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REGISTERED NUMBER: SC264958 (Scotland)















DELAHUNT ASSOCIATES LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024






DELAHUNT ASSOCIATES LIMITED (REGISTERED NUMBER: SC264958)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


DELAHUNT ASSOCIATES LIMITED

COMPANY INFORMATION
For The Year Ended 31 March 2024







DIRECTOR: M Livingstone





SECRETARY: S M Delahunt





REGISTERED OFFICE: 3/2
5 Strathcona Drive
Glasgow
G13 1JY





REGISTERED NUMBER: SC264958 (Scotland)





ACCOUNTANTS: Benham Conway & Co
16 Royal Crescent
Glasgow
G3 7SL

DELAHUNT ASSOCIATES LIMITED (REGISTERED NUMBER: SC264958)

BALANCE SHEET
31 March 2024

31.3.24 31.3.23
Notes £    £   
CURRENT ASSETS
Debtors 5 570 -
Cash at bank 93,488 74,202
94,058 74,202
CREDITORS
Amounts falling due within one year 6 76,818 67,910
NET CURRENT ASSETS 17,240 6,292
TOTAL ASSETS LESS CURRENT
LIABILITIES

17,240

6,292

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings 17,238 6,290
SHAREHOLDERS' FUNDS 17,240 6,292

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 15 August 2024 and were signed by:





M Livingstone - Director


DELAHUNT ASSOCIATES LIMITED (REGISTERED NUMBER: SC264958)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2024


1. STATUTORY INFORMATION

Delahunt Associates Limited is a private company, limited by shares , registered in Scotland. 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 represents the value of services provided in the year, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

Taxation
Taxation for the year comprises current 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 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.

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 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 March 2024 3,817
DEPRECIATION
At 1 April 2023
and 31 March 2024 3,817
NET BOOK VALUE
At 31 March 2024 -

DELAHUNT ASSOCIATES LIMITED (REGISTERED NUMBER: SC264958)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 570 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Director's loan account 62,934 55,381
Social security and other taxes 3,084 2,029
Other creditors 10,800 10,500
76,818 67,910

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
2 Ordinary £1 2 2

8. RELATED PARTY DISCLOSURES

At 31 March 2024 M Livingstone had provided the company with an interest free loan of £62,934 (2023,
£55,381) There are no fixed repayment terms for this loan.