Caseware UK (AP4) 2023.0.135 2023.0.135 2023-10-312023-10-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.1truetrue2022-11-01No description of principal activity1falsefalse 11926653 2022-11-01 2023-10-31 11926653 2021-11-01 2022-10-31 11926653 2023-10-31 11926653 2022-10-31 11926653 c:Director1 2022-11-01 2023-10-31 11926653 d:CurrentFinancialInstruments 2023-10-31 11926653 d:CurrentFinancialInstruments 2022-10-31 11926653 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 11926653 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 11926653 d:ShareCapital 2023-10-31 11926653 d:ShareCapital 2022-10-31 11926653 d:RetainedEarningsAccumulatedLosses 2023-10-31 11926653 d:RetainedEarningsAccumulatedLosses 2022-10-31 11926653 c:FRS102 2022-11-01 2023-10-31 11926653 c:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 11926653 c:FullAccounts 2022-11-01 2023-10-31 11926653 c:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 11926653 6 2022-11-01 2023-10-31 11926653 e:PoundSterling 2022-11-01 2023-10-31 iso4217:GBP xbrli:pure

Registered number: 11926653









DELTA LONDON GROUP LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 OCTOBER 2023

 
DELTA LONDON GROUP LIMITED
REGISTERED NUMBER: 11926653

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
1,134
1,134

  
1,134
1,134

Current assets
  

Debtors: amounts falling due within one year
 5 
1,082,290
1,200,911

Cash at bank and in hand
 6 
26
106

  
1,082,316
1,201,017

Creditors: amounts falling due within one year
 7 
(928,424)
(1,046,140)

Net current assets
  
 
 
153,892
 
 
154,877

Total assets less current liabilities
  
155,026
156,011

  

Net assets
  
155,026
156,011


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
155,025
156,010

  
155,026
156,011


Page 1

 
DELTA LONDON GROUP LIMITED
REGISTERED NUMBER: 11926653
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Michael Charles Davis
Director

Date: 24 July 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
DELTA LONDON GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2023

1.


General information

The legal form of the entity is a private company limited by shares, registered in England and Wales and the registered address is situated at Unit 3 Bradburys Court, Lyon Road, Harrow, Middlesex, HA1 2BY.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.3

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
DELTA LONDON GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2023

3.


Employees




The average monthly number of employees, including directors, during the period was 1 (2022 - 1).


4.


Fixed asset investments





Investments in subsidiary companies
Investments in associates
Total

£
£
£



Cost or valuation


At 1 November 2022
1,101
33
1,134



At 31 October 2023
1,101
33
1,134





5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
1,082,290
1,200,911

1,082,290
1,200,911



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
26
106

26
106


Page 4

 
DELTA LONDON GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
927,596
1,045,312

Accruals and deferred income
828
828

928,424
1,046,140


 
Page 5