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REGISTERED NUMBER: 13311456 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 March 2025

for

DELLTON LIMITED

DELLTON LIMITED (REGISTERED NUMBER: 13311456)

Contents of the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DELLTON LIMITED

Company Information
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: S L Blundell
J L Blundell





REGISTERED OFFICE: Bryant House
Bryant Road
Strood
Rochester
Kent
ME2 3EW





REGISTERED NUMBER: 13311456 (England and Wales)





ACCOUNTANTS: Friend & Grant Ltd
Bryant House
Bryant Road
Strood
Rochester
Kent
ME2 3EW

DELLTON LIMITED (REGISTERED NUMBER: 13311456)

Balance Sheet
31 MARCH 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 90,335 15,495

CURRENT ASSETS
Stocks 2,616 1,437
Debtors 5 155,754 93,853
Cash at bank 49,526 62,770
207,896 158,060
CREDITORS
Amounts falling due within one year 6 188,163 89,345
NET CURRENT ASSETS 19,733 68,715
TOTAL ASSETS LESS CURRENT
LIABILITIES

110,068

84,210

CREDITORS
Amounts falling due after more than one
year

7

(63,788

)

-

PROVISIONS FOR LIABILITIES (854 ) (3,651 )
NET ASSETS 45,426 80,559

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 45,326 80,459
45,426 80,559

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

The members have not required the company to obtain an audit of its financial statements for the year 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.

DELLTON LIMITED (REGISTERED NUMBER: 13311456)

Balance Sheet - continued
31 MARCH 2025


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 9 July 2025 and were signed on its behalf by:





S L Blundell - Director


DELLTON LIMITED (REGISTERED NUMBER: 13311456)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

Dellton 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 Pound Sterling (£).


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.

Turnover
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable from the sale of goods or exchange of services, excluding discounts, rebates, value added tax and other sales taxes. Revenue is not recognised when goods or services are exchanged for goods or services that are of a similar nature and value or when the transaction lacks commercial substance.

Rendering of services

The percentage of completion method is used to calculate the revenue recognised at the period end.

Revenue from the rendering of services is recognised when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;
- it is probable that the economic benefits associated with the transaction will flow to the entity;
- the stage of completion of the transaction at the end of the reporting period can be measured reliably; and
- the costs incurred for the transaction and the costs to complete the transaction can be measured reliably.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Motor vehicles - 15% on reducing balance
Computer equipment - 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


DELLTON LIMITED (REGISTERED NUMBER: 13311456)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year 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 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.

Hire purchase and leasing commitments
Assets held under finance lease and hire purchase contracts are capitalised in the balance sheet and depreciated over their expected useful lives. The interest element of the leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease.

All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.

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.

Employee benefits
The company recognises a provision for annual leave accrued by employees as a result of services rendered in current period, and which employees are entitled to carry forward and use within the next 12 months. The provision is measured at the salary cost payable for the period of absence.

Financial instruments
Basic financial assets/liabilities including trade and other receivables/payables, cash and bank balances, are initially recognised at transaction price unless the arrangement constitutes a financing transaction (loan over period of time) where the transaction is measured at present value of the future receipts discounted at a market rate of interest. Such assets/liabilities are subsequently carried at amortised cost using the effective interest method.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 2 ) .

DELLTON LIMITED (REGISTERED NUMBER: 13311456)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025


4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2024 2,708 16,137 2,816 21,661
Additions 395 102,459 324 103,178
Disposals (1,454 ) (16,138 ) - (17,592 )
At 31 March 2025 1,649 102,458 3,140 107,247
DEPRECIATION
At 1 April 2024 629 4,890 647 6,166
Charge for year 219 15,484 374 16,077
Eliminated on disposal (441 ) (4,890 ) - (5,331 )
At 31 March 2025 407 15,484 1,021 16,912
NET BOOK VALUE
At 31 March 2025 1,242 86,974 2,119 90,335
At 31 March 2024 2,079 11,247 2,169 15,495

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 101,360
At 31 March 2025 101,360
DEPRECIATION
Charge for year 15,319
At 31 March 2025 15,319
NET BOOK VALUE
At 31 March 2025 86,041

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 86,661 18,644
Other debtors 69,093 75,209
155,754 93,853

DELLTON LIMITED (REGISTERED NUMBER: 13311456)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 9,660 -
Trade creditors 4,178 1,324
Taxation and social security 12,707 30,045
Other creditors 161,618 57,976
188,163 89,345

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Hire purchase contracts 63,788 -

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
S L Blundell and J L Blundell
Balance outstanding at start of year (12,822 ) -
Amounts advanced 844 1,178
Amounts repaid (21,179 ) (14,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (33,157 ) (12,822 )

The loan from the directors' to the company is unsecured and repayable on demand. Interest has been charged at a rate of 12% per annum.