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Registered Number: 13481444
England and Wales
DELM PROPERTIES LTD
Abridged Accounts
Period of accounts Start date: 01 July 2024 End date: 30 June 2025

Registered Number: 13481444 Delm Properties Ltd Statement of Financial Position As at 30 June 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 414,608 |  | 414,684
|  | 414,608 |  | 414,684
Current assets |  |  |
Cash at bank and in hand |  | 18 |  | 77
Creditors: amount falling due within one year |  | (115,441) |  | (118,348)
Net current assets |  | (115,423) |  | (118,271)
Total assets less current liabilities |  | 299,185 |  | 296,413
Creditors: amount falling due after more than one year |  | (263,994) |  | (263,994)
Net assets |  | 35,191 |  | 32,419
Capital and reserves |  |  |
Called up share capital | 4 | 140 |  | 140
Profit and loss account |  | 35,051 |  | 32,279
Shareholders' funds |  | 35,191 |  | 32,419
For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year 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 accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 17 March 2026 and were signed on its behalf by:
------------------------------- David Frost Director
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Delm Properties Ltd Notes to the Abridged Financial Statements For the year ended 30 June 2025
General Information Delm Properties Ltd is a private company, limited by shares, registered in England and Wales, registration number 13481444, registration address 2 Claridge Court, Lower Kings Road, Berkhamsted, HP4 2AF. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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) Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. Turnover includes revenue earned from the the rental of property, the policies adopted are as follows: Rental of Property: Turnover from the rental of property is recognised on an accrual basis inline with the contract in place with the tenant. Rents are recognised when due for payment Other revenue: Recognition is when it is received or when the right to receive payment is established. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. Investment properties Investment properties are included in the balance sheet at their fair value at the balance sheet date. The resulting aggregate surplus or deficit is transferred to the profit and loss account via Fair Value Adjustment. Depreciation is provided only on those investment properties which are leasehold and where the unexpired lease term is less than 20 years. Although this accounting policy is in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015), it is a departure from the general requirement of the Companies Act 2006 for all tangible assets to be depreciated. In the opinion of the directors compliance with the standard is necessary for the financial statements to give a true and fair view. Depreciation or amortisation is only one of many factors reflected in the annual valuation and the amount of this which might otherwise have been charged cannot be separately identified or quantified. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. Estimates and judgements Preparation of the financial statements requires management to make significant judgements and estimates. The following are significant management judgements in applying the accounting policies of the group that have the most significant effect on the financial statements. Valuation of investment property As with any valuation there is an element of subjectivity, the Directors have valued the investment properties based on their skill and judgement, having had extensive experience in the property sector. The directors believe the carrying value reflects the true fair market value at the date of the report taking into account all current market conditions. Going Concern The Directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and, accordingly, consider that it is appropriate to adopt the going concern basis in preparing these financial statements. 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. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2. | Average number of employees and Directors Average number of employees during the year was 4 (2024 : 4).
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Investment properties |  | Total
| £ |  | £ |  | £
At 01 July 2024 | 380 |  | 414,456 |  | 414,836
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 30 June 2025 | 380 |  | 414,456 |  | 414,836
Depreciation
At 01 July 2024 | 152 |  | - |  | 152
Charge for year | 76 |  | - |  | 76
On disposals | - |  | - |  | -
At 30 June 2025 | 228 |  | - |  | 228
Net book values
Closing balance as at 30 June 2025 | 152 |  | 414,456 |  | 414,608
Opening balance as at 01 July 2024 | 228 |  | 414,456 |  | 414,684
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Ordinary shares of £1.00 each | 100 |  | 100
10 Ordinary A shares of £1.00 each | 10 |  | 10
10 Ordinary B shares of £1.00 each | 10 |  | 10
10 Ordinary C shares of £1.00 each | 10 |  | 10
10 Ordinary D shares of £1.00 each | 10 |  | 10
| 140 |  | 140
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