DELTARON LIMITED

Company Registration Number:
03024299 (England and Wales)

Unaudited statutory accounts for the year ended 30 April 2024

Period of accounts

Start date: 01 May 2023

End date: 30 April 2024

DELTARON LIMITED

Contents of the Financial Statements

for the Period Ended 30 April 2024

Company Information - 3
Balance sheet - 4
Additional notes - 6
Balance sheet notes - 10

DELTARON LIMITED

Company Information

for the Period Ended 30 April 2024




Director: Mr B Pannell
Registered office: 1
Foxcombe Lane
Horsington
Templecombe
Somerset
England
BA8 0DS
Company Registration Number: 03024299 (England and Wales)

DELTARON LIMITED

Balance sheet

As at 30 April 2024


Notes

2024
£

2023
£
Fixed assets
Tangible assets: 5 492,023 462,761
Total fixed assets: 492,023 462,761
Current assets
Stocks: 2,000 6,800
Debtors: 6 0 0
Cash at bank and in hand: 74,103 37,999
Total current assets: 76,103 44,799
Creditors: amounts falling due within one year: 7 ( 10,901 ) ( 4,076 )
Net current assets (liabilities): 65,202 40,723
Total assets less current liabilities: 557,225 503,484
Creditors: amounts falling due after more than one year: 8 ( 0 ) ( 0 )
Total net assets (liabilities): 557,225 503,484

The notes form part of these financial statements

DELTARON LIMITED

Balance sheet continued

As at 30 April 2024


Notes

2024
£

2023
£
Capital and reserves
Called up share capital: 2 2
Profit and loss account: 557,223 503,482
Shareholders funds: 557,225 503,484

For the year ending 30 April 2024 the company was entitled to exemption 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 directors acknowledge their 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.

This report was approved by the board of directors on 28 January 2025
And Signed On Behalf Of The Board By:

Name: Mr B Pannell
Status: Director

The notes form part of these financial statements

DELTARON LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover comprises the value of sales excluding value added tax and trade discounts

    Tangible fixed assets depreciation policy

    Depreciation has been provided at the following rates in order to write down the cost or valuation, less estimated residual value, of all tangible
    fixed assets, with the exception of leasehold land, by reducing balance method over their expected useful lives:
    Leasehold properties n/a
    Fixtures and fittings 15%
    Plant and machinery 18%
    Computer equipment 25%

    Other accounting policies

    Provision is made for deferring taxation using the liability method to take account of timing differences between the incidence of income and expenditure for taxation and accounting purposes except to the extent that the director considers that a liability to taxation is unlikely to crystalise

DELTARON LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2024

  • 2. Employees


    2024

    2023
    Average number of employees during the period 2 2

DELTARON LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2024

  • 3. Off balance sheet disclosure

    No

DELTARON LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2024

4. Dividends


2024
£

2023
£
Dividends paid 7,500 2,000

DELTARON LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2024

5. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Total
Cost £ £ £ £ £
At 01 May 2023 451,659 0 32,054 9,574 493,287
Additions 0 35,711 1,991 124 37,826
Disposals ( 0 ) ( 0 ) ( 0 ) ( 0 ) ( 0 )
Revaluations - - - - -
Transfers - - - - -
At 30 April 2024 451,659 35,711 34,045 9,698 531,113
Depreciation
At 01 May 2023 0 0 22,361 8,165 30,526
Charge for year 0 6,428 1,753 383 8,564
On disposals - - - - -
Other adjustments - - - - -
At 30 April 2024 0 6,428 24,114 8,548 39,090
Net book value
At 30 April 2024 451,659 29,283 9,931 1,150 492,023
At 30 April 2023 451,659 0 9,693 1,409 462,761

Depreciation has been provided at the following rates in order to write down the cost or valuation, less estimated residual value, of all tangible fixed assets, with the exception of leasehold land, by reducing balance method over their expected useful lives:
Leasehold properties n/a
Fixtures and fittings 15%
Plant and machinery 18%
Computer equipment 25%

DELTARON LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2024

6. Debtors


2024
£

2023
£
Trade debtors 0 0
Total 0 0

DELTARON LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2024

7.Creditors: amounts falling due within one year note


2024
£

2023
£
Trade creditors 200 200
Taxation and social security 7,715 597
Accruals and deferred income 1,039 1,650
Other creditors 1,947 1,629
Total 10,901 4,076

Other Creditors include Directors Loan Account

DELTARON LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2024

8.Creditors: amounts falling due after more than one year


2024
£

2023
£
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0 0
Other creditors 0 0
Total 0 0