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REGISTERED NUMBER: 13945345 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

DELTA G LIMITED

DELTA G LIMITED (REGISTERED NUMBER: 13945345)






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


DELTA G LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: M S Holynski
P Stirling
J M Williams
A D Lowe





REGISTERED OFFICE: Birmingham Research &
Development Ltd Birmingham Research
Park, 76 Vincent Drive
Birmingham
West Midlands
B15 2SQ





REGISTERED NUMBER: 13945345 (England and Wales)





ACCOUNTANTS: Thompson Taraz Rand Ltd
Chartered Accountants
10 Jesus Lane
Cambridge
Cambridgeshire
CB5 8BA

DELTA G LIMITED (REGISTERED NUMBER: 13945345)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 5 127,996 45,240

CURRENT ASSETS
Debtors 6 1,055,912 632,201
Cash and cash equivalents 436,739 636,351
1,492,651 1,268,552
CREDITORS
Amounts falling due within one year 7 (569,681 ) (221,355 )
NET CURRENT ASSETS 922,970 1,047,197
TOTAL ASSETS LESS CURRENT LIABILITIES 1,050,966 1,092,437

PROVISIONS FOR LIABILITIES 9 (31,999 ) (8,595 )
NET ASSETS 1,018,967 1,083,842

CAPITAL AND RESERVES
Called up share capital 10 18 18
Share premium 2,027,476 1,524,975
Retained earnings (1,008,527 ) (441,151 )
SHAREHOLDERS' FUNDS 1,018,967 1,083,842

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.

DELTA G LIMITED (REGISTERED NUMBER: 13945345)

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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 July 2025 and were signed on its behalf by:





A D Lowe - Director


DELTA G LIMITED (REGISTERED NUMBER: 13945345)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Delta G 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis.

The directors have reviewed the company’s financial position, cash flow forecasts, and funding requirements. Despite reporting a loss for the year of £567,376 (2024: £441,151), the directors consider that the company has adequate resources to continue in operational existence for the foreseeable future.

The directors have assessed the company’s ability to meet its liabilities as they fall due for a period of at least 12 months from the date of approval of the financial statements and have a reasonable expectation that the company will be able to continue in business.

Accordingly, the financial statements do not include any adjustments that would result if the company were unable to continue as a going concern.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Fixtures and fittings - 33.33% on cost
Computer equipment - 33.33% on cost

Financial instruments
Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.


DELTA G LIMITED (REGISTERED NUMBER: 13945345)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

3. ACCOUNTING POLICIES - continued
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.

Research and development
Expenditure on research is written off in the year it is incurred. Costs on development of new
products for commercial resale are capitalised and amortised over the usual life of the product from
when the products are brought into use.

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.

Government grants
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received using the performance model.

The grant will therefore be recognised in other income when the grant proceeds are received or receivable provided the terms of the grant do not impose future performance related conditions.

If the terms of the grant do impose future performance related conditions, the grant is only recognised in income when the performance related conditions are met.

Any grants that are received before the recognition criteria is met are recognised in the entity's financial statements as a liability.

Other tax information
Deferred tax on trading losses:
The company has tax losses available to carry forward against future taxable profits. No deferred tax asset has been recognised in respect of these losses due to uncertainty over the timing and extent of future taxable profits.

Notional tax deductions on R&D claims:
Included within debtors is £127,864 (2024: £27,184), representing amounts that may be offset against future tax liabilities arising from research and development claims. These amounts are not refundable.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 4 ) .

DELTA G LIMITED (REGISTERED NUMBER: 13945345)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 48,583
Additions 109,492
At 31 March 2025 158,075
DEPRECIATION
At 1 April 2024 3,343
Charge for year 26,736
At 31 March 2025 30,079
NET BOOK VALUE
At 31 March 2025 127,996
At 31 March 2024 45,240

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 1,055,912 632,201

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 434,617 211,122
Taxation and social security 82,669 8,702
Other creditors 52,395 1,531
569,681 221,355

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2025 2024
£    £   
Within one year 43,330 -
Between one and five years 79,438 -
122,768 -

9. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 31,999 8,595

DELTA G LIMITED (REGISTERED NUMBER: 13945345)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

9. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 April 2024 8,595
Provided during year 23,404
Balance at 31 March 2025 31,999

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
1,000,000 A Ordinary 0.001 p 10 10
804,572 B Ordinary 0.001 p 8 8
18 18