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Registered number: 02711458
Deltaleigh Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 02711458
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 84,021 83,612
84,021 83,612
CURRENT ASSETS
Stocks 478,277 431,435
Debtors 6 114,369 164,678
Cash at bank and in hand 3,791 7,151
596,437 603,264
Creditors: Amounts Falling Due Within One Year 7 (236,328 ) (252,103 )
NET CURRENT ASSETS (LIABILITIES) 360,109 351,161
TOTAL ASSETS LESS CURRENT LIABILITIES 444,130 434,773
Creditors: Amounts Falling Due After More Than One Year 8 (2,819 ) (6,200 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (15,709 ) (15,550 )
NET ASSETS 425,602 413,023
CAPITAL AND RESERVES
Called up share capital 10 451,254 451,254
Share premium account 182,364 182,364
Profit and Loss Account (208,016 ) (220,595 )
SHAREHOLDERS' FUNDS 425,602 413,023
Page 1
Page 2
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr S J Haywood
Director
17th December 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Deltaleigh Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02711458 . The registered office is Old Coach Buildings, Elland Road, Ripponden, Sowerby Bridge, HX6 4DB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 8% Reducing Balance
Plant & Machinery 8% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 8% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stock is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 7)
7 7
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2023 216,635
As at 31 May 2024 216,635
Amortisation
As at 1 June 2023 216,635
As at 31 May 2024 216,635
Net Book Value
As at 31 May 2024 -
As at 1 June 2023 -
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 June 2023 197,263 19,805 8,213 225,281
Additions - 2,000 455 2,455
As at 31 May 2024 197,263 21,805 8,668 227,736
Depreciation
As at 1 June 2023 138,128 2,003 1,538 141,669
Provided during the period - 1,506 540 2,046
As at 31 May 2024 138,128 3,509 2,078 143,715
Net Book Value
As at 31 May 2024 59,135 18,296 6,590 84,021
As at 1 June 2023 59,135 17,802 6,675 83,612
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 103,243 113,789
Prepayments and accrued income 11,126 50,889
114,369 164,678
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 51,639 45,324
Bank loans and overdrafts 52,706 53,632
Other creditors 107,695 133,968
Taxation and social security 24,288 19,179
236,328 252,103
Creditors include £55,648 (2023: £43,670) which is secured against the assets of the company.
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors after one year 2,819 6,200
Creditors include £2,819 (2023: £6,200) which is secured against the assets of the company.
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 451,254 451,254
11. Ultimate Controlling Party
The company was controlled throughout the year by the directors who own 100% of the issued share capital.
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