Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31false1true2024-01-01No description of principal activity2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08804261 2024-01-01 2024-12-31 08804261 2023-01-01 2023-12-31 08804261 2024-12-31 08804261 2023-12-31 08804261 c:Director1 2024-01-01 2024-12-31 08804261 d:CurrentFinancialInstruments 2024-12-31 08804261 d:CurrentFinancialInstruments 2023-12-31 08804261 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 08804261 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 08804261 d:ShareCapital 2024-12-31 08804261 d:ShareCapital 2023-12-31 08804261 d:RetainedEarningsAccumulatedLosses 2024-12-31 08804261 d:RetainedEarningsAccumulatedLosses 2023-12-31 08804261 c:OrdinaryShareClass1 2024-01-01 2024-12-31 08804261 c:OrdinaryShareClass1 2024-12-31 08804261 c:OrdinaryShareClass1 2023-12-31 08804261 c:FRS102 2024-01-01 2024-12-31 08804261 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08804261 c:FullAccounts 2024-01-01 2024-12-31 08804261 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08804261 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

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)


Page 1
 
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.

 
Page 4