Registered number
SC784934
Delta Five Property Ltd
Filleted Accounts
31 October 2024

Delta Five Property Ltd
Registered number: | SC784934
Balance Sheet
as at 31 October 2024
Notes |  |  | 2024 |
£ |
Fixed assets
Tangible assets | 3 |  |  | 265,292
Current assets
Cash at bank and in hand |  |  | 19,115
Creditors: amounts falling due within one year | 4 |  | (136,557)
Net current liabilities |  |  |  | (117,442) |
Net assets |  |  |  | 147,850 |
Capital and reserves
Called up share capital |  |  |  | 100
Profit and loss account |  |  |  | 147,750
Shareholder's funds |  |  |  | 147,850 |
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Callum Rogers
Director
Approved by the board on 16 September 2025

Delta Five Property Ltd
Notes to the Accounts
for the year ended 31 October 2024
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Freehold Property | Nil
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2024
Number
| Average number of persons employed by the company | 0
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Freehold Property
£
| Cost
| Additions | 265,292
| At 31 October 2024 | 265,292
| Depreciation
| At 31 October 2024 | -
| Net book value
| At 31 October 2024 | 265,292
4 | Creditors: amounts falling due within one year | 2024
£
| Directors loan account | 133,777
| Corporation tax | 680
| Accruals | 2,100
|  |  |  |  |  |  |  | 136,557
5 | Other information
| Delta Five Property Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
| 138 Main Street
| Newtongrange
| Scotland
| EH22 4PF

Delta Five Property Ltd SC784934 false 2023-11-01 2024-10-31 2024-10-31 VT Final Accounts April 2025 Callum Rogers No description of principal activity SC784934 2023-11-01 2024-10-31 SC784934 bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 SC784934 bus:AuditExemptWithAccountantsReport 2023-11-01 2024-10-31 SC784934 bus:Director40 2023-11-01 2024-10-31 SC784934 countries:England 2023-11-01 2024-10-31 SC784934 bus:FRS102 2023-11-01 2024-10-31 SC784934 bus:FilletedAccounts 2023-11-01 2024-10-31 SC784934 2024-10-31 SC784934 core:WithinOneYear 2024-10-31 SC784934 core:ShareCapital 2024-10-31 SC784934 core:RetainedEarningsAccumulatedLosses 2024-10-31 SC784934 2023-10-31 iso4217:GBP xbrli:pure