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core:Vehicles 2024-02-29 2025-02-28 14643123 core:FurnitureFittings 2024-02-29 2025-02-28 14643123 core:OfficeEquipment 2024-02-29 2025-02-28 14643123 core:NetGoodwill 2024-02-29 2025-02-28 14643123 core:IntangibleAssetsOtherThanGoodwill 2024-02-29 2025-02-28 14643123 core:ListedExchangeTraded 2024-02-29 2025-02-28 14643123 core:UnlistedNon-exchangeTraded 2024-02-29 2025-02-28 14643123 core:MoreThanFiveYears 2024-02-29 2025-02-28 14643123 core:Non-currentFinancialInstruments 2025-02-28 14643123 core:Non-currentFinancialInstruments 2024-02-28 14643123 dpl:CostSales 2024-02-29 2025-02-28 14643123 dpl:DistributionCosts 2024-02-29 2025-02-28 14643123 core:LandBuildings 2024-02-29 2025-02-28 14643123 core:PlantMachinery 2024-02-29 2025-02-28 14643123 core:Vehicles 2024-02-29 2025-02-28 14643123 core:FurnitureFittings 2024-02-29 2025-02-28 14643123 core:OfficeEquipment 2024-02-29 2025-02-28 14643123 dpl:AdministrativeExpenses 2024-02-29 2025-02-28 14643123 core:NetGoodwill 2024-02-29 2025-02-28 14643123 core:IntangibleAssetsOtherThanGoodwill 2024-02-29 2025-02-28 14643123 dpl:GroupUndertakings 2024-02-29 2025-02-28 14643123 dpl:ParticipatingInterests 2024-02-29 2025-02-28 14643123 dpl:GroupUndertakings core:ListedExchangeTraded 2024-02-29 2025-02-28 14643123 core:ListedExchangeTraded 2024-02-29 2025-02-28 14643123 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-02-29 2025-02-28 14643123 core:UnlistedNon-exchangeTraded 2024-02-29 2025-02-28 14643123 dpl:CostSales 2023-02-06 2024-02-28 14643123 dpl:DistributionCosts 2023-02-06 2024-02-28 14643123 core:LandBuildings 2023-02-06 2024-02-28 14643123 core:PlantMachinery 2023-02-06 2024-02-28 14643123 core:Vehicles 2023-02-06 2024-02-28 14643123 core:FurnitureFittings 2023-02-06 2024-02-28 14643123 core:OfficeEquipment 2023-02-06 2024-02-28 14643123 dpl:AdministrativeExpenses 2023-02-06 2024-02-28 14643123 core:NetGoodwill 2023-02-06 2024-02-28 14643123 core:IntangibleAssetsOtherThanGoodwill 2023-02-06 2024-02-28 14643123 dpl:GroupUndertakings 2023-02-06 2024-02-28 14643123 dpl:ParticipatingInterests 2023-02-06 2024-02-28 14643123 dpl:GroupUndertakings core:ListedExchangeTraded 2023-02-06 2024-02-28 14643123 core:ListedExchangeTraded 2023-02-06 2024-02-28 14643123 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-02-06 2024-02-28 14643123 core:UnlistedNon-exchangeTraded 2023-02-06 2024-02-28 14643123 core:NetGoodwill 2025-02-28 14643123 core:IntangibleAssetsOtherThanGoodwill 2025-02-28 14643123 core:LandBuildings 2025-02-28 14643123 core:PlantMachinery 2025-02-28 14643123 core:Vehicles 2025-02-28 14643123 core:FurnitureFittings 2025-02-28 14643123 core:OfficeEquipment 2025-02-28 14643123 core:AfterOneYear 2025-02-28 14643123 core:WithinOneYear 2025-02-28 14643123 core:ListedExchangeTraded 2025-02-28 14643123 core:UnlistedNon-exchangeTraded 2025-02-28 14643123 core:ShareCapital 2025-02-28 14643123 core:SharePremium 2025-02-28 14643123 core:RevaluationReserve 2025-02-28 14643123 core:OtherReservesSubtotal 2025-02-28 14643123 core:RetainedEarningsAccumulatedLosses 2025-02-28 14643123 core:NetGoodwill 2024-02-28 14643123 core:IntangibleAssetsOtherThanGoodwill 2024-02-28 14643123 core:LandBuildings 2024-02-28 14643123 core:PlantMachinery 2024-02-28 14643123 core:Vehicles 2024-02-28 14643123 core:FurnitureFittings 2024-02-28 14643123 core:OfficeEquipment 2024-02-28 14643123 core:AfterOneYear 2024-02-28 14643123 core:WithinOneYear 2024-02-28 14643123 core:ListedExchangeTraded 2024-02-28 14643123 core:UnlistedNon-exchangeTraded 2024-02-28 14643123 core:ShareCapital 2024-02-28 14643123 core:SharePremium 2024-02-28 14643123 core:RevaluationReserve 2024-02-28 14643123 core:OtherReservesSubtotal 2024-02-28 14643123 core:RetainedEarningsAccumulatedLosses 2024-02-28 14643123 core:NetGoodwill 2023-02-05 14643123 core:IntangibleAssetsOtherThanGoodwill 2023-02-05 14643123 core:LandBuildings 2023-02-05 14643123 core:PlantMachinery 2023-02-05 14643123 core:Vehicles 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core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-02-28 14643123 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-02-28 14643123 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-02-28 14643123 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-02-28 14643123 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-02-28 14643123 bus:Director1 2024-02-29 2025-02-28

DELTA POWER NETWORKS LTD

Registered Number
14643123
(England and Wales)

Unaudited Financial Statements for the Period ended
28 February 2025

DELTA POWER NETWORKS LTD
Company Information
for the period from 29 February 2024 to 28 February 2025

Director | RODGER, Lewis Grant

Registered Address | 7 Norwich Way
| Cramlington
| NE23 1RB

Registered Number | 14643123 (England and Wales)

DELTA POWER NETWORKS LTD
Balance Sheet as at
28 February 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 13,718 |  |  |  | 250
|  |  |  | 13,718 |  |  |  | 250
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 72,626 |  |  |  | 50,475 |  |
Cash at bank and on hand |  | 16,017 |  |  |  | 2,666 |  |
|  | 88,643 |  |  |  | 53,141 |  |
Creditors amounts falling due within one year | 5 | (18,086) |  |  |  | (4,835) |  |
Net current assets (liabilities) |  |  |  | 70,557 |  |  |  | 48,306
Total assets less current liabilities |  |  |  | 84,275 |  |  |  | 48,556
Creditors amounts falling due after one year | 6 |  |  | (10,327) |  |  |  | -
Net assets |  |  |  | 73,948 |  |  |  | 48,556
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 73,848 |  |  |  | 48,456
Shareholders' funds |  |  |  | 73,948 |  |  |  | 48,556

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 24 February 2026, and are signed on its behalf by:
RODGER, Lewis Grant Director Registered Company No. 14643123

DELTA POWER NETWORKS LTD
Notes to the Financial Statements
for the period ended 28 February 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The company has transitioned from FRS 105 to FRS 102 Section 1A for the year ended 28 February 2025. The date of transition was 6 February 2023.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Borrowing costs
--- | ---
| Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

| Finance costs
--- | ---
| Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Vehicles | 25 |  | -
| Office Equipment | - |  | 3

| Investments
--- | ---
| Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 29 February 24 | - |  | - |  | 250 |  | 250
| Additions | 850 |  | 16,936 |  | - |  | 17,786
| At 28 February 25 | 850 |  | 16,936 |  | 250 |  | 18,036
| Depreciation and impairment
| Charge for year | - |  | 4,234 |  | 84 |  | 4,318
| At 28 February 25 | - |  | 4,234 |  | 84 |  | 4,318
| Net book value
| At 28 February 25 | 850 |  | 12,702 |  | 166 |  | 13,718
| At 28 February 24 | - |  | - |  | 250 |  | 250

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 65,804 |  | 47,720
| Other debtors | 6,822 |  | 2,755
| Total | 72,626 |  | 50,475

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 4,987 |  | 1,429
| Bank borrowings and overdrafts | - |  | 3,406
| Taxation and social security | 13,099 |  | -
| Total | 18,086 |  | 4,835

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 10,327 |  | -
| Total | 10,327 |  | -

| Included within creditors is a balance of £10,327 (2024 £nil) secured against the asset in which it relates.

7. | Related party transactions
--- | ---
| The company has taken advantage of the exemption under FRS 102 Section 1A not to disclose transactions with related parties on the basis that they were concluded under normal market conditions.