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REGISTERED NUMBER: 10741423 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Delton Power Limited

Delton Power Limited (Registered number: 10741423)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Delton Power Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: J J M Brown
Ms A E Powell





REGISTERED OFFICE: 108 Golf Links Road
Ferndown
Dorset
BH22 8DA





REGISTERED NUMBER: 10741423 (England and Wales)






Delton Power Limited (Registered number: 10741423)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 2,992 3,177
Tangible assets 5 252,572 313,683
255,564 316,860

CURRENT ASSETS
Stocks 12,580 -
Debtors 6 460,577 247,686
Cash at bank 97,074 83,124
570,231 330,810
CREDITORS
Amounts falling due within one year 7 180,169 193,271
NET CURRENT ASSETS 390,062 137,539
TOTAL ASSETS LESS CURRENT
LIABILITIES

645,626

454,399

CREDITORS
Amounts falling due after more than
one year

8

(11,387

)

(27,260

)

PROVISIONS FOR LIABILITIES (35,782 ) (44,624 )
NET ASSETS 598,457 382,515

Delton Power Limited (Registered number: 10741423)

Balance Sheet - continued
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 598,455 382,513
598,457 382,515

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 14 August 2024 and were signed on its behalf by:





J J M Brown - Director


Delton Power Limited (Registered number: 10741423)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Delton Power Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

License plate number is being amortised evenly over its estimated useful life of twenty years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment & Machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Delton Power Limited (Registered number: 10741423)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 8 ) .

4. INTANGIBLE FIXED ASSETS
License
plate
number
£   
COST
At 1 May 2023
and 30 April 2024 3,707
AMORTISATION
At 1 May 2023 530
Amortisation for year 185
At 30 April 2024 715
NET BOOK VALUE
At 30 April 2024 2,992
At 30 April 2023 3,177

Delton Power Limited (Registered number: 10741423)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

5. TANGIBLE FIXED ASSETS
Equipment Motor Computer
& Machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2023 159,417 303,983 10,257 473,657
Additions 2,827 - 2,280 5,107
At 30 April 2024 162,244 303,983 12,537 478,764
DEPRECIATION
At 1 May 2023 30,011 122,808 7,155 159,974
Charge for year 19,684 45,294 1,240 66,218
At 30 April 2024 49,695 168,102 8,395 226,192
NET BOOK VALUE
At 30 April 2024 112,549 135,881 4,142 252,572
At 30 April 2023 129,406 181,175 3,102 313,683

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 429,913 153,326
Amounts owed by group undertakings - 900
Other debtors 30,664 93,460
460,577 247,686

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 15,229 15,229
Amounts owed to group undertakings 24,301 -
Taxation and social security 137,703 154,206
Other creditors 2,936 23,836
180,169 193,271

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 11,387 27,260

Delton Power Limited (Registered number: 10741423)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2024 and 30 April 2023:

30.4.24 30.4.23
£    £   
J J M Brown
Balance outstanding at start of year (10,442 ) (11,834 )
Amounts advanced 10,754 36,704
Amounts repaid (312 ) (35,312 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - (10,442 )

Ms A E Powell
Balance outstanding at start of year (9,447 ) (11,152 )
Amounts advanced 9,447 36,705
Amounts repaid - (35,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - (9,447 )

10. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.