Registered number
11596845
DELENTA LIMITED
Filleted Accounts
31 October 2023
DELENTA LIMITED
Registered number: 11596845
Balance Sheet
as at 31 October 2023
Notes 2023 2022
£ £
Fixed assets
Intangible assets 3 367,000 242,000
Current assets
Cash at bank and in hand 8,108 22,036
Creditors: amounts falling due within one year 4 (5,458) (3,208)
Net current assets 2,650 18,828
Total assets less current liabilities 369,650 260,828
Creditors: amounts falling due after more than one year 5 (72,104) (76,976)
Net assets 297,546 183,852
Capital and reserves
Called up share capital 100 100
Revaluation reserve 6 367,000 242,000
Profit and loss account (69,554) (58,248)
Shareholder's funds 297,546 183,852
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Nadika S W Samarasinghe
Director
Approved by the board on 29 July 2024
DELENTA LIMITED
Notes to the Accounts
for the year ended 31 October 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 1 2
3 Intangible fixed assets £
R&D development
Cost
At 1 November 2022 242,000
Additions 125,000
At 31 October 2023 367,000
Amortisation
At 31 October 2023 -
Net book value
At 31 October 2023 367,000
At 31 October 2022 242,000
4 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts - 1,326
Taxation and social security costs 2,009 182
Other creditors 3,449 1,700
5,458 3,208
5 Creditors: amounts falling due after one year 2023 2022
£ £
Bank loans 41,530 46,421
Other creditors 30,574 30,555
72,104 76,976
6 Revaluation reserve 2023 2022
£ £
At 1 November 2022 242,000 -
Gain reserve on valuation of R&D 125,000 242,000
At 31 October 2023 367,000 242,000
7 Other information
DELENTA LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
85 GREAT PORTLAND STREET
FIRST FLOOR
LONDON
W1W 7LT
DELENTA LIMITED 11596845 false 2022-11-01 2023-10-31 2023-10-31 VT Final Accounts April 2024 Nadika S W Samarasinghe No description of principal activity 11596845 2021-11-01 2022-10-31 11596845 core:RevaluationReserve core:LandBuildings 2021-11-01 2022-10-31 11596845 core:WithinOneYear 2022-10-31 11596845 core:AfterOneYear 2022-10-31 11596845 core:ShareCapital 2022-10-31 11596845 core:OtherReservesSubtotal 2022-10-31 11596845 core:RetainedEarningsAccumulatedLosses 2022-10-31 11596845 core:RevaluationReserve 2021-10-31 11596845 2022-11-01 2023-10-31 11596845 bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 11596845 bus:AuditExemptWithAccountantsReport 2022-11-01 2023-10-31 11596845 bus:Director40 2022-11-01 2023-10-31 11596845 2 2022-11-01 2023-10-31 11596845 core:Goodwill 2022-11-01 2023-10-31 11596845 core:RevaluationReserve core:LandBuildings 2022-11-01 2023-10-31 11596845 countries:England 2022-11-01 2023-10-31 11596845 bus:FRS102 2022-11-01 2023-10-31 11596845 bus:FilletedAccounts 2022-11-01 2023-10-31 11596845 2023-10-31 11596845 core:WithinOneYear 2023-10-31 11596845 core:AfterOneYear 2023-10-31 11596845 core:ShareCapital 2023-10-31 11596845 core:OtherReservesSubtotal 2023-10-31 11596845 core:RetainedEarningsAccumulatedLosses 2023-10-31 11596845 core:Goodwill 2023-10-31 11596845 core:RevaluationReserve 2023-10-31 11596845 2022-10-31 11596845 core:Goodwill 2022-10-31 11596845 core:RevaluationReserve 2022-10-31 iso4217:GBP xbrli:pure