REGISTERED NUMBER: 09714691 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

DELTA MEDICAL LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Shahid Visram

REGISTERED OFFICE:

137 Russell Road

Birmingham

United Kingdom

West Midlands

B13 8RS

REGISTERED NUMBER:

09714691 (England and Wales)

ACCOUNTANTS:

Brindleys Limited

2 Wheeleys Road

Edgbaston

Birmingham

West Midlands

B15 2LD

FIXED ASSETS

Tangible assets

4

2,852

2,236

CURRENT ASSETS

Debtors

5

165,003

230,447

Cash at bank

187,971

78,451

352,974

308,898

CREDITORS

Amounts falling due within one year

6

81,704

24,448

NET CURRENT ASSETS

271,270

284,450

TOTAL ASSETS LESS CURRENT LIABILITIES

274,122

286,686

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

274,022

286,586

SHAREHOLDERS' FUNDS

274,122

286,686

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 26 September 2025 and were signed by:

Shahid Visram - Director

1.	STATUTORY INFORMATION

Delta Medical Ltd 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.

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 reducing balance

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 statement of financial position date.

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.

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

Fixtures

and

fittings

£

COST

At 1 September 2024

6,772

Additions

1,567

At 31 August 2025

8,339

DEPRECIATION

At 1 September 2024

4,536

Charge for year

951

At 31 August 2025

5,487

NET BOOK VALUE

At 31 August 2025

2,852

At 31 August 2024

2,236

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

165,003

230,049

Prepayments

-

398

165,003

230,447

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

27,524

22,528

Social security and other taxes

36

-

Directors' current accounts

52,224

-

Accrued expenses

1,920

1,920

81,704

24,448

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

89

Ordinary A

£1

89

89

5

Ordinary B

£1

5

5

3

Ordinary C

£1

3

3

1

Ordinary D

£1

1

1

2

Ordinary E

£1

2

2

100

100

8.

RESERVES

Retained

earnings

£

At 1 September 2024

286,586

Profit for the year

90,936

Dividends

(103,500

)

At 31 August 2025

274,022