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Registered number: 02657837









DELVEMADE LIMITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
DELVEMADE LIMITED
REGISTERED NUMBER: 02657837

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
3,250,887
3,250,887

Total assets less current liabilities
  
 
 
3,250,887
 
 
3,250,887

  

Net assets
  
3,250,887
3,250,887


Capital and reserves
  

Called up share capital 
 5 
1,002
1,002

Profit and loss account
 6 
3,249,885
3,249,885

  
3,250,887
3,250,887


The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
M De Rozarieux
Director

Date: 7 April 2025

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
DELVEMADE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


GENERAL INFORMATION

Delvemade Limited is a limited liability company incorporated in England and Wales, United Kingdom. The registered office is Bankfield Mills, Stoneclough, Radcliffe, Manchester, M26 1AS. The Company was dormant throughout the year.

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).
The Companies functional and presentational currency is GBP.
These financial statements are rounded to the nearest Pound Sterling.
The following principal accounting policies have been applied:

 
2.2

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. 

 
2.3

FINANCIAL INSTRUMENTS


The Company only enters into basic financial instrument transactions that result in the recognition of
financial assets and liabilities like trade and other debtors and creditors, loans from banks and other
third parties, loans to related parties and investments in ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each
reporting period for objective evidence of impairment. If objective evidence of impairment is found, an
impairment loss is recognised in the Profit and Loss Account.


3.



JUDGMENTS IN APPLYING ACCOUNTING POLICIES AND KEY SOURCES OF ESTIMATION UNCERTAINTY

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on management's best knowledge of the amount, events or actions, actual results ultimately may differ from those estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
There are no critical accounting estimates or judgements applied by the directors which have a significant impact on the amounts disclosed in the financial statements.

Page 2

 
DELVEMADE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


DEBTORS

2024
2023
£
£


Amounts owed by group undertakings
3,250,887
3,250,887



5.


SHARE CAPITAL

2024
2023
£
£
Allotted, called up and fully paid



1,000 (2023 - 1,000) Ordinary shares of £1.00 each
1,000
1,000
2 (2023 - 2) Ordinary A shares of £1.00 each
2
2

1,002

1,002



6.


RESERVES

Profit and loss account

The profit and loss account represents cumulative profits or losses, net of dividends paid and other adjustments.


7.


CONTINGENT LIABILITIES

The Company has provided a cross guarantee on loans of the parent company H.D. Sharman Group Limited totalling £2,750,000 (2023 - £4,250,000). Security is held over all assets of Delvemade Limited.


8.


RELATED PARTY TRANSACTIONS

The Company has taken advantage of the exemption from the requirement to disclose transactions with wholly owned group companies.


9.


CONTROLLING PARTY

The parent undertaking is ITAC Limited, a company registered in England and Wales, United Kingdom. The ultimate controlling party is H.D. Sharman Group Limited.
Consolidated financial statements for H.D. Sharman Group Limited can be obtained from Bankfield Mills, Stoneclough, Radcliffe, Manchester, M26 1AS.


10.


AUDITORS' INFORMATION

The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 8 April 2025 by Paul Cullen (Senior Statutory Auditor) on behalf of Price Bailey LLP.

Page 3