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REGISTERED NUMBER: SC313948 (Scotland)















Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 December 2023

for

Deltacube Limited

Deltacube Limited (Registered number: SC313948)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Report of the Directors 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 5


Deltacube Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: D Dawson
M Dawson





REGISTERED OFFICE: 104 Airyhall Drive
Aberdeen
Aberdeenshire
AB15 7QR





REGISTERED NUMBER: SC313948 (Scotland)





ACCOUNTANTS: MacDonald Accountancy Services
11 Margaret Street
Stonehaven
Aberdeenshire
AB39 2AY

Deltacube Limited (Registered number: SC313948)

Report of the Directors
for the Year Ended 31 December 2023

The directors present their report with the financial statements of the company for the year ended 31 December 2023.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 January 2023 to the date of this report.

D Dawson
M Dawson

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





D Dawson - Director


31 August 2024

Deltacube Limited (Registered number: SC313948)

Income Statement
for the Year Ended 31 December 2023

31.12.23 31.12.22
Notes £    £   

TURNOVER - -

Administrative expenses 16,519 16,433
OPERATING LOSS 4 (16,519 ) (16,433 )

Interest receivable and similar income 292 10
LOSS BEFORE TAXATION (16,227 ) (16,423 )

Tax on loss - -
LOSS FOR THE FINANCIAL YEAR (16,227 ) (16,423 )

Deltacube Limited (Registered number: SC313948)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 33,525 40,230

CURRENT ASSETS
Debtors 6 13 13
Cash at bank 30,939 40,832
30,952 40,845
CREDITORS
Amounts falling due within one year 7 18,160 14,531
NET CURRENT ASSETS 12,792 26,314
TOTAL ASSETS LESS CURRENT
LIABILITIES

46,317

66,544

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 46,217 66,444
SHAREHOLDERS' FUNDS 46,317 66,544

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 31 August 2024 and were signed on its behalf by:





D Dawson - Director


Deltacube Limited (Registered number: SC313948)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Deltacube 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance

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.

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.

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 NIL (2022 - NIL).

4. OPERATING LOSS

The operating loss is stated after charging:

31.12.23 31.12.22
£    £   
Depreciation - owned assets 6,705 6,705

Deltacube Limited (Registered number: SC313948)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 January 2023
and 31 December 2023 67,050
DEPRECIATION
At 1 January 2023 26,820
Charge for year 6,705
At 31 December 2023 33,525
NET BOOK VALUE
At 31 December 2023 33,525
At 31 December 2022 40,230

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Other debtors 13 13

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Other creditors 18,160 14,531