,229    6,798    52,715 
Depreciation
At 01 June 2022 2,887    1,248    803    3,380    8,318 
Charge for year 801    2,135    569    621    4,126 
On disposals        
At 31 May 2023 3,688    3,383    1,372    4,001    12,444 
Net book values
Closing balance as at 31 May 2023 3,155    33,462    857    2,797    40,271 
Opening balance as at 01 June 2022 1,207    35,597    426    1,237    38,467 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
1,000 Class A shares of £1.00 each 1,000    1,000 
1,000    1,000 

3