IRIS Accounts Production v25.1.3.33 10679859 Board of Directors 1.5.24 31.3.25 31.3.25 0 0 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh106798592024-04-30106798592025-03-31106798592024-05-012025-03-31106798592023-04-30106798592023-05-012024-04-30106798592024-04-3010679859ns15:EnglandWales2024-05-012025-03-3110679859ns14:USDollar2024-05-012025-03-3110679859ns10:Director12024-05-012025-03-3110679859ns10:PrivateLimitedCompanyLtd2024-05-012025-03-3110679859ns10:SmallEntities2024-05-012025-03-3110679859ns10:AuditExemptWithAccountantsReport2024-05-012025-03-3110679859ns10:SmallCompaniesRegimeForDirectorsReport2024-05-012025-03-3110679859ns10:SmallCompaniesRegimeForAccounts2024-05-012025-03-3110679859ns10:FullAccounts2024-05-012025-03-3110679859ns10:Director22024-05-012025-03-3110679859ns10:Director32024-05-012025-03-3110679859ns10:Director42024-05-012025-03-3110679859ns10:CompanySecretary12024-05-012025-03-3110679859ns10:RegisteredOffice2024-05-012025-03-3110679859ns5:ShareCapital2025-03-3110679859ns5:ShareCapital2024-04-3010679859ns5:CostValuation2024-04-3010679859ns5:Non-currentFinancialInstrumentsns5:AfterOneYear2025-03-3110679859ns5:Non-currentFinancialInstrumentsns5:AfterOneYear2024-04-30
REGISTERED NUMBER: 10679859 (England and Wales)











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: S N Edgley
J J Treen
R D Ferguson
R Di Cuia





SECRETARY:





REGISTERED OFFICE: Central Court
25 Southampton Buildings
London
Middlesex
WC2A 1AL





REGISTERED NUMBER: 10679859 (England and Wales)





ACCOUNTANTS: Orion Accountancy Limited
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 1 1

CURRENT ASSETS
Debtors 5 3,999 3,999
NET CURRENT ASSETS 3,999 3,999
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,000

4,000

CAPITAL AND RESERVES
Called up share capital 4,000 4,000
4,000 4,000

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 April 2025 and were signed on its behalf by:





S N Edgley - Director


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 private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 1
NET BOOK VALUE
At 31 March 2025 1
At 30 April 2024 1

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 3,999 3,999

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.






Orion Accountancy Limited
30 Garners Road
Chalfont St Peter
Buckinghamshire
SL9 0EZ


25 April 2025