Company registration number 4788278 (England and Wales)
DELTA TOOLING (HORSHAM) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
DELTA TOOLING (HORSHAM) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
DELTA TOOLING (HORSHAM) LIMITED
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 1 -
31 March 2025
30 September 2023
Notes
£
£
£
£
Fixed assets
Tangible assets
4
-
0
336,379
Current assets
Stocks
5
-
20,092
Debtors
6
2,206
94,506
Cash at bank and in hand
103,289
297,680
105,495
412,278
Creditors: amounts falling due within one year
7
(14,333)
(161,650)
Net current assets
91,162
250,628
Total assets less current liabilities
91,162
587,007
Creditors: amounts falling due after more than one year
8
-
0
(170,017)
Provisions for liabilities
Deferred tax liability
9
-
0
77,725
-
(77,725)
Net assets
91,162
339,265
Capital and reserves
Called up share capital
10
100
100
Share premium account
1,485
1,485
Profit and loss reserves
89,577
337,680
Total equity
91,162
339,265
DELTA TOOLING (HORSHAM) LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025
31 March 2025
- 2 -

For the financial period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

 

The company ceased trading on 30 August 2024.

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 10 June 2025
G P Childs
Director
Company registration number 4788278 (England and Wales)
DELTA TOOLING (HORSHAM) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Delta Tooling (Horsham) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 45 Sea Road, East Preston, West Sussex BN16 1JN and the place of business is Units 3 and 4, Prime Buildings, Daux Road, Billingshurst, West Sussex RH14 9SJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 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 under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

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

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Leasehold
Over the term of the lease
Plant and machinery
10% on a straight line basis
Fixtures, fittings & equipment
20% on a straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

DELTA TOOLING (HORSHAM) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:-

2025
2023
Number
Number
Employees
4
7
3
Director's remuneration
2025
2023
£
£
Remuneration for qualifying services
22,538
15,000
Company pension contributions to defined contribution schemes
50,000
37,900
Healthcare costs
3,232
3,979
75,770
56,879
4
Tangible fixed assets
Land and buildings Leasehold
Plant and machinery
Fixtures, fittings & equipment
Total
£
£
£
£
Cost
At 1 October 2023
9,542
1,206,904
21,337
1,237,783
Disposals
(9,542)
(1,206,904)
(21,337)
(1,237,783)
At 31 March 2025
-
0
-
0
-
0
-
0
Depreciation and impairment
At 1 October 2023
7,498
872,569
21,337
901,404
Eliminated in respect of disposals
(7,498)
(872,569)
(21,337)
(901,404)
At 31 March 2025
-
0
-
0
-
0
-
0
Carrying amount
At 31 March 2025
-
0
-
0
-
0
-
0
At 30 September 2023
2,044
334,335
-
0
336,379
DELTA TOOLING (HORSHAM) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 5 -
5
Stocks
2025
2023
£
£
Raw materials and consumables
-
20,092
6
Debtors
2025
2023
Amounts falling due within one year:
£
£
Trade debtors
-
0
47,143
Corporation tax recoverable
-
0
29,213
Other debtors
2,206
-
0
Prepayments and accrued income
-
0
18,150
2,206
94,506
7
Creditors: amounts falling due within one year
2025
2023
Notes
£
£
Obligations under finance leases
-
0
73,995
Trade creditors
-
0
49,764
Corporation tax
3,838
-
0
Other taxation and social security
-
0
28,509
Other creditors
-
0
4,632
Accruals and deferred income
10,495
4,750
14,333
161,650
8
Creditors: amounts falling due after more than one year
2025
2023
Notes
£
£
Bank loans and overdrafts
-
0
35,349
Obligations under finance leases
-
0
134,668
-
0
170,017
DELTA TOOLING (HORSHAM) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 6 -
9
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
Assets
Assets
2025
2023
2025
2023
Balances:
£
£
£
£
Accelerated capital allowances
-
77,725
-
-

 

10
Share capital
2025
2023
2025
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of £1 each
100
100
100
100
11
Directors' transactions

Dividends totalling £40,000 (2023 - £30,000) were paid in the year.

 

Dividends of £20,000 (2023 - £15,000) were paid in respect of shares held by the company's director.

 

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