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Company Registration No. 03186594 (England and Wales)
Delphica Systems Limited Unaudited accounts for the year ended 31 March 2025
Delphica Systems Limited Unaudited accounts Contents
Page
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Delphica Systems Limited Company Information for the year ended 31 March 2025
Director
Jeff Moszuti
Secretary
Miaso Moszuti
Company Number
03186594 (England and Wales)
Registered Office
45 Hillbrook Road, Tooting Bec London SW17 8SF
Accountants
Gordons Knight Ltd 12 South Drive Banstead Surrey England SM7 3BH
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Delphica Systems Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,994 
6,282 
Current assets
Debtors
114,190 
172,939 
Cash at bank and in hand
407,099 
441,384 
521,289 
614,323 
Creditors: amounts falling due within one year
(4,072)
(43,138)
Net current assets
517,217 
571,185 
Net assets
521,211 
577,467 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
521,111 
577,367 
Shareholders' funds
521,211 
577,467 
For the year ending 31 March 2025 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 May 2025 and were signed on its behalf by
Jeff Moszuti Director Company Registration No. 03186594
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Delphica Systems Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Delphica Systems Limited is a private company, limited by shares, registered in England and Wales, registration number 03186594. The registered office is 45 Hillbrook Road,, Tooting Bec, London, SW17 8SF.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33% WDV
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
300 
12,913 
13,213 
Disposals
(300)
(2,320)
(2,620)
At 31 March 2025
- 
10,593 
10,593 
Depreciation
At 1 April 2024
300 
6,631 
6,931 
Charge for the year
- 
1,967 
1,967 
On disposals
(300)
(1,999)
(2,299)
At 31 March 2025
- 
6,599 
6,599 
Net book value
At 31 March 2025
- 
3,994 
3,994 
At 31 March 2024
- 
6,282 
6,282 
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Delphica Systems Limited Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
555 
516 
Trade debtors
88,000 
146,604 
Other debtors
25,635 
25,819 
114,190 
172,939 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
1,600 
36,968 
Loans from directors
2,472 
6,170 
4,072 
43,138 
7
Controlling party
The company's controlling party Jeff Moszuti - 60% ; Misao Moszuti - 40%
8
Average number of employees
During the year the average number of employees was 2 (2024: 1).
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