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REGISTERED NUMBER: 06650528 (England and Wales)

DELTA CNC LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

DELTA CNC LIMITED (REGISTERED NUMBER: 06650528)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

DELTA CNC LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | Mrs M M E Spence

| B Spence

| REGISTERED OFFICE: | 16 Jubilee Parkway

| Jubilee Business Park

| Derby

| United Kingdom

| DE21 4BJ

| BUSINESS ADDRESS: | Unit 24

| Robinsons Industrial Estate

| Shaftesbury Street

| Derby

| DE23 8NL

| REGISTERED NUMBER: | 06650528 (England and Wales)

DELTA CNC LIMITED (REGISTERED NUMBER: 06650528)

BALANCE SHEET

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 1 |  | 1 |  |

Tangible assets | 5 | 7,707 |  | 10,308 |  |

7,708 |  | 10,309 |  |

CURRENT ASSETS

Stocks | 2,029 |  | 1,978 |  |

Debtors | 6 | 64,252 |  | 58,097 |  |

Cash at bank | 3,880 |  | 9,307 |  |

70,161 |  | 69,382 |  |

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | 7 | 64,123 |  | 57,609 |  |

NET CURRENT ASSETS | 6,038 |  | 11,773 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 13,746 |  | 22,082 |  |

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR | 8 | - |  | (9,640 | ) |

PROVISIONS FOR LIABILITIES | (1,464 | ) | (1,702 | ) |

NET ASSETS | 12,282 |  | 10,740 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 2 |  | 2 |  |

Retained earnings | 12,280 |  | 10,738 |  |

SHAREHOLDERS' FUNDS | 12,282 |  | 10,740 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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.

DELTA CNC LIMITED (REGISTERED NUMBER: 06650528)

BALANCE SHEET - continued

30 JUNE 2025

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 Board of Directors and authorised for issue on 14 October 2025 and were signed on its behalf by:

B Spence - Director

DELTA CNC LIMITED (REGISTERED NUMBER: 06650528)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Delta CNC 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

| Compliance with accounting standards

| 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.

| The financial statements are prepared in accordance with applicable United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), which have been applied consistently (except as otherwise stated).

| Turnover

| Turnover represents net invoiced sales of goods and services, net of value added tax and trade discounts.

| Goodwill

| Acquired goodwill is written off in equal instalments overs its estimated useful economic life.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 33% on cost

| 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 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 balance sheet date.

DELTA CNC LIMITED (REGISTERED NUMBER: 06650528)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Debtors and creditors

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Employee benefits

| When employees have rendered service to the company, short-term employee benefits to which employees are entitled are recognised at the discounted amount expected to be paid in exchange for that service.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 10,000 |  |

| AMORTISATION

| At 1 July 2024

| and 30 June 2025 | 9,999 |  |

| NET BOOK VALUE

| At 30 June 2025 | 1 |  |

| At 30 June 2024 | 1 |  |

DELTA CNC LIMITED (REGISTERED NUMBER: 06650528)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 July 2024 | 5,075 |  | 1,535 |  | 47,520 |  | 1,298 |  | 55,428 |  |

| Disposals | - |  | - |  | (14,625 | ) | - |  | (14,625 | ) |

| At 30 June 2025 | 5,075 |  | 1,535 |  | 32,895 |  | 1,298 |  | 40,803 |  |

| DEPRECIATION

| At 1 July 2024 | 5,073 |  | 1,234 |  | 37,517 |  | 1,296 |  | 45,120 |  |

| Charge for year | - |  | 100 |  | 2,500 |  | - |  | 2,600 |  |

| Eliminated on disposal | - |  | - |  | (14,624 | ) | - |  | (14,624 | ) |

| At 30 June 2025 | 5,073 |  | 1,334 |  | 25,393 |  | 1,296 |  | 33,096 |  |

| NET BOOK VALUE

| At 30 June 2025 | 2 |  | 201 |  | 7,502 |  | 2 |  | 7,707 |  |

| At 30 June 2024 | 2 |  | 301 |  | 10,003 |  | 2 |  | 10,308 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 63,367 |  | 41,689 |  |

| Other debtors | 885 |  | 16,408 |  |

64,252 |  | 58,097 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 9,640 |  | 10,268 |  |

| Trade creditors | 9,618 |  | 9,307 |  |

| Taxation and social security | 41,161 |  | 34,481 |  |

| Other creditors | 3,704 |  | 3,553 |  |

64,123 |  | 57,609 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 9,640 |  |

DELTA CNC LIMITED (REGISTERED NUMBER: 06650528)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

10. | RELATED PARTY DISCLOSURES

| B Spence

| Director

| Included in other debtors is the following amount owed by the director, the amount is subject to interest at market rate.

2025 | 2024 |

£ | £ |

| Amount due (to)/from related party at the balance sheet date | (18 | ) | 13,773 |  |

11. | CONTROLLING PARTY

| The directors together control the company.