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Company Registration No. 07432507 (England and Wales)
Dela Fire and Security Limited Unaudited accounts for the year ended 30 November 2024
Dela Fire and Security Limited Unaudited accounts Contents
Page
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Dela Fire and Security Limited Company Information for the year ended 30 November 2024
Director
Stephen Lawrence
Company Number
07432507 (England and Wales)
Registered Office
Unit N OYO Business Unitd Barge Way Sittingbourne Kent ME10 2FB United Kingdom
Accountants
Rustrick Accountants Limited 380A New Hythe lane Larkfield Maidstone Kent ME20 6RZ
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Dela Fire and Security Limited Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
256,039 
215,888 
Current assets
Debtors
589,202 
526,211 
Cash at bank and in hand
1,158,448 
1,474,232 
1,747,650 
2,000,443 
Creditors: amounts falling due within one year
(812,703)
(869,376)
Net current assets
934,947 
1,131,067 
Total assets less current liabilities
1,190,986 
1,346,955 
Creditors: amounts falling due after more than one year
(17,458)
(40,924)
Provisions for liabilities
Deferred tax
(46,941)
(42,293)
Net assets
1,126,587 
1,263,738 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,126,487 
1,263,638 
Shareholders' funds
1,126,587 
1,263,738 
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 August 2025 and were signed on its behalf by
Stephen Lawrence Director Company Registration No. 07432507
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Dela Fire and Security Limited Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
Dela Fire and Security Limited is a private company, limited by shares, registered in England and Wales, registration number 07432507. The registered office is Unit N OYO Business Unitd, Barge Way, Sittingbourne, Kent, ME10 2FB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
5% straight line
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing blance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Dela Fire and Security Limited Notes to the Accounts for the year ended 30 November 2024
Pension costs
Contributions in respect of the company's defined contribution pension scheme are charged to the profit and loss account for the year in which they are payable to the scheme. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 December 2023
22,560 
15,844 
381,942 
39,028 
36,910 
496,284 
Additions
- 
- 
165,948 
- 
2,498 
168,446 
Disposals
- 
- 
(98,046)
- 
- 
(98,046)
At 30 November 2024
22,560 
15,844 
449,844 
39,028 
39,408 
566,684 
Depreciation
At 1 December 2023
5,640 
14,806 
207,796 
29,642 
22,512 
280,396 
Charge for the year
1,128 
260 
73,053 
2,345 
3,618 
80,404 
On disposals
- 
- 
(50,155)
- 
- 
(50,155)
At 30 November 2024
6,768 
15,066 
230,694 
31,987 
26,130 
310,645 
Net book value
At 30 November 2024
15,792 
778 
219,150 
7,041 
13,278 
256,039 
At 30 November 2023
16,920 
1,038 
174,146 
9,386 
14,398 
215,888 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
583,660 
515,820 
Accrued income and prepayments
5,542 
5,391 
Other debtors
- 
5,000 
589,202 
526,211 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
5,467 
11,467 
Trade creditors
38,314 
44,488 
Taxes and social security
300,785 
285,110 
Other creditors
- 
6,523 
Loans from directors
468,137 
521,788 
812,703 
869,376 
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Dela Fire and Security Limited Notes to the Accounts for the year ended 30 November 2024
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
17,458 
40,924 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Controlling party
The ultimate controlling party is that of Mr S Lawrence by virtue of his share holding
10
Average number of employees
During the year the average number of employees was 9 (2023: 9).
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