REGISTERED NUMBER: 11699347 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

DELLPAU LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P M Rhodes

Mrs A M Rhodes

REGISTERED OFFICE:

58 Ilberts Way

Pontefract

West Yorkshire

WF8 4SQ

REGISTERED NUMBER:

11699347 (England and Wales)

ACCOUNTANTS:

K L King Accountants

Chartered Accountants

39 Kirkby Road

Hemsworth

Pontefract

West Yorkshire

WF9 4BA

FIXED ASSETS

Tangible assets

4

5,839

7,298

CURRENT ASSETS

Debtors

14,851

8,154

Cash at bank

5,447

14,618

20,298

22,772

CREDITORS

Amounts falling due within one year

24,030

21,961

NET CURRENT (LIABILITIES)/ASSETS

(3,732

)

811

TOTAL ASSETS LESS CURRENT LIABILITIES

2,107

8,109

CREDITORS

Amounts falling due after more than one year

2,000

8,000

NET ASSETS

107

109

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

7

9

SHAREHOLDERS' FUNDS

107

109

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 16 December 2025 and were signed on its behalf by:

P M Rhodes - Director

1.	STATUTORY INFORMATION

Dellpau Ltd 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

20% on cost

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

and 31 March 2025

30,960

DEPRECIATION

At 1 April 2024

23,662

Charge for year

1,459

At 31 March 2025

25,121

NET BOOK VALUE

At 31 March 2025

5,839

At 31 March 2024

7,298

Fixed assets, included in the above, which are held under finance leases are as follows:

Totals

£

COST

At 1 April 2024

15,534

Transfer to ownership

(15,534

)

At 31 March 2025

-

DEPRECIATION

At 1 April 2024

15,534

Transfer to ownership

(15,534

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	LEASING AGREEMENTS

Minimum lease payments under finance leases fall due as follows:

Finance leases

31.3.25

31.3.24

£

£

Net obligations repayable:

Within one year

-

4,780

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

P M Rhodes and Mrs A M Rhodes

Balance outstanding at start of year

6,563

4,791

Amounts advanced

7,009

11,772

Amounts repaid

(312

)

(10,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

13,260

6,563

During the year, the directors paid interest to the company of £278 (2024: £210) in respect of their loan.