Deltha Ltd 08607993 false 2022-09-01 2023-08-31 2023-08-31 The principal activity of the company is the provision of veterinary activities. Digita Accounts Production Advanced 6.30.9574.0 true 08607993 2022-09-01 2023-08-31 08607993 2023-08-31 08607993 core:RetainedEarningsAccumulatedLosses 2023-08-31 08607993 core:ShareCapital 2023-08-31 08607993 core:CurrentFinancialInstruments core:WithinOneYear 2023-08-31 08607993 core:FurnitureFittings 2023-08-31 08607993 bus:SmallEntities 2022-09-01 2023-08-31 08607993 bus:AuditExemptWithAccountantsReport 2022-09-01 2023-08-31 08607993 bus:FullAccounts 2022-09-01 2023-08-31 08607993 bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 08607993 bus:RegisteredOffice 2022-09-01 2023-08-31 08607993 bus:Director1 2022-09-01 2023-08-31 08607993 bus:Director2 2022-09-01 2023-08-31 08607993 bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 08607993 core:Goodwill 2022-09-01 2023-08-31 08607993 core:FurnitureFittings 2022-09-01 2023-08-31 08607993 countries:AllCountries 2022-09-01 2023-08-31 08607993 2022-08-31 08607993 core:FurnitureFittings 2022-08-31 08607993 2021-09-01 2022-08-31 08607993 2022-08-31 08607993 core:RetainedEarningsAccumulatedLosses 2022-08-31 08607993 core:ShareCapital 2022-08-31 08607993 core:CurrentFinancialInstruments core:WithinOneYear 2022-08-31 08607993 core:FurnitureFittings 2022-08-31 iso4217:GBP xbrli:pure

Registration number: 08607993

Deltha Ltd

Annual Report and Unaudited Filleted Abridged Financial Statements

for the Year Ended 31 August 2023

 

Deltha Ltd

Contents

Abridged Balance Sheet

1 to 2

Notes to the Unaudited Abridged Financial Statements

3 to 5

 

Deltha Ltd

(Registration number: 08607993)
Abridged Balance Sheet as at 31 August 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

5

23,003

24,400

Current assets

 

Stocks

6

14,220

14,220

Debtors

16,041

13,026

Cash at bank and in hand

 

350,932

167,048

 

381,193

194,294

Creditors: Amounts falling due within one year

(153,545)

(117,490)

Net current assets

 

227,648

76,804

Total assets less current liabilities

 

250,651

101,204

Provisions for liabilities

(5,790)

(5,977)

Net assets

 

244,861

95,227

Capital and reserves

 

Called up share capital

100

100

Profit and loss account

244,761

95,127

Total equity

 

244,861

95,227

 

Deltha Ltd

(Registration number: 08607993)
Abridged Balance Sheet as at 31 August 2023

For the financial year ending 31 August 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 accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 11 March 2024 and signed on its behalf by:
 

Mr D MacWhirter

Director

Mrs H MacWhirter

Director

 

Deltha Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2023

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
The Old Forge
18 Tavistock Road
Roborough
Devon
PL6 7BB

These financial statements were authorised for issue by the Board on 11 March 2024.

2

Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Fixtures and Fittings

15% Reducing balance

Goodwill

Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

 

Deltha Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2023

Asset class

Amortisation method and rate

Goodwill

20% Straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2022 - 9).

4

Intangible assets

Total
£

Cost or valuation

At 1 September 2022

148,184

At 31 August 2023

148,184

Amortisation

At 1 September 2022

148,184

At 31 August 2023

148,184

Carrying amount

At 31 August 2023

-

5

Tangible assets

Fixtures and fittings
£

Total
£

Cost or valuation

At 1 September 2022

66,590

66,590

Additions

2,708

2,708

At 31 August 2023

69,298

69,298

Depreciation

At 1 September 2022

42,190

42,190

Charge for the year

4,105

4,105

At 31 August 2023

46,295

46,295

Carrying amount

At 31 August 2023

23,003

23,003

At 31 August 2022

24,400

24,400

 

Deltha Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2023

6

Stocks

2023
£

2022
£

Stock

14,220

14,220

7

Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £41,769 (2022 - £62,200).