Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-312025-01-31truefalse2024-02-01falseConstruction of commercial and domestic buildings22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14593301 2024-02-01 2025-01-31 14593301 2023-01-16 2024-01-31 14593301 2025-01-31 14593301 2024-01-31 14593301 c:Director1 2024-02-01 2025-01-31 14593301 d:MotorVehicles 2024-02-01 2025-01-31 14593301 d:MotorVehicles 2025-01-31 14593301 d:MotorVehicles 2024-01-31 14593301 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 14593301 d:CurrentFinancialInstruments 2025-01-31 14593301 d:CurrentFinancialInstruments 2024-01-31 14593301 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 14593301 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 14593301 d:ShareCapital 2025-01-31 14593301 d:ShareCapital 2024-01-31 14593301 d:RetainedEarningsAccumulatedLosses 2025-01-31 14593301 d:RetainedEarningsAccumulatedLosses 2024-01-31 14593301 d:AcceleratedTaxDepreciationDeferredTax 2025-01-31 14593301 d:AcceleratedTaxDepreciationDeferredTax 2024-01-31 14593301 c:OrdinaryShareClass1 2024-02-01 2025-01-31 14593301 c:OrdinaryShareClass1 2025-01-31 14593301 c:OrdinaryShareClass1 2024-01-31 14593301 c:FRS102 2024-02-01 2025-01-31 14593301 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 14593301 c:FullAccounts 2024-02-01 2025-01-31 14593301 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 14593301 2 2024-02-01 2025-01-31 14593301 e:PoundSterling 2024-02-01 2025-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14593301









DELVES CONSTRUCTION LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2025

 
DELVES CONSTRUCTION LTD
REGISTERED NUMBER: 14593301

BALANCE SHEET
AS AT 31 JANUARY 2025

2025
2024
Note
£
£

FIXED ASSETS
  

Tangible assets
 4 
13,996
17,995

  
13,996
17,995

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
104,122
142,636

Cash at bank and in hand
  
100,706
60,227

  
204,828
202,863

Creditors: amounts falling due within one year
 6 
(105,985)
(160,586)

NET CURRENT ASSETS
  
 
 
98,843
 
 
42,277

TOTAL ASSETS LESS CURRENT LIABILITIES
  
112,839
60,272

PROVISIONS FOR LIABILITIES
  

Deferred tax
  
(3,499)
-

  
 
 
(3,499)
 
 
-

NET ASSETS
  
109,340
60,272


CAPITAL AND RESERVES
  

Called up share capital 
 8 
100
100

Profit and loss account
  
109,240
60,172

  
109,340
60,272


Page 1

 
DELVES CONSTRUCTION LTD
REGISTERED NUMBER: 14593301
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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: 




P Martin
Director

Date: 10 July 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
DELVES CONSTRUCTION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1.


GENERAL INFORMATION

Delves Construction Limited is a private Company limited by shares was incorporated in England and Wales. Its registered office address is Salisbury House, Station Road, Cambridge, England, CB1 2LA. Its trading address is Suite 305, Lakes Innovation Centre, Lakes Road, Braintree, England, CM7 3AN.
The Company's functional and presentational currency is GBP.

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 following principal accounting policies have been applied:

 
2.2

TURNOVER

Turnover comprises revenue recognised by the Company in respect of construction of domestic and commercial buildings. Turnover is measured as the fair value of the consideration received or receivable and is recognised in the period to which it relates.

 
2.3

INTEREST INCOME

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

CURRENT AND DEFERRED TAXATION

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Page 3

 
DELVES CONSTRUCTION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

2.ACCOUNTING POLICIES (CONTINUED)

 
2.5

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles
-
20%
Straight-line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 4

 
DELVES CONSTRUCTION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

4.


TANGIBLE FIXED ASSETS





Motor vehicles

£



COST OR VALUATION


At 1 February 2024
19,995



At 31 January 2025

19,995



DEPRECIATION


At 1 February 2024
2,000


Charge for the year on owned assets
3,999



At 31 January 2025

5,999



NET BOOK VALUE



At 31 January 2025
13,996



At 31 January 2024
17,995


5.


DEBTORS

2025
2024
£
£


Trade debtors
21,764
32,861

Other debtors
20,145
39,512

Prepayments and accrued income
62,213
70,263

104,122
142,636


Page 5

 
DELVES CONSTRUCTION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025
2024
£
£

Trade creditors
8,169
24,342

Corporation tax
15,865
10,129

Other taxation and social security
201
121

Other creditors
3,350
122,769

Accruals and deferred income
78,400
3,225

105,985
160,586



7.


DEFERRED TAXATION




2025


£






At beginning of year
-


Charged to profit or loss
(3,499)



AT END OF YEAR
(3,499)

The deferred taxation balance is made up as follows:

2025
2024
£
£


Accelerated capital allowances
(3,499)
-

(3,499)
-


8.


SHARE CAPITAL

2025
2024
£
£
ALLOTTED, CALLED UP AND FULLY PAID



100 (2024 - 100) Ordinary shares of £1.00 each
100
100


 
Page 6