REGISTERED NUMBER: 12159251 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Deltra(UK) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D Kalirai

REGISTERED OFFICE:

19 Stanley Road

Totton

Southampton

Hampshire

SO40 3PS

REGISTERED NUMBER:

12159251 (England and Wales)

ACCOUNTANTS:

Ledger Accounting Services Limited

12 West Links

Tollgate

Chandlers Ford

Southampton

Hampshire

SO53 3TG

FIXED ASSETS

Tangible assets

4

721

1,993

Investment property

5

760,991

715,000

761,712

716,993

CURRENT ASSETS

Debtors

6

452

536

Cash at bank

4,159

10,861

4,611

11,397

CREDITORS

Amounts falling due within one year

7

30,544

3,087

NET CURRENT (LIABILITIES)/ASSETS

(25,933

)

8,310

TOTAL ASSETS LESS CURRENT LIABILITIES

735,779

725,303

PROVISIONS FOR LIABILITIES

144,725

136,229

NET ASSETS

591,054

589,074

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

590,954

588,974

591,054

589,074

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 8 September 2025 and were signed by:

Mr D Kalirai - Director

1.	STATUTORY INFORMATION

Deltra(UK) 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

4,910

Disposals

(3,587

)

At 31 March 2025

1,323

DEPRECIATION

At 1 April 2024

2,917

Charge for year

263

Eliminated on disposal

(2,578

)

At 31 March 2025

602

NET BOOK VALUE

At 31 March 2025

721

At 31 March 2024

1,993

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

715,000

Additions

45,991

At 31 March 2025

760,991

NET BOOK VALUE

At 31 March 2025

760,991

At 31 March 2024

715,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2021

11,690

Valuation in 2022

703,310

Cost

45,991

760,991

If investment property had not been revalued it would have been included at the following historical cost:

31.3.25

31.3.24

£

£

Cost

11,690

11,690

investment property was valued on an open market basis on 7 May 2021 by Fox & Sons .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

452

536

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

2,872

1,224

Other creditors

27,672

1,863

30,544

3,087