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Company Registration No. 07587561 (England and Wales)
Delecto Marketing Limited Unaudited accounts for the year ended 30 April 2024
Delecto Marketing Limited Unaudited accounts Contents
Page
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Delecto Marketing Limited Company Information for the year ended 30 April 2024
Director
Julie McKee
Company Number
07587561 (England and Wales)
Registered Office
61 North Road Saltash Cornwall PL12 6BD
Accountants
Blackwell Bate Ltd Brunel Court 122 Fore Street Saltash Cornwall PL12 6JW
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Delecto Marketing Limited Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
142 
652 
Current assets
Debtors
12,403 
22,187 
Cash at bank and in hand
23,466 
23,184 
35,869 
45,371 
Creditors: amounts falling due within one year
(20,654)
(32,367)
Net current assets
15,215 
13,004 
Total assets less current liabilities
15,357 
13,656 
Provisions for liabilities
Deferred tax
(27)
(124)
Net assets
15,330 
13,532 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
15,230 
13,432 
Shareholders' funds
15,330 
13,532 
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 November 2024 and were signed on its behalf by
Julie McKee Director Company Registration No. 07587561
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Delecto Marketing Limited Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Delecto Marketing Limited is a private company, limited by shares, registered in England and Wales, registration number 07587561. The registered office is 61 North Road, Saltash, Cornwall, PL12 6BD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
3 years straight line
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Delecto Marketing Limited Notes to the Accounts for the year ended 30 April 2024
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 May 2023
2,482 
At 30 April 2024
2,482 
Depreciation
At 1 May 2023
1,830 
Charge for the year
510 
At 30 April 2024
2,340 
Net book value
At 30 April 2024
142 
At 30 April 2023
652 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
12,403 
22,187 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
5,548 
7,670 
Taxes and social security
13,149 
17,780 
Other creditors
1,051 
1,544 
Loans from directors
906 
5,373 
20,654 
32,367 
7
Average number of employees
During the year the average number of employees was 7 (2023: 9).
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