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Registered Number: 09272109


 

 

 

DELTA HEED LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 November 2022

End date: 31 October 2023
Director Maciej Dziedziela
Registered Number 09272109
Registered Office 6-7 Waterside
Station road
Harpenden
Hertfordshire
AL5 4US
Accountants Cubed Consultancy
6-7 Waterside
Station Road
Harpenden
AL5 4US
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 78,094    10,886 
78,094    10,886 
Current assets      
Debtors 4 32,231    127,224 
Cash at bank and in hand 262,930    214,007 
295,161    341,231 
Creditors: amount falling due within one year 5 (97,875)   (96,786)
Net current assets 197,286    244,445 
 
Total assets less current liabilities 275,380    255,331 
Creditors: amount falling due after more than one year 6 (42,640)  
Net assets 232,740    255,331 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 232,640    255,231 
Shareholders' funds 232,740    255,331 
 


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

Director's 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 director acknowledges 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 24 July 2024 and were signed by:


-------------------------------
Maciej Dziedziela
Director
2
General Information
Delta Heed Limited is a private company, limited by shares, registered in , registration number 09272109, registration address 6-7 Waterside, Station road, Harpenden, Hertfordshire, AL5 4US.

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.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
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:
Computer Equipment 33 Straight Line
Fixtures and Fittings 20 Straight Line
Motor Vehicles 20 Straight Line
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 November 2022   11,258    13,244    24,502 
Additions 96,667      783    97,450 
Disposals      
At 31 October 2023 96,667    11,258    14,027    121,952 
Depreciation
At 01 November 2022   9,701    10,165    19,866 
Charge for year 19,333    1,558    3,101    23,992 
On disposals      
At 31 October 2023 19,333    11,259    13,266    43,858 
Net book values
Closing balance as at 31 October 2023 77,334    (1)   761    78,094 
Opening balance as at 01 November 2022 6,250    11,258    (6,622)   10,886 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 32,231    121,420 
VAT   5,804 
32,231    127,224 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Corporation Tax 53,030    94,637 
Accrued Expenses 9,967    2,149 
Other Creditors 5,436   
Obligations under HP/Financial Leases 18,862   
Directors' Current Accounts 10,180   
VAT 400   
97,875    96,786 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Obligations Under HP/Financial Leases 42,640   
42,640   

3