Acorah Software Products - Accounts Production 16.8.310 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 03218086 Mr Alastair John Soper Mr John Winston Soper Mr Neil John Soper Deltapark (Holdings) Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03218086 2024-09-30 03218086 2025-09-30 03218086 2024-10-01 2025-09-30 03218086 frs-core:CurrentFinancialInstruments 2025-09-30 03218086 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 03218086 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 03218086 frs-core:ShareCapital 2025-09-30 03218086 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 03218086 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 03218086 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 03218086 frs-bus:SmallEntities 2024-10-01 2025-09-30 03218086 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 03218086 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 03218086 1 2024-10-01 2025-09-30 03218086 frs-bus:Director1 2024-10-01 2025-09-30 03218086 frs-bus:Director2 2024-10-01 2025-09-30 03218086 frs-bus:Director3 2024-10-01 2025-09-30 03218086 frs-countries:EnglandWales 2024-10-01 2025-09-30 03218086 2023-09-30 03218086 2024-09-30 03218086 2023-10-01 2024-09-30 03218086 frs-core:CurrentFinancialInstruments 2024-09-30 03218086 frs-core:ShareCapital 2024-09-30 03218086 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 03218086
Deltapark 2 Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Deltapark 2 Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Deltapark 2 Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 03218086

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 750,000 |  | 750,000
|  |  | 750,000 |  | 750,000
CURRENT ASSETS
Debtors | 5 | 398,024 |  | 281,648 |
|  | 398,024 |  | 281,648 |
Creditors: Amounts Falling Due Within One Year | 6 | (38,516 ) |  | (27,428 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 359,508 |  | 254,220
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,109,508 |  | 1,004,220
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (187,500 ) |  | (187,500 )
NET ASSETS |  |  | 922,008 |  | 816,720
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | 922,006 |  | 816,718
SHAREHOLDERS' FUNDS |  |  | 922,008 |  | 816,720

Page 1
Page 2
Deltapark 2 Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr John Winston Soper Director
5 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Deltapark 2 Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Deltapark 2 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03218086 . The registered office is The Greenwoods, Hothersall Lane, Hothersall Longridge, Preston Lancashire, PR3 2XB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost as modified by the revaluation of investment property measured at fair value through profit and loss and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover represents rents receivable from the letting of land and services provided during the year, exclusive of value added tax.
2.3. Tangible Fixed Assets and Depreciation
The company's fixed assets comprise of long leasehold land which is an investment property and measured at valuation in the financial statements.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
Page 3
Page 4
Deltapark 2 Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Land & Property
--- | ---
| Long leasehold land
| £
Cost
As at 1 October 2024 | 750,000
As at 30 September 2025 | 750,000
Net Book Value
As at 30 September 2025 | 750,000
As at 1 October 2024 | 750,000

Cost or valuation as at 30 September 2025 represented by:

| Land & Property
--- | ---
| Long leasehold land
| £
At valuation | 750,000
| 750,000

Long leasehold land has been included at valuation. A professional valuation of £750,000 based on the open market value of the land was prepared by Eckersley Chartered Surveyors in December 2020.
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 398,024 |  | 281,648

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | 1,228 |  | 1,228
Other creditors | 37,288 |  | 26,200
| 38,516 |  | 27,428

Page 4
Page 5
Deltapark 2 Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

8. Related Party Transactions
The following balances with the parent company and one of its subsidiaries are included in the financial statements :
Deltapark (Holdings) LimitedAmounts owed to group undertakings - £1,228

Deltapark (Holdings) Limited

Amounts owed to group undertakings - £1,228

Deltapark 1 LimitedAmounts owed by group undertakings - £398,023

Deltapark 1 Limited

Amounts owed by group undertakings - £398,023

9. Ultimate Controlling Party
The company's ultimate controlling party is Deltapark (Holdings) Limited by virtue of its ownership of 100% of the issued share capital in the company. Deltapark (Holdings) Limited is controlled by Mr. J. W. Soper.
Page 5