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REGISTERED NUMBER: 06650528 (England and Wales)















DELTA CNC LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024






DELTA CNC LIMITED (REGISTERED NUMBER: 06650528)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DELTA CNC LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: Mrs M M E Spence
B Spence





REGISTERED OFFICE: 16 Jubilee Parkway
Jubilee Business Park
Derby
United Kingdom
DE21 4BJ





BUSINESS ADDRESS: Unit 24
Robinsons Industrial Estate
Shaftesbury Street
Derby
DE23 8NL





REGISTERED NUMBER: 06650528 (England and Wales)

DELTA CNC LIMITED (REGISTERED NUMBER: 06650528)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1 1
Tangible assets 5 10,308 4,064
10,309 4,065

CURRENT ASSETS
Stocks 1,978 1,876
Debtors 6 58,097 59,553
Cash at bank 9,307 32,207
69,382 93,636
CREDITORS: AMOUNTS FALLING DUE
WITHIN ONE YEAR

7

57,609

61,548
NET CURRENT ASSETS 11,773 32,088
TOTAL ASSETS LESS CURRENT
LIABILITIES

22,082

36,153

CREDITORS: AMOUNTS FALLING DUE
AFTER MORE THAN ONE YEAR

8

(9,640

)

(19,908

)

PROVISIONS FOR LIABILITIES (1,702 ) (460 )
NET ASSETS 10,740 15,785

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 10,738 15,783
SHAREHOLDERS' FUNDS 10,740 15,785

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 CNC LIMITED (REGISTERED NUMBER: 06650528)

BALANCE SHEET - continued
30 JUNE 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 14 January 2025 and were signed on its behalf by:





B Spence - Director


DELTA CNC LIMITED (REGISTERED NUMBER: 06650528)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024


1. STATUTORY INFORMATION

Delta CNC Limited 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

Compliance with accounting standards
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.

The financial statements are prepared in accordance with applicable United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), which have been applied consistently (except as otherwise stated).

Turnover
Turnover represents net invoiced sales of goods and services, net of value added tax and trade discounts.

Goodwill
Acquired goodwill is written off in equal instalments overs its estimated useful economic life.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


DELTA CNC LIMITED (REGISTERED NUMBER: 06650528)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Debtors and creditors
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Employee benefits
When employees have rendered service to the company, short-term employee benefits to which employees are entitled are recognised at the discounted amount expected to be paid in exchange for that service.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 10,000
AMORTISATION
At 1 July 2023
and 30 June 2024 9,999
NET BOOK VALUE
At 30 June 2024 1
At 30 June 2023 1

DELTA CNC LIMITED (REGISTERED NUMBER: 06650528)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 July 2023 5,075 1,535 37,520 1,298 45,428
Additions - - 10,000 - 10,000
At 30 June 2024 5,075 1,535 47,520 1,298 55,428
DEPRECIATION
At 1 July 2023 5,073 1,134 33,861 1,296 41,364
Charge for year - 100 3,656 - 3,756
At 30 June 2024 5,073 1,234 37,517 1,296 45,120
NET BOOK VALUE
At 30 June 2024 2 301 10,003 2 10,308
At 30 June 2023 2 401 3,659 2 4,064

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 41,689 57,288
Other debtors 16,408 2,265
58,097 59,553

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,268 10,015
Trade creditors 9,307 2,719
Taxation and social security 34,481 45,358
Other creditors 3,553 3,456
57,609 61,548

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 9,640 19,908

DELTA CNC LIMITED (REGISTERED NUMBER: 06650528)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary £1 2 2

10. CONTROLLING PARTY

The directors together control the company.