Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-3112023-04-01falseproject management1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06172471 2023-04-01 2024-03-31 06172471 2022-04-01 2023-03-31 06172471 2024-03-31 06172471 2023-03-31 06172471 c:Director1 2023-04-01 2024-03-31 06172471 d:FurnitureFittings 2023-04-01 2024-03-31 06172471 d:OtherPropertyPlantEquipment 2024-03-31 06172471 d:OtherPropertyPlantEquipment 2023-03-31 06172471 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 06172471 d:Goodwill 2024-03-31 06172471 d:Goodwill 2023-03-31 06172471 d:CurrentFinancialInstruments 2024-03-31 06172471 d:CurrentFinancialInstruments 2023-03-31 06172471 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 06172471 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 06172471 d:ShareCapital 2024-03-31 06172471 d:ShareCapital 2023-03-31 06172471 d:RetainedEarningsAccumulatedLosses 2024-03-31 06172471 d:RetainedEarningsAccumulatedLosses 2023-03-31 06172471 c:FRS102 2023-04-01 2024-03-31 06172471 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 06172471 c:FullAccounts 2023-04-01 2024-03-31 06172471 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 06172471 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Registered number: 06172471






DELTA CONSTRUCTION LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










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DELTA CONSTRUCTION LIMITED
REGISTERED NUMBER:06172471

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
798
1,196

  
798
1,196

Current assets
  

Debtors: amounts falling due within one year
 6 
888
3,003

Cash at bank and in hand
 7 
31,954
85,415

  
32,842
88,418

Creditors: amounts falling due within one year
 8 
(30,607)
(41,065)

Net current assets
  
 
 
2,235
 
 
47,353

Total assets less current liabilities
  
3,033
48,549

  

Net assets
  
3,033
48,549


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
2,933
48,449

  
3,033
48,549


Page 1

 
DELTA CONSTRUCTION LIMITED
REGISTERED NUMBER:06172471
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




J B Hopwood
Director

Date: 27 November 2024

Page 2

 
DELTA CONSTRUCTION LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Delta Construction Limited is a private limited company by shares, incorporated in England and Wales. Its registered office is Millhouse, 32-38 East Street, Rochford, Essex SS4 1DB.
The principal activity of the company continued to be that of project management and shop fitting.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures & fittings
-
33.3%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 3

 
DELTA CONSTRUCTION LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Intangible assets




Goodwill

£



Cost


At 1 April 2023
130,000



At 31 March 2024

130,000



Amortisation


At 1 April 2023
130,000



At 31 March 2024

130,000



Net book value



At 31 March 2024
-



At 31 March 2023
-



Page 4

 
DELTA CONSTRUCTION LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Tangible fixed assets





Other fixed assets

£



Cost or valuation


At 1 April 2023
5,690



At 31 March 2024

5,690



Depreciation


At 1 April 2023
4,494


Charge for the year on owned assets
398



At 31 March 2024

4,892



Net book value



At 31 March 2024
798



At 31 March 2023
1,196


6.


Debtors

2024
2023
£
£


Other debtors
888
3,003

888
3,003



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
31,954
85,415

31,954
85,415


Page 5

 
DELTA CONSTRUCTION LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
133

Other creditors
27,639
37,977

Accruals and deferred income
2,968
2,955

30,607
41,065


 
Page 6