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REGISTERED NUMBER: 04069135 (England and Wales)









Financial Statements

for the Year Ended 31 December 2024

for

DELTA CONSULTING GROUP LIMITED

DELTA CONSULTING GROUP LIMITED (REGISTERED NUMBER: 04069135)

Contents of the Financial Statements
FOR THE YEAR ENDED 31 DECEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


DELTA CONSULTING GROUP LIMITED

Company Information
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: S P Lynch
J Fuchs





SECRETARY: S P Lynch





REGISTERED OFFICE: Bath House
6-8 Bath Street
Redcliffe
Bristol
BS1 6HL





REGISTERED NUMBER: 04069135 (England and Wales)





AUDITORS: Gravita Audit Western Limited
Chartered Accountants and Statutory Auditors
Bath House
6-8 Bath Street
Bristol
BS1 6HL

DELTA CONSULTING GROUP LIMITED (REGISTERED NUMBER: 04069135)

Balance Sheet
31 DECEMBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 12,241 23,835

CURRENT ASSETS
Debtors 5 2,259,041 1,809,418
Cash at bank 329,153 1,383,523
2,588,194 3,192,941
CREDITORS
Amounts falling due within one year 6 (1,002,982 ) (1,368,153 )
NET CURRENT ASSETS 1,585,212 1,824,788
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,597,453

1,848,623

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 1,597,451 1,848,621
SHAREHOLDERS' FUNDS 1,597,453 1,848,623

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 May 2025 and were signed on its behalf by:





S P Lynch - Director


DELTA CONSULTING GROUP LIMITED (REGISTERED NUMBER: 04069135)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 DECEMBER 2024


1. COMPANY INFORMATION

Delta Consulting Group 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 company's principal activities and nature of its operations was that of quantity surveying.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services provided to clients, plus the value, recognised by reference to the stage of completion, of other work undertaken in the period but not invoiced at the year end. Revenue not yet invoiced to clients is included in debtors as accrued income.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - Straight line over the life of the lease
Improvements to property - Straight line over the life of the lease
Plant and machinery - 33% on cost
Fixtures and fittings - 33% on cost
Computer equipment - 50% on cost

DELTA CONSULTING GROUP LIMITED (REGISTERED NUMBER: 04069135)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


2. ACCOUNTING POLICIES - continued

Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include trade and other debtors, amounts due from group undertakings and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities
Basic financial liabilities, including trade and other creditors and amounts due to group undertakings are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when, and only when, the company's contractual obligations are discharged, cancelled, or they expire.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, 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 year 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.

DELTA CONSULTING GROUP LIMITED (REGISTERED NUMBER: 04069135)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2023 - 24 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Short to Plant and
leasehold property machinery
£    £    £   
COST
At 1 January 2024 9,062 4,322 14,833
Additions - - -
Disposals - - -
At 31 December 2024 9,062 4,322 14,833
DEPRECIATION
At 1 January 2024 5,664 2,701 5,960
Charge for year 2,266 1,080 4,893
Eliminated on disposal - - -
At 31 December 2024 7,930 3,781 10,853
NET BOOK VALUE
At 31 December 2024 1,132 541 3,980
At 31 December 2023 3,398 1,621 8,873

DELTA CONSULTING GROUP LIMITED (REGISTERED NUMBER: 04069135)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


4. TANGIBLE FIXED ASSETS - continued

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2024 7,614 59,072 94,903
Additions 413 6,517 6,930
Disposals - (1,448 ) (1,448 )
At 31 December 2024 8,027 64,141 100,385
DEPRECIATION
At 1 January 2024 7,201 49,542 71,068
Charge for year 471 9,814 18,524
Eliminated on disposal - (1,448 ) (1,448 )
At 31 December 2024 7,672 57,908 88,144
NET BOOK VALUE
At 31 December 2024 355 6,233 12,241
At 31 December 2023 413 9,530 23,835

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,222,719 1,200,773
Amounts owed by group undertakings 602,394 -
Other debtors 33,610 33,262
Staff loans 1,804 5,119
Prepayments and accrued income 398,514 570,264
2,259,041 1,809,418

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 226,833 81,904
Amounts owed to group undertakings - 459,755
Tax - 190,288
Social security and other taxes 116,044 108,132
VAT 158,782 119,653
Other creditors 12,175 17,993
Accruals and deferred income 489,148 390,428
1,002,982 1,368,153

DELTA CONSULTING GROUP LIMITED (REGISTERED NUMBER: 04069135)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - continued

The creditors balance includes unpaid pension contributions of £12,175 (2023: £17,993) which were outstanding at the year end.

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 77,373 126,840
Between one and five years - 4,518
77,373 131,358

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Matthew Bracher BSc FCA (Senior Statutory Auditor)
for and on behalf of Gravita Audit Western Limited

9. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with entities that are wholly owned within the group.