| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE PERIOD 1 MAY 2024 TO 31 MARCH 2025 |
| FOR |
| DELTA ENERGY HOLDINGS LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE PERIOD 1 MAY 2024 TO 31 MARCH 2025 |
| FOR |
| DELTA ENERGY HOLDINGS LIMITED |
| DELTA ENERGY HOLDINGS LIMITED (REGISTERED NUMBER: 10679859) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE PERIOD 1 MAY 2024 TO 31 MARCH 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| Report of the Accountants | 5 |
| DELTA ENERGY HOLDINGS LIMITED |
| COMPANY INFORMATION |
| FOR THE PERIOD 1 MAY 2024 TO 31 MARCH 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 30 Garners Road |
| Chalfont St Peter |
| Buckinghamshire |
| SL9 0EZ |
| DELTA ENERGY HOLDINGS LIMITED (REGISTERED NUMBER: 10679859) |
| BALANCE SHEET |
| 31 MARCH 2025 |
| 2025 | 2024 |
| Notes | $ | $ | $ |
| FIXED ASSETS |
| Investments | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital |
| The directors acknowledge their responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| DELTA ENERGY HOLDINGS LIMITED (REGISTERED NUMBER: 10679859) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE PERIOD 1 MAY 2024 TO 31 MARCH 2025 |
| 1. | STATUTORY INFORMATION |
| Delta Energy Holdings Limited is a |
| The presentation currency of the financial statements is the US Dollar ($). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. |
| The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group. |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost. |
| Taxation |
| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference. |
| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
| Going concern |
| The directors, having made due and careful enquiry, are of the opinion that the company has adequate working capital to execute its operations over the next 12 months. The directors, therefore, have made an informed judgement, at the time of approving the financial statements, that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. |
| As a result, the directors have continued to adopt the going concern basis of accounting in preparing the annual financial statements. |
| DELTA ENERGY HOLDINGS LIMITED (REGISTERED NUMBER: 10679859) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE PERIOD 1 MAY 2024 TO 31 MARCH 2025 |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the period was NIL (2024 - NIL). |
| 4. | FIXED ASSET INVESTMENTS |
| Shares in |
| group |
| undertakings |
| $ |
| COST |
| At 1 May 2024 |
| and 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| At 30 April 2024 |
| The fixed asset investment represents 100% of the ordinary shares of Delta Energy Management Services Limited, whose registered address is Central Court, 25 Southampton Buildings, London, Middlesex WC2A 1AL. |
| 5. | DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| $ | $ |
| Other debtors |
| 6. | RELATED PARTY DISCLOSURES |
| Delta Energy Holdings Limited was owed $3870 (2024 : $3870) by Delta Energy Limited, and $129 (2024 : $129) by Delta Energy Management Services Limited, both wholly owned subsidiaries. These amounts appear in Other Debtors. |
| DELTA ENERGY HOLDINGS LIMITED |
| REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF |
| DELTA ENERGY HOLDINGS LIMITED |
| The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies. |
| As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 31 March 2025 set out on pages three to seven and you consider that the company is exempt from an audit. |
| In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us. |
| 30 Garners Road |
| Chalfont St Peter |
| Buckinghamshire |
| SL9 0EZ |