DELOTAS LIMITED

Company Registration Number:
10018891 (England and Wales)

Unaudited abridged accounts for the year ended 31 March 2025

Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

DELOTAS LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet
Notes

DELOTAS LIMITED

Balance sheet

As at 31 March 2025


Notes

2025

13 months to 31 March 2024


£

£
Fixed assets
Intangible assets: 3 2,139 4,472
Tangible assets: 4 8,158 7,087
Total fixed assets: 10,297 11,559
Current assets
Debtors: 5 81,535 39,592
Cash at bank and in hand: 67,905 65,573
Total current assets: 149,440 105,165
Creditors: amounts falling due within one year: 6 (73,948) (61,669)
Net current assets (liabilities): 75,492 43,496
Total assets less current liabilities: 85,789 55,055
Total net assets (liabilities): 85,789 55,055
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 85,689 54,955
Shareholders funds: 85,789 55,055

The notes form part of these financial statements

DELOTAS LIMITED

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 15 August 2025
and signed on behalf of the board by:

Name: Nathan Henwood
Status: Director

The notes form part of these financial statements

DELOTAS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services and is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Tangible fixed assets and depreciation policy

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: Motor vehicles - 25% straight line Plant & Machinery - 25% straight line Fixtures, fittings and equipment - 15% straight line

Intangible fixed assets and amortisation policy

Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. Goodwill is written off over three years.

Other accounting policies

Debtors Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. Creditors Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Taxation A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

DELOTAS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

2. Employees

2025 13 months to 31 March 2024
Average number of employees during the period 4 4

DELOTAS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Intangible Assets

Total
Cost £
At 01 April 2024 7,000
At 31 March 2025 7,000
Amortisation
At 01 April 2024 2,528
Charge for year 2,333
At 31 March 2025 4,861
Net book value
At 31 March 2025 2,139
At 31 March 2024 4,472

DELOTAS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Tangible Assets

Total
Cost £
At 01 April 2024 9,344
Additions 3,883
At 31 March 2025 13,227
Depreciation
At 01 April 2024 2,257
Charge for year 2,812
At 31 March 2025 5,069
Net book value
At 31 March 2025 8,158
At 31 March 2024 7,087

DELOTAS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

5. Debtors

Trade debtors - £80,487 (2024 - £38,996), Other debtors - £1,048 (2024 - £596).

DELOTAS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

6. Creditors: amounts falling due within one year note

Taxation and social security - £21,209 (2024 - £27,554). Other creditors - £52,739 (2024 - £34,115).

DELOTAS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

7. Related party transactions

Name of the related party: Nathan Henwood
Relationship:
Director
Description of the Transaction: During the year the director provided an interest free loan to the company, that was unsecured and repayable on demand. The balance owed to the director at the year end was:
£
Balance at 01 April 2024 33,265
Balance at 31 March 2025 51,887