DELTA-H TECHNOLOGY LTD

Company Registration Number:
04657231 (England and Wales)

Unaudited statutory accounts for the year ended 31 May 2024

Period of accounts

Start date: 01 June 2023

End date: 31 May 2024

DELTA-H TECHNOLOGY LTD

Contents of the Financial Statements

for the Period Ended 31 May 2024

Company Information - 3
Balance sheet - 4
Additional notes - 6
Balance sheet notes - 9

DELTA-H TECHNOLOGY LTD

Company Information

for the Period Ended 31 May 2024




Director: DAVID HARVEY
Secretary: DAVID HARVEY
Registered office: 1
Lime Tree Close, Grove
Wantage
Oxfordshire
OX12 0BJ
Company Registration Number: 04657231 (England and Wales)

DELTA-H TECHNOLOGY LTD

Balance sheet

As at 31 May 2024


Notes

2024
£

2023
£
Fixed assets
Tangible assets: 5 28,190 38,190
Total fixed assets: 28,190 38,190
Current assets
Stocks: 23,194 24,168
Debtors: 6 99,296 90,771
Cash at bank and in hand: 2,196,335 2,035,641
Total current assets: 2,318,825 2,150,580
Creditors: amounts falling due within one year: 7 ( 82,348 ) ( 78,545 )
Net current assets (liabilities): 2,236,477 2,072,035
Total assets less current liabilities: 2,264,667 2,110,225
Accruals and deferred income: ( 19,724 ) ( 64,577 )
Total net assets (liabilities): 2,244,943 2,045,648

The notes form part of these financial statements

DELTA-H TECHNOLOGY LTD

Balance sheet continued

As at 31 May 2024


Notes

2024
£

2023
£
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 2,244,843 2,045,548
Shareholders funds: 2,244,943 2,045,648

For the year ending 31 May 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 24 February 2025
And Signed On Behalf Of The Board By:

Name: DAVID HARVEY
Status: Director

The notes form part of these financial statements

DELTA-H TECHNOLOGY LTD

Notes to the Financial Statements

for the Period Ended 31 May 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

    The company's turnover represents amounts chargeable, excluding value added tax of goods and services supplied to customers during the year.

    Tangible fixed assets depreciation policy

    New assets under the value of £300 have not been capitalised.

    Valuation information and policy

    Stocks (and work in progress) have been valued at the lower of cost and net realisable value; in respect of work in progress and finished goods cost includes a relevant proportion of overheads according to the stage of manufacture/completion.

    Other accounting policies

    Foreign currencies: Profit and loss account transactions in foreign currencies are translated into sterling at the exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the closing rates at the balance sheet date and the exchange differences are included in the profit and loss account. Financial instruments: Financial instruments are classified and accounted for, according to the substance of the contractual agreement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

DELTA-H TECHNOLOGY LTD

Notes to the Financial Statements

for the Period Ended 31 May 2024

  • 2. Employees


    2024

    2023
    Average number of employees during the period 2 2

DELTA-H TECHNOLOGY LTD

Notes to the Financial Statements

for the Period Ended 31 May 2024

  • 3. Off balance sheet disclosure

    No

DELTA-H TECHNOLOGY LTD

Notes to the Financial Statements

for the Period Ended 31 May 2024

5. Tangible assets

Motor vehicles Total
Cost £ £
At 01 June 2023 48,190 48,190
Additions - -
Disposals - -
Revaluations - -
Transfers - -
At 31 May 2024 48,190 48,190
Depreciation
At 01 June 2023 10,000 10,000
Charge for year 10,000 10,000
On disposals - -
Other adjustments - -
At 31 May 2024 20,000 20,000
Net book value
At 31 May 2024 28,190 28,190
At 31 May 2023 38,190 38,190

DELTA-H TECHNOLOGY LTD

Notes to the Financial Statements

for the Period Ended 31 May 2024

6. Debtors


2024
£

2023
£
Trade debtors 94,671 89,343
Other debtors 4,625 1,428
Total 99,296 90,771

DELTA-H TECHNOLOGY LTD

Notes to the Financial Statements

for the Period Ended 31 May 2024

7.Creditors: amounts falling due within one year note


2024
£

2023
£
Trade creditors 220 870
Taxation and social security 81,588 76,109
Other creditors 540 1,566
Total 82,348 78,545