REGISTERED NUMBER: 05753765 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

DELEN TOOLING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P B Brown

Mrs D A Brown

SECRETARY:

REGISTERED OFFICE:

102 Lower Guildford Road,

Knaphill

Woking

Surrey

GU21 2EP

REGISTERED NUMBER:

05753765 (England and Wales)

ACCOUNTANTS:

Kingfisher Business Advisors Ltd

Chartered Accountants

126

Liberty Lane

Addlestone

Surrey

KT15 1NL

FIXED ASSETS

Tangible assets

4

3,977

6,304

CURRENT ASSETS

Stocks

3,000

3,000

Debtors

5

55,829

78,986

Cash at bank

8,493

23,026

67,322

105,012

CREDITORS

Amounts falling due within one year

6

64,608

92,507

NET CURRENT ASSETS

2,714

12,505

TOTAL ASSETS LESS CURRENT LIABILITIES

6,691

18,809

CREDITORS

Amounts falling due after more than one year

7

26,612

36,458

NET LIABILITIES

(19,921

)

(17,649

)

CAPITAL AND RESERVES

Called up share capital

500

500

Retained earnings

(20,421

)

(18,149

)

(19,921

)

(17,649

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 September 2025 and were signed on its behalf by:

P B Brown - Director

1.	STATUTORY INFORMATION

Delen Tooling 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.

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.

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 Statement of Income and Retained Earnings, 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.

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 5 (2023 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2023

and 30 June 2024

212,998

DEPRECIATION

At 1 July 2023

206,694

Charge for year

2,327

At 30 June 2024

209,021

NET BOOK VALUE

At 30 June 2024

3,977

At 30 June 2023

6,304

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.24

30.6.23

£

£

Trade debtors

51,461

71,884

Other debtors

4,368

7,102

55,829

78,986

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.24

30.6.23

£

£

Trade creditors

21,651

22,923

Taxation and social security

40,691

38,549

Other creditors

2,266

31,035

64,608

92,507

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.24

30.6.23

£

£

Other creditors

26,612

36,458