THINKDELTA GROUP LIMITED

Company Registration Number:
02529739 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2024

Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

THINKDELTA GROUP LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2024

Balance sheet
Notes

THINKDELTA GROUP LIMITED

Balance sheet

As at 31 December 2024


Notes
2024
2023


£
£
Fixed assets
Tangible assets: 3 422,745 434,972
Investments: 4 1,173,982 1,173,982
Total fixed assets: 1,596,727 1,608,954
Current assets
Debtors: 5 627,461 614,679
Cash at bank and in hand: 35,664 167,139
Total current assets: 663,125 781,818
Creditors: amounts falling due within one year: 6 (735,944) (808,541)
Net current assets (liabilities): (72,819) (26,723)
Total assets less current liabilities: 1,523,908 1,582,231
Creditors: amounts falling due after more than one year: 7 (191,000) (203,943)
Total net assets (liabilities): 1,332,908 1,378,288
Capital and reserves
Called up share capital: 2,747 2,747
Revaluation reserve:8789,056789,056
Other reserves: 2,836 2,836
Profit and loss account: 538,269 583,649
Shareholders funds: 1,332,908 1,378,288

The notes form part of these financial statements

THINKDELTA GROUP LIMITED

Balance sheet statements

For the year ending 31 December 2024 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 10 September 2025
and signed on behalf of the board by:

Name: Mrs E J Hill
Status: Director

The notes form part of these financial statements

THINKDELTA GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

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 comprises the invoiced value of management services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets and depreciation policy

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Land and buildings - 2% per annum on cost Plant and machinery - 25% Straight line Motor vehicles - 25% Straight line Fixtures and fittings - 25% Straight line

Other accounting policies

Deferred tax Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. Investments Investments in shares in associated group companies are included at fair value.

THINKDELTA GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

2. Employees

2024 2023
Average number of employees during the period 5 4

THINKDELTA GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Tangible Assets

Total
Cost £
At 01 January 2024 789,533
Disposals (99,445)
At 31 December 2024 690,088
Depreciation
At 01 January 2024 354,561
Charge for year 12,227
On disposals (99,445)
At 31 December 2024 267,343
Net book value
At 31 December 2024 422,745
At 31 December 2023 434,972

THINKDELTA GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Fixed investments

Cost at 01 January 2024 and 31 December 2024 - £1,173,982 Net book value at 31 December 2024 - £1,173,982 Net book value at 31 December 2023 - £1,173,982

THINKDELTA GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

5. Debtors

Debtors comprise of: Trade debtors - £34,092 (2023 - £13,593), Amounts owed by group undertakings and participating interests - £585,752 (2023 - £584,939), Other debtors - £7,617 (2023 - £16,147)

THINKDELTA GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

6. Creditors: amounts falling due within one year note

Bank loans and overdraft (secured) - £18,000 (2023 - £17,690) Trade creditors - £36,219 (2023 - £41,606) Amounts owed to group undertakings and undertakings in which the company has a participating interest - £358,297 (2023 - £522,237) Taxation and social security - £36,010 (2023 - £21,666) Other creditors - £287,418 (2023 - £205,342) Bank loans and overdraft are secured against the assets to which they relate.

THINKDELTA GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

7. Creditors: amounts falling due after more than one year note

Bank loans and overdraft (secured) - £191,000 (2023 - £203,943) Bank loans and overdraft are secured against the assets to which they relate.

THINKDELTA GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

8. Revaluation reserve

2024
£
Balance at 01 January 2024 789,056
Surplus or deficit after revaluation 0
Balance at 31 December 2024 789,056

THINKDELTA GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

9. Related party transactions

Parent-subsidiary relationship The company is a wholly owned subsidiary of Brightissue Holdings Limited, a company incorporated in England and Wales. The parent company's registered office address is: Delta House, Wrigley Street, Oldham, OL4 1SL