DELTA BUILDING & CONSTRUCTION (ROSSENDALE) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025
PAGES FOR FILING WITH REGISTRAR
DELTA BUILDING & CONSTRUCTION (ROSSENDALE) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
DELTA BUILDING & CONSTRUCTION (ROSSENDALE) LIMITED
BALANCE SHEET
AS AT 31 JANUARY 2025
31 January 2025
- 1 -
2025
Notes
£
£
Fixed assets
Tangible assets
3
5,743
Current assets
Debtors
4
19,570
Cash at bank and in hand
1,075
20,645
Creditors: amounts falling due within one year
5
(93,615)
Net current liabilities
(72,970)
Net liabilities
(67,227)
Capital and reserves
Called up share capital
6
100
Profit and loss reserves
(67,327)
Total equity
(67,227)

The notes on pages pages 2 to 5 form an integral part of these financial statements.

For the financial period ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 6 January 2026 and are signed on its behalf by:
T Hamer
Director
Company registration number 15393220 (England and Wales)
DELTA BUILDING & CONSTRUCTION (ROSSENDALE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025
- 2 -
1
Accounting policies
Company information

Delta Building & Construction (Rossendale) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 11 Nicholas Street, Burnley, Lancashire, BB11 2AL.

1.1
Reporting period

The company was incorporated on 6 January 2024, therefore there are no comparative figures.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Turnover

Revenue is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

DELTA BUILDING & CONSTRUCTION (ROSSENDALE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JANUARY 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% reducing balance
Computers
25% straight line
Motor vehicles
20% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

A financial instrument is a contract giving rise to a financial asset (such as trade and other debtors, cash and bank balances) or a financial liability (such as trade and other creditors, bank and other loans, hire purchase and lease creditors) or an equity instrument (such as ordinary or preference shares).

Financial instruments are recognised in the company's balance sheet when the company becomes a party to the contractual provisions of the instrument.

All the company's financial instruments are basic financial instruments and are recognised at amortised cost using the effective interest method.

Amortised cost: the original transaction value, less amounts settled, less any adjustment for impairment.

Effective interest method: where a financial instrument falls due more than 12 months after the balance sheet date and is subject to a rate of interest which is below a market rate, the original transaction value is discounted using a market rate of interest to give the net present value of future cash flows.

Derecognition of financial assets

Financial assets cease to be recognised only when the contractual rights to the cash flows expire, or when substantially all the risks and rewards of ownership are transferred to another entity.

Financial liabilities cease to be recognised when and only when the company's obligations are discharged, cancelled, or they expire.

DELTA BUILDING & CONSTRUCTION (ROSSENDALE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JANUARY 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

D eferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to reserves, in which case the deferred tax is also dealt with in reserves.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
7
DELTA BUILDING & CONSTRUCTION (ROSSENDALE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JANUARY 2025
- 5 -
3
Tangible fixed assets
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 6 January 2024
-
0
-
0
-
0
-
0
Additions
5,064
664
14,000
19,728
Disposals
-
0
-
0
(13,000)
(13,000)
At 31 January 2025
5,064
664
1,000
6,728
Depreciation and impairment
At 6 January 2024
-
0
-
0
-
0
-
0
Depreciation charged in the period
732
69
184
985
At 31 January 2025
732
69
184
985
Carrying amount
At 31 January 2025
4,332
595
816
5,743
4
Debtors
2025
Amounts falling due within one year:
£
Trade debtors
18,535
Prepayments and accrued income
1,035
19,570
5
Creditors: amounts falling due within one year
2025
£
Other borrowings
28,216
Trade creditors
28,770
Taxation and social security
24,804
Other creditors
5,873
Accruals and deferred income
5,952
93,615
6
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary shares of £1 each
100
100
2025-01-31 2024-01-06 false false false 06 January 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity D Hamer Mrs E Hamer T Hamer Mrs L Asbery 15393220 2024-01-06 2025-01-31 15393220 2025-01-31 15393220 core:PlantMachinery 2025-01-31 15393220 core:ComputerEquipment 2025-01-31 15393220 core:MotorVehicles 2025-01-31 15393220 core:WithinOneYear 2025-01-31 15393220 core:CurrentFinancialInstruments 2025-01-31 15393220 core:ShareCapital 2025-01-31 15393220 core:RetainedEarningsAccumulatedLosses 2025-01-31 15393220 core:ShareCapitalOrdinaryShareClass1 2025-01-31 15393220 bus:Director3 2024-01-06 2025-01-31 15393220 core:PlantMachinery 2024-01-06 2025-01-31 15393220 core:ComputerEquipment 2024-01-06 2025-01-31 15393220 core:MotorVehicles 2024-01-06 2025-01-31 15393220 core:PlantMachinery 2024-01-05 15393220 core:ComputerEquipment 2024-01-05 15393220 core:MotorVehicles 2024-01-05 15393220 2024-01-05 15393220 bus:OrdinaryShareClass1 2024-01-06 2025-01-31 15393220 bus:OrdinaryShareClass1 2025-01-31 15393220 bus:PrivateLimitedCompanyLtd 2024-01-06 2025-01-31 15393220 bus:SmallCompaniesRegimeForAccounts 2024-01-06 2025-01-31 15393220 bus:FRS102 2024-01-06 2025-01-31 15393220 bus:AuditExemptWithAccountantsReport 2024-01-06 2025-01-31 15393220 bus:Director1 2024-01-06 2025-01-31 15393220 bus:Director2 2024-01-06 2025-01-31 15393220 bus:Director4 2024-01-06 2025-01-31 15393220 bus:FullAccounts 2024-01-06 2025-01-31 xbrli:pure xbrli:shares iso4217:GBP