REGISTERED NUMBER: 06561791 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

D.L.T. (Organic) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D L Tapper

REGISTERED OFFICE:

BCL House

2 Pavilion Business Park

Royds Hall Road

LEEDS

West Yorkshire

LS12 6AJ

REGISTERED NUMBER:

06561791 (England and Wales)

ACCOUNTANTS:

SMH BCL Accountants Ltd

2, Pavilion Business Park

Royds Hall Road

Lower Wortley

Leeds

LS12 6AJ

FIXED ASSETS

Intangible assets

4

-

41

Tangible assets

5

24,645

10,033

24,645

10,074

CURRENT ASSETS

Stocks

41,850

42,500

Debtors

6

15,342

14,158

Cash at bank and in hand

3,840

22,175

61,032

78,833

CREDITORS

Amounts falling due within one year

7

133,203

119,901

NET CURRENT LIABILITIES

(72,171

)

(41,068

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(47,526

)

(30,994

)

PROVISIONS FOR LIABILITIES

3,919

1,807

NET LIABILITIES

(51,445

)

(32,801

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(51,446

)

(32,802

)

SHAREHOLDERS' FUNDS

(51,445

)

(32,801

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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.

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 1 September 2025 and were signed by:

Mr D L Tapper - Director

1.	STATUTORY INFORMATION

D.L.T. (Organic) Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

30% on reducing balance

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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

Rentals paid under operating leases are charged 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 7 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 July 2024

and 30 June 2025

1,500

AMORTISATION

At 1 July 2024

1,459

Amortisation for year

41

At 30 June 2025

1,500

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

41

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 July 2024

1,479

9,934

33,166

949

45,528

Additions

3,629

12,412

2,088

-

18,129

At 30 June 2025

5,108

22,346

35,254

949

63,657

DEPRECIATION

At 1 July 2024

1,479

7,711

25,433

872

35,495

Charge for year

181

1,507

1,752

77

3,517

At 30 June 2025

1,660

9,218

27,185

949

39,012

NET BOOK VALUE

At 30 June 2025

3,448

13,128

8,069

-

24,645

At 30 June 2024

-

2,223

7,733

77

10,033

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

15,342

14,158

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

35,032

97,346

Taxation and social security

6,131

1,539

Other creditors

92,040

21,016

133,203

119,901

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr D L Tapper.

The ultimate controlling party is Mr D L Tapper.