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Registered number: 08804261 LEYDEN DELTA LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
LEYDEN DELTA LIMITED REGISTERED NUMBER: 08804261 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 8,932 |  | 50 |
Cash at bank and in hand |  | 2 |  | 9,061 |
|  | 8,934 |  | 9,111 |
Creditors: amounts falling due within one year | 5 | (32,213) |  | (26,816) |
Net current liabilities |  |  | (23,279) |  | (17,705)
Total assets less current liabilities |  |  | (23,279) |  | (17,705)
Net liabilities |  |  | (23,279) |  | (17,705)
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 1 |  | 1
Profit and loss account |  |  | (23,280) |  | (17,706)
|  |  | (23,279) |  | (17,705)
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LEYDEN DELTA LIMITED REGISTERED NUMBER: 08804261 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2024 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 4 August 2025.
W M van Rijn
Director
The notes on pages 3 to 4 form part of these financial statements. Page 2
LEYDEN DELTA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 1.Accounting policies
| 1.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The presentational currency of the Company is GBP. The following principal accounting policies have been applied:
| 1.2 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 1.3 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 1.4 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 1.5 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2. | General information
Leyden Delta Limited is a private company, limited by shares and incorporated in England and Wales. Its registered number is: 08804261. The address of its Registered office is: Unit 5 Alton Road Ross-On-Wye Herefordshire HR9 5WA Page 3
LEYDEN DELTA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2023 - 1).
4. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed by related parties | 50 | 50
| Other debtors | 8,882 | -
|  | 8,932 | 50
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 20,659 | 15,263
| Amounts owed to related parties | 11,554 | 11,553
|  | 32,213 | 26,816
6. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2023 - 1) Ordinary share of £1.00 | 1 | 1
7. | Ultimate parent undertaking and controlling party
The ultimate parent undertaking of the Company is Leyden Pharmaceutical BV, their Registered Office is Neerbosscheweg 620, 6544LL Nijmegen, The Netherlands. The ultimate controlling parties are W M van Rijn and M Helthuis-Jollie, by virtue of their shareholdings in the parent company.
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