2023-04-012024-03-312024-03-31false139978227 DELTA LTD2024-11-2870229iso4217:GBPxbrli:pure139978222023-04-01139978222024-03-31139978222023-04-012024-03-31139978222022-03-23139978222023-03-31139978222022-03-232023-03-3113997822bus:SmallEntities2023-04-012024-03-3113997822bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3113997822bus:FullAccounts2023-04-012024-03-3113997822bus:PrivateLimitedCompanyLtd2023-04-012024-03-3113997822core:WithinOneYear2024-03-3113997822core:AfterOneYear2024-03-3113997822core:WithinOneYear2023-03-3113997822core:AfterOneYear2023-03-3113997822core:ShareCapital2024-03-3113997822core:SharePremium2024-03-3113997822core:RevaluationReserve2024-03-3113997822core:OtherReservesSubtotal2024-03-3113997822core:RetainedEarningsAccumulatedLosses2024-03-3113997822core:ShareCapital2023-03-3113997822core:SharePremium2023-03-3113997822core:RevaluationReserve2023-03-3113997822core:OtherReservesSubtotal2023-03-3113997822core:RetainedEarningsAccumulatedLosses2023-03-3113997822core:LandBuildings2024-03-3113997822core:PlantMachinery2024-03-3113997822core:Vehicles2024-03-3113997822core:FurnitureFittings2024-03-3113997822core:OfficeEquipment2024-03-3113997822core:NetGoodwill2024-03-3113997822core:IntangibleAssetsOtherThanGoodwill2024-03-3113997822core:ListedExchangeTraded2024-03-3113997822core:UnlistedNon-exchangeTraded2024-03-3113997822core:LandBuildings2023-03-3113997822core:PlantMachinery2023-03-3113997822core:Vehicles2023-03-3113997822core:FurnitureFittings2023-03-3113997822core:OfficeEquipment2023-03-3113997822core:NetGoodwill2023-03-3113997822core:IntangibleAssetsOtherThanGoodwill2023-03-3113997822core:ListedExchangeTraded2023-03-3113997822core:UnlistedNon-exchangeTraded2023-03-3113997822core:LandBuildings2023-04-012024-03-3113997822core:PlantMachinery2023-04-012024-03-3113997822core:Vehicles2023-04-012024-03-3113997822core:FurnitureFittings2023-04-012024-03-3113997822core:OfficeEquipment2023-04-012024-03-3113997822core:NetGoodwill2023-04-012024-03-3113997822core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3113997822core:ListedExchangeTraded2023-04-012024-03-3113997822core:UnlistedNon-exchangeTraded2023-04-012024-03-3113997822core:MoreThanFiveYears2023-04-012024-03-3113997822core:Non-currentFinancialInstruments2024-03-3113997822core:Non-currentFinancialInstruments2023-03-3113997822dpl:CostSales2023-04-012024-03-3113997822dpl:DistributionCosts2023-04-012024-03-3113997822core:LandBuildings2023-04-012024-03-3113997822core:PlantMachinery2023-04-012024-03-3113997822core:Vehicles2023-04-012024-03-3113997822core:FurnitureFittings2023-04-012024-03-3113997822core:OfficeEquipment2023-04-012024-03-3113997822dpl:AdministrativeExpenses2023-04-012024-03-3113997822core:NetGoodwill2023-04-012024-03-3113997822core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3113997822dpl:GroupUndertakings2023-04-012024-03-3113997822dpl:ParticipatingInterests2023-04-012024-03-3113997822dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3113997822core:ListedExchangeTraded2023-04-012024-03-3113997822dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3113997822core:UnlistedNon-exchangeTraded2023-04-012024-03-3113997822dpl:CostSales2022-03-232023-03-3113997822dpl:DistributionCosts2022-03-232023-03-3113997822core:LandBuildings2022-03-232023-03-3113997822core:PlantMachinery2022-03-232023-03-3113997822core:Vehicles2022-03-232023-03-3113997822core:FurnitureFittings2022-03-232023-03-3113997822core:OfficeEquipment2022-03-232023-03-3113997822dpl:AdministrativeExpenses2022-03-232023-03-3113997822core:NetGoodwill2022-03-232023-03-3113997822core:IntangibleAssetsOtherThanGoodwill2022-03-232023-03-3113997822dpl:GroupUndertakings2022-03-232023-03-3113997822dpl:ParticipatingInterests2022-03-232023-03-3113997822dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-232023-03-3113997822core:ListedExchangeTraded2022-03-232023-03-3113997822dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-232023-03-3113997822core:UnlistedNon-exchangeTraded2022-03-232023-03-3113997822core:NetGoodwill2024-03-3113997822core:IntangibleAssetsOtherThanGoodwill2024-03-3113997822core:LandBuildings2024-03-3113997822core:PlantMachinery2024-03-3113997822core:Vehicles2024-03-3113997822core:FurnitureFittings2024-03-3113997822core:OfficeEquipment2024-03-3113997822core:AfterOneYear2024-03-3113997822core:WithinOneYear2024-03-3113997822core:ListedExchangeTraded2024-03-3113997822core:UnlistedNon-exchangeTraded2024-03-3113997822core:ShareCapital2024-03-3113997822core:SharePremium2024-03-3113997822core:RevaluationReserve2024-03-3113997822core:OtherReservesSubtotal2024-03-3113997822core:RetainedEarningsAccumulatedLosses2024-03-3113997822core:NetGoodwill2023-03-3113997822core:IntangibleAssetsOtherThanGoodwill2023-03-3113997822core:LandBuildings2023-03-3113997822core:PlantMachinery2023-03-3113997822core:Vehicles2023-03-3113997822core:FurnitureFittings2023-03-3113997822core:OfficeEquipment2023-03-3113997822core:AfterOneYear2023-03-3113997822core:WithinOneYear2023-03-3113997822core:ListedExc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7 DELTA LTD

Registered Number
13997822
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

7 DELTA LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

MITCHELL, Karen Elizabeth
MITCHELL, Peter Lawrence

Registered Address

1 Gemini Court, 42a Throwley Way
Sutton
SM1 4AF

Registered Number

13997822 (England and Wales)
7 DELTA LTD
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets41,4631,950
1,4631,950
Current assets
Debtors57,791206
Cash at bank and on hand2,18168,207
9,97268,413
Creditors amounts falling due within one year6(13,979)(20,818)
Net current assets (liabilities)(4,007)47,595
Total assets less current liabilities(2,544)49,545
Provisions for liabilities7(278)(449)
Net assets(2,822)49,096
Capital and reserves
Called up share capital100100
Profit and loss account(2,922)48,996
Shareholders' funds(2,822)49,096
The financial statements were approved and authorised for issue by the Board of Directors on 28 November 2024, and are signed on its behalf by:
MITCHELL, Peter Lawrence
Director
Registered Company No. 13997822
7 DELTA LTD
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Going concern
Directors aware of the insolvent position of the company balance sheet and agreed not to withdraw their loan account owed to them until such time as the company returns to a solvent position.
Turnover policy
Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment25
2.Average number of employees

20242023
Average number of employees during the year22
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 April 232,6002,600
At 31 March 242,6002,600
Depreciation and impairment
At 01 April 23650650
Charge for year487487
At 31 March 241,1371,137
Net book value
At 31 March 241,4631,463
At 31 March 231,9501,950
5.Debtors: amounts due within one year

2024

2023

££
Other debtors7,791206
Total7,791206
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables2,425-
Taxation and social security-17,959
Other creditors11,5542,859
Total13,97920,818
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)278449
Total278449