REGISTERED NUMBER: 08477770 (England and Wales)

Unaudited Financial Statements For The Year Ended 31 March 2025

for

Delta Building And Construction Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

K Dzenis

SECRETARY:

Mrs Y Dzenis

REGISTERED OFFICE:

18 Ashford Avenue

Ashford

Middlesex

TW15 2BD

REGISTERED NUMBER:

08477770 (England and Wales)

ACCOUNTANTS:

Hunt Ford & Co

Osborne House

143-145 Stanwell Road

Ashford

Middlesex

TW15 3QN

FIXED ASSETS

Tangible assets

4

41,120

39,545

CURRENT ASSETS

Debtors

5

3,049

-

Cash at bank

30,628

60,783

33,677

60,783

CREDITORS

Amounts falling due within one year

6

27,141

44,159

NET CURRENT ASSETS

6,536

16,624

TOTAL ASSETS LESS CURRENT LIABILITIES

47,656

56,169

CREDITORS

Amounts falling due after more than one year

7

15,517

25,094

NET ASSETS

32,139

31,075

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

32,039

30,975

SHAREHOLDERS' FUNDS

32,139

31,075

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 director acknowledges his 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 director and authorised for issue on 23 December 2025 and were signed by:

K Dzenis - Director

1.	STATUTORY INFORMATION

Delta Building And Construction 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

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.

Plant and machinery

-

15% reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

16,005

81,277

2,256

99,538

Additions

12,700

-

-

12,700

At 31 March 2025

28,705

81,277

2,256

112,238

DEPRECIATION

At 1 April 2024

8,657

49,947

1,389

59,993

Charge for year

3,007

7,832

286

11,125

At 31 March 2025

11,664

57,779

1,675

71,118

NET BOOK VALUE

At 31 March 2025

17,041

23,498

581

41,120

At 31 March 2024

7,348

31,330

867

39,545

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

VAT

3,049

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts

3,600

3,800

Hire purchase contracts

6,177

6,177

Trade creditors

2,969

439

Tax

338

6,791

Social security and other taxes

-

102

VAT

-

2,039

Other creditors

690

4,071

Directors' current accounts

12,867

20,240

Accrued expenses

500

500

27,141

44,159

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans - 1-2 years

602

4,002

Hire purchase contracts

14,915

21,092

15,517

25,094

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/25

31/3/24

value:

£

£

100

Ordinary A

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 April 2024

30,975

Profit for the year

3,064

Dividends

(2,000

)

At 31 March 2025

32,039