The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Delta Management and Consulting Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6th Floor, 9 Appold Street, London, EC2A 2AP.

These financial statements have been prepared in accordance with Section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

At the balance sheet date, the company made a trueloss for the year of £53,367 (2023: Loss of £22,897), and had net liabilities at that date of £127,268. Subsequent to the year end, the company has continued to trade in line with previously set expectations. The company’s parent company, Rhonda Limited and its directors have confirmed in writing that it will provide financial support to the company for a period of at least 12 months from the date of approval of these financial statements and this will not be withdrawn in the intervening period. Therefore the directors of Delta Management & Consultancy Limited believe that it is appropriate to prepare these financial statements on a going concern basis and are not aware of any reason why support would not be forthcoming from Rhonda Limited.

Cash at bank and in hand are basic financial assets and include cash in hand and deposits held at call with banks.

The company only has basic financial instruments measured at amortised cost with no items measured at fair value.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

The average monthly number of persons (including directors) employed by the company during the year were as follows:-

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

The company's parent undertaking is Rhonda Limited (a company registered in Charter Place, 23/27 Seaton Place, St Helier, Jersey, Channel Islands JE1 1JY) by virtue of their ownership of 100% of the issues share capital in the company.

There is no ultimate controlling party.