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REGISTERED NUMBER: 07740901 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

Delta Metrology Limited

Delta Metrology Limited (Registered number: 07740901)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Delta Metrology Limited

Company Information
for the Year Ended 31 August 2024







DIRECTORS: K Mills
Mrs D Mills





REGISTERED OFFICE: 2 Cricklade Court
Old Town
Swindon
Wiltshire
SN1 3EY





REGISTERED NUMBER: 07740901 (England and Wales)





ACCOUNTANTS: Morley & Co (UK) Ltd
Chartered Certified Accountants,
2 Cricklade Court
Old Town
Swindon
Wiltshire
SN1 3EY

Delta Metrology Limited (Registered number: 07740901)

Balance Sheet
31 August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 11,058 10,842
Investment property 5 448,345 448,345
459,403 459,187

CURRENT ASSETS
Debtors 6 721 665
Cash at bank 7,119 14,609
7,840 15,274
CREDITORS
Amounts falling due within one year 7 79,753 86,440
NET CURRENT LIABILITIES (71,913 ) (71,166 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

387,490

388,021

CREDITORS
Amounts falling due after more than one
year

8

(6,577

)

(14,619

)

PROVISIONS FOR LIABILITIES (21,299 ) (19,180 )
NET ASSETS 359,614 354,222

Delta Metrology Limited (Registered number: 07740901)

Balance Sheet - continued
31 August 2024

2024 2023
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 20 20
Fair value reserve 9 77,272 77,272
Retained earnings 282,322 276,930
359,614 354,222

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

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

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 January 2025 and were signed on its behalf by:





K Mills - Director


Delta Metrology Limited (Registered number: 07740901)

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

1. STATUTORY INFORMATION

Delta Metrology 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

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 as modified by the revaluation of certain assets.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 20% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Turnover
Turnover represents net invoiced sales of services, excluding value added tax.

Delta Metrology Limited (Registered number: 07740901)

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

2. ACCOUNTING POLICIES - continued

Financial instruments
Basic financial instruments, including trade and other receivables and payables, cash and bank balances, bank loans and loans to or from other group companies are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Freehold Computer
property equipment Totals
£    £    £   
COST
At 1 September 2023 9,935 8,379 18,314
Additions - 690 690
At 31 August 2024 9,935 9,069 19,004
DEPRECIATION
At 1 September 2023 - 7,472 7,472
Charge for year - 474 474
At 31 August 2024 - 7,946 7,946
NET BOOK VALUE
At 31 August 2024 9,935 1,123 11,058
At 31 August 2023 9,935 907 10,842

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 September 2023
and 31 August 2024 448,345
NET BOOK VALUE
At 31 August 2024 448,345
At 31 August 2023 448,345

Delta Metrology Limited (Registered number: 07740901)

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

5. INVESTMENT PROPERTY - continued

Fair value at 31 August 2024 is represented by:
£   
Valuation in 2017 30,380
Valuation in 2019 20,000
Valuation in 2022 45,000
Cost 352,965
448,345

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 721 665

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 8,000 8,000
Trade creditors 240 -
Taxation and social security 20,677 14,014
Other creditors 50,836 64,426
79,753 86,440

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 6,577 14,619

9. RESERVES
Fair
value
reserve
£   
At 1 September 2023
and 31 August 2024 77,272