DELTA OBSTRUCTION LIGHTING LIMITED

Company Registration Number:
05440686 (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

DELTA OBSTRUCTION LIGHTING LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2024

Balance sheet
Notes

DELTA OBSTRUCTION LIGHTING LIMITED

Balance sheet

As at 31 December 2024


Notes
2024
2023


£
£
Fixed assets
Tangible assets: 3 420,363 449,903
Total fixed assets: 420,363 449,903
Current assets
Stocks: 1,250 1,250
Debtors: 4 414,751 226,176
Cash at bank and in hand: 68,434 98,293
Total current assets: 484,435 325,719
Creditors: amounts falling due within one year: 5 (415,559) (316,922)
Net current assets (liabilities): 68,876 8,797
Total assets less current liabilities: 489,239 458,700
Total net assets (liabilities): 489,239 458,700
Capital and reserves
Called up share capital: 1 1
Profit and loss account: 489,238 458,699
Shareholders funds: 489,239 458,700

The notes form part of these financial statements

DELTA OBSTRUCTION LIGHTING 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 19 September 2025
and signed on behalf of the board by:

Name: Mr T Mukhtar
Status: Director

The notes form part of these financial statements

DELTA OBSTRUCTION LIGHTING 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 lighting equipment 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% Straight line Plant and machinery - 25% Straight line Motor vehicles - 25% Straight line Fixtures and fittings - 25% Straight line

Other accounting policies

Inventories Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. 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. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the profit and loss account. Hire purchase and leasing commitments Rentals payable under operating leases are charged against income on a straight line basis over the lease term. The finance element of the rental payment is charged to the profit and loss account on a method giving a constant rate of return on the balance outstanding.

DELTA OBSTRUCTION LIGHTING LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

2. Employees

2024 2023
Average number of employees during the period 11 13

DELTA OBSTRUCTION LIGHTING LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Tangible Assets

Total
Cost £
At 01 January 2024 697,429
Additions 48,906
Disposals (154,940)
At 31 December 2024 591,395
Depreciation
At 01 January 2024 247,526
Charge for year 57,784
On disposals (134,278)
At 31 December 2024 171,032
Net book value
At 31 December 2024 420,363
At 31 December 2023 449,903

DELTA OBSTRUCTION LIGHTING LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Debtors

2024 2023
££
Debtors due after more than one year: 13,019 13,628

Debtors comprise of: Trade debtors - £365,149 (2023 - £197,664), Other debtors - £49,602 (2023 - £28,512).

DELTA OBSTRUCTION LIGHTING LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

5. Creditors: amounts falling due within one year note

Trade creditors - £253,569 (2023 - £23,667) Amounts owed to group undertakings and undertakings in which the company has a participating interest - £74,848 (2023 - £112,382) Taxation and social security - £21,694 (2023 - £40,844) Other creditors - £65,448 (2023 - £140,029)

DELTA OBSTRUCTION LIGHTING LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

6. Related party transactions

The company is a wholly owned subsidiary of Delta Obstruction Lighting (Holdings) Limited, a company incorporated in England & Wales. The parent company's registered office address is; Aviation House, 76 Mellor Street, Rochdale, Lancashire, OL12 6AA