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REGISTERED NUMBER: 11703053 (England and Wales)















Unaudited Financial Statements

for the Year Ended

30 November 2024

for

Delta Contracts Midlands Ltd

Delta Contracts Midlands Ltd (Registered number: 11703053)

Contents of the Financial Statements
for the Year Ended 30 November 2024










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Delta Contracts Midlands Ltd

Company Information
for the Year Ended 30 November 2024







DIRECTOR: L A Mansfield





REGISTERED OFFICE: Charnwood House
Harcourt Way
Meridian Business Park
Leicestershire
LE19 1WP





REGISTERED NUMBER: 11703053 (England and Wales)





ACCOUNTANTS: The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Delta Contracts Midlands Ltd


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Delta Contracts Midlands Ltd for the year ended 30 November 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Delta Contracts Midlands Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Delta Contracts Midlands Ltd and state those matters that we have agreed to state to the director of Delta Contracts Midlands Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Delta Contracts Midlands Ltd and its director for our work or for this report.

It is your duty to ensure that Delta Contracts Midlands Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Delta Contracts Midlands Ltd. You consider that Delta Contracts Midlands Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Delta Contracts Midlands Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP


26 August 2025

Delta Contracts Midlands Ltd (Registered number: 11703053)

Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 539,984 459,507

CURRENT ASSETS
Stocks 93,237 88,766
Debtors 5 1,124,860 1,134,441
Cash at bank and in hand 112,097 207,738
1,330,194 1,430,945
CREDITORS
Amounts falling due within one year 6 734,085 1,000,442
NET CURRENT ASSETS 596,109 430,503
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,136,093

890,010

CREDITORS
Amounts falling due after more than
one year

7

(207,285

)

(31,110

)

PROVISIONS FOR LIABILITIES (128,528 ) (114,877 )
NET ASSETS 800,280 744,023

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 800,180 743,923
SHAREHOLDERS' FUNDS 800,280 744,023

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Contracts Midlands Ltd (Registered number: 11703053)

Balance Sheet - continued
30 November 2024


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 director and authorised for issue on 26 August 2025 and were signed by:





L A Mansfield - Director


Delta Contracts Midlands Ltd (Registered number: 11703053)

Notes to the Financial Statements
for the Year Ended 30 November 2024


1. STATUTORY INFORMATION

Delta Contracts Midlands Ltd 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.

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
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.
Leasehold improvements - 10% on cost
Plant and machinery - 20% reducing balance
Fixtures and fittings - 20% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

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.


Delta Contracts Midlands Ltd (Registered number: 11703053)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
The finance element of the rental payment is charged to the profit and loss account at rates of charge on the net obligations in each period.

Rentals paid under operating leases are changed 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 18 (2023 - 17 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Leasehold Plant and and
improvements machinery fittings
£    £    £   
COST
At 1 December 2023 165,277 328,263 16,719
Additions 16,398 99,595 1,170
Disposals - (48,330 ) (6,666 )
At 30 November 2024 181,675 379,528 11,223
DEPRECIATION
At 1 December 2023 15,444 91,051 8,424
Charge for year 17,199 57,387 1,261
Eliminated on disposal - (36,458 ) (3,984 )
At 30 November 2024 32,643 111,980 5,701
NET BOOK VALUE
At 30 November 2024 149,032 267,548 5,522
At 30 November 2023 149,833 237,212 8,295

Delta Contracts Midlands Ltd (Registered number: 11703053)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 December 2023 117,628 27,163 655,050
Additions 73,278 8,935 199,376
Disposals (23,782 ) (8,100 ) (86,878 )
At 30 November 2024 167,124 27,998 767,548
DEPRECIATION
At 1 December 2023 59,114 21,510 195,543
Charge for year 17,636 3,551 97,034
Eliminated on disposal (16,850 ) (7,721 ) (65,013 )
At 30 November 2024 59,900 17,340 227,564
NET BOOK VALUE
At 30 November 2024 107,224 10,658 539,984
At 30 November 2023 58,514 5,653 459,507

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade debtors 1,052,316 1,048,796
Other debtors 40,000 40,181
VAT 22,170 35,736
Prepayments 10,374 9,728
1,124,860 1,134,441

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Bank loans and overdrafts 10,375 10,119
Hire purchase contracts 44,920 7,687
Trade creditors 186,605 462,791
Corporation tax 11,008 17,786
Social security and other taxes 11,814 7,823
Other creditors 1,184 -
Directors' current accounts 49,098 53,014
Accruals and deferred income 419,081 441,222
734,085 1,000,442

Delta Contracts Midlands Ltd (Registered number: 11703053)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.24 30.11.23
£    £   
Bank loans - 1-2 years 5,285 15,659
Hire purchase contracts 202,000 15,451
207,285 31,110

8. SECURED DEBTS

The following secured debts are included within creditors:

30.11.24 30.11.23
£    £   
Bank loans 15,660 25,778
Hire purchase contracts 246,920 23,138
262,580 48,916

The hire purchase creditor is secured on the assets to which it relates.

The bank loan is secured against the property to which it relates.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.24 30.11.23
value: £    £   
100 Ordinary £1 100 100

10. OTHER FINANCIAL COMMITMENTS

The company had total guarantees and commitments at the balance sheet date of £616,875 (2023 - £695,625)

11. ULTIMATE CONTROLLING PARTY

The controlling party is L A Mansfield.