REGISTERED NUMBER: 06650528 (England and Wales)

DELTA CNC LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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)

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.

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

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.

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

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

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.