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REGISTERED NUMBER: 11755353 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

DELTA ENGINEERS LTD

DELTA ENGINEERS LTD (Registered number: 11755353)

Contents of the Financial Statements
for the Year Ended 31 JANUARY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DELTA ENGINEERS LTD

Company Information
for the Year Ended 31 JANUARY 2024







DIRECTORS: N K Kerai
H K Bhuva





REGISTERED OFFICE: Alpha House
296 Kenton Road
Harrow
HA3 8DD





REGISTERED NUMBER: 11755353 (England and Wales)





ACCOUNTANTS: Frasers Young Limited
Chartered Certified Accountants
Alpha House
296 Kenton Road
Harrow
HA3 8DD

DELTA ENGINEERS LTD (Registered number: 11755353)

Balance Sheet
31 JANUARY 2024

31.1.24 31.1.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 6,666 8,432

CURRENT ASSETS
Stocks 53,272 46,232
Debtors 5 1,373,139 599,190
Cash at bank 769,767 1,268,766
2,196,178 1,914,188
CREDITORS
Amounts falling due within one year 6 (629,654 ) (512,865 )
NET CURRENT ASSETS 1,566,524 1,401,323
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,573,190

1,409,755

CREDITORS
Amounts falling due after more than one
year

7

(25,833

)

(38,377

)
NET ASSETS 1,547,357 1,371,378

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,547,257 1,371,278
1,547,357 1,371,378

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

DELTA ENGINEERS LTD (Registered number: 11755353)

Balance Sheet - continued
31 JANUARY 2024


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 28 October 2024 and were signed on its behalf by:





N K Kerai - Director


DELTA ENGINEERS LTD (Registered number: 11755353)

Notes to the Financial Statements
for the Year Ended 31 JANUARY 2024


1. STATUTORY INFORMATION

DELTA ENGINEERS LTD 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.

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

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 5 (2023 - 3 ) .

DELTA ENGINEERS LTD (Registered number: 11755353)

Notes to the Financial Statements - continued
for the Year Ended 31 JANUARY 2024


4. TANGIBLE FIXED ASSETS
Plant & Motor
machinery vehicles Totals
£    £    £   
COST
At 1 February 2023
and 31 January 2024 4,026 15,849 19,875
DEPRECIATION
At 1 February 2023 604 10,839 11,443
Charge for year 513 1,253 1,766
At 31 January 2024 1,117 12,092 13,209
NET BOOK VALUE
At 31 January 2024 2,909 3,757 6,666
At 31 January 2023 3,422 5,010 8,432

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 204,755 169,228
Amounts owed by associates 1,094,452 224,500
Other debtors 73,932 205,462
1,373,139 599,190

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade creditors 155,007 175,976
Taxation and social security 145,901 218,008
Other creditors 328,746 118,881
629,654 512,865

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.24 31.1.23
£    £   
Bank loans 25,833 35,000
Hire purchase contracts - 3,377
25,833 38,377

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 25,833 35,000

DELTA ENGINEERS LTD (Registered number: 11755353)

Notes to the Financial Statements - continued
for the Year Ended 31 JANUARY 2024


8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the directors.