IRIS Accounts Production v26.1.0.640 09368975 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false 12518 24110 81000 36628 68482 12518 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09368975 2024-12-31 09368975 2025-12-31 09368975 2025-01-01 2025-12-31 09368975 2023-12-31 09368975 2024-01-01 2024-12-31 09368975 2024-12-31 09368975 ns15:EnglandWales 2025-01-01 2025-12-31 09368975 ns14:PoundSterling 2025-01-01 2025-12-31 09368975 ns10:Director1 2025-01-01 2025-12-31 09368975 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09368975 ns10:SmallEntities 2025-01-01 2025-12-31 09368975 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09368975 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 09368975 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09368975 ns10:FullAccounts 2025-01-01 2025-12-31 09368975 42 ns10:Director2 2024-12-31 09368975 42 ns10:Director2 2025-01-01 2025-12-31 09368975 42 ns10:Director2 2024-01-01 2024-12-31 09368975 42 ns10:Director2 2024-12-31 09368975 ns10:Director2 2025-01-01 2025-12-31 09368975 ns10:RegisteredOffice 2025-01-01 2025-12-31 09368975 ns5:CurrentFinancialInstruments 2025-12-31 09368975 ns5:CurrentFinancialInstruments 2024-12-31 09368975 ns5:Non-currentFinancialInstruments 2025-12-31 09368975 ns5:Non-currentFinancialInstruments 2024-12-31 09368975 ns5:ShareCapital 2025-12-31 09368975 ns5:ShareCapital 2024-12-31 09368975 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 09368975 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 09368975 ns5:PlantMachinery 2025-01-01 2025-12-31 09368975 ns5:MotorVehicles 2025-01-01 2025-12-31 09368975 ns5:ComputerEquipment 2025-01-01 2025-12-31 09368975 ns5:PlantMachinery 2024-12-31 09368975 ns5:MotorVehicles 2024-12-31 09368975 ns5:ComputerEquipment 2024-12-31 09368975 ns5:PlantMachinery 2025-12-31 09368975 ns5:MotorVehicles 2025-12-31 09368975 ns5:ComputerEquipment 2025-12-31 09368975 ns5:PlantMachinery 2024-12-31 09368975 ns5:MotorVehicles 2024-12-31 09368975 ns5:ComputerEquipment 2024-12-31 09368975 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-12-31 09368975 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-12-31 09368975 ns5:LeasedAssetsHeldAsLessee 2024-12-31 09368975 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-01-01 2025-12-31 09368975 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-01-01 2025-12-31 09368975 ns5:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 09368975 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-12-31 09368975 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-12-31 09368975 ns5:LeasedAssetsHeldAsLessee 2025-12-31 09368975 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-12-31 09368975 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-12-31 09368975 ns5:LeasedAssetsHeldAsLessee 2024-12-31 09368975 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 09368975 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 09368975 ns10:Director1 1 2024-12-31 09368975 ns10:Director1 1 2023-12-31 09368975 ns10:Director1 1 2025-01-01 2025-12-31 09368975 ns10:Director1 1 2024-01-01 2024-12-31 09368975 ns10:Director1 1 2025-12-31 09368975 ns10:Director1 1 2024-12-31

REGISTERED NUMBER: 09368975 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Delta 4 Electrical Ltd

Delta 4 Electrical Ltd (Registered number: 09368975)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

Delta 4 Electrical Ltd

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | C E Johnson

| Mrs C E J Johnson

| REGISTERED OFFICE: | HATS Gloucester Ltd

| 48 Hucclecote Road

| Gloucester

| GL3 3RS

| REGISTERED NUMBER: | 09368975 (England and Wales)

| ACCOUNTANTS: | HATS Gloucester Ltd

| 48 Hucclecote Road

| Gloucester

| Gloucestershire

| GL3 3RS

| BANKERS: | Santander

| Bridle Road

| Bootle

| Merseyside

| L30 4GB

Delta 4 Electrical Ltd (Registered number: 09368975)

Statement of Financial Position

31 December 2025

| 31/12/25 | 31/12/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 174,157 |  | 167,262 |  |

CURRENT ASSETS

Stocks | 6,000 |  | 6,000 |  |

Debtors | 5 | 118,212 |  | 129,994 |  |

Cash at bank | 63,950 |  | 51,247 |  |

188,162 |  | 187,241 |  |

CREDITORS

Amounts falling due within one year | 6 | 103,167 |  | 124,725 |  |

NET CURRENT ASSETS | 84,995 |  | 62,516 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 259,152 |  | 229,778 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (128,271 | ) | (117,991 | ) |

PROVISIONS FOR LIABILITIES | (43,539 | ) | (41,815 | ) |

NET ASSETS | 87,342 |  | 69,972 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 87,242 |  | 69,872 |  |

SHAREHOLDERS' FUNDS | 87,342 |  | 69,972 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Delta 4 Electrical Ltd (Registered number: 09368975)

Statement of Financial Position - continued

31 December 2025

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 Board of Directors and authorised for issue on 27 March 2026 and were signed on its behalf by:

C E Johnson - Director

Delta 4 Electrical Ltd (Registered number: 09368975)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Delta 4 Electrical Ltd 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Delta 4 Electrical Ltd (Registered number: 09368975)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 10 (2024 - 11 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| Cost

| At 1 January 2025 | 127,531 |  | 53,635 |  | 9,519 |  | 190,685 |  |

| Additions | 86,983 |  | 65,867 |  | 1,763 |  | 154,613 |  |

| Disposals | (71,984 | ) | (53,635 | ) | - |  | (125,619 | ) |

| At 31 December 2025 | 142,530 |  | 65,867 |  | 11,282 |  | 219,679 |  |

| Depreciation

| At 1 January 2025 | 12,995 |  | 4,470 |  | 5,958 |  | 23,423 |  |

| Charge for year | 34,532 |  | 15,035 |  | 2,784 |  | 52,351 |  |

| Eliminated on disposal | (13,491 | ) | (16,761 | ) | - |  | (30,252 | ) |

| At 31 December 2025 | 34,036 |  | 2,744 |  | 8,742 |  | 45,522 |  |

| Net book value

| At 31 December 2025 | 108,494 |  | 63,123 |  | 2,540 |  | 174,157 |  |

| At 31 December 2024 | 114,536 |  | 49,165 |  | 3,561 |  | 167,262 |  |

Delta 4 Electrical Ltd (Registered number: 09368975)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| Cost

| At 1 January 2025 | 115,984 |  | 53,635 |  | 169,619 |  |

| Additions | 85,200 |  | 65,867 |  | 151,067 |  |

| Disposals | (71,984 | ) | (53,635 | ) | (125,619 | ) |

| At 31 December 2025 | 129,200 |  | 65,867 |  | 195,067 |  |

| Depreciation

| At 1 January 2025 | 6,541 |  | 4,470 |  | 11,011 |  |

| Charge for year | 32,813 |  | 15,035 |  | 47,848 |  |

| Eliminated on disposal | (13,491 | ) | (16,761 | ) | (30,252 | ) |

| At 31 December 2025 | 25,863 |  | 2,744 |  | 28,607 |  |

| Net book value

| At 31 December 2025 | 103,337 |  | 63,123 |  | 166,460 |  |

| At 31 December 2024 | 109,443 |  | 49,165 |  | 158,608 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/12/25 |  | 31/12/24

£ | £ |

| Trade debtors | 47,364 |  | 34,965 |  |

| Other debtors | 70,848 |  | 95,029 |  |

118,212 |  | 129,994 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/12/25 |  | 31/12/24

£ | £ |

| Bank loans and overdrafts | 3,000 |  | 6,000 |  |

| Hire purchase contracts | 23,581 |  | 21,890 |  |

| Trade creditors | - |  | 64 |  |

| Taxation and social security | 53,158 |  | 77,494 |  |

| Other creditors | 23,428 |  | 19,277 |  |

103,167 |  | 124,725 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31/12/25 |  | 31/12/24

£ | £ |

| Bank loans | - |  | 3,000 |  |

| Hire purchase contracts | 128,271 |  | 114,991 |  |

128,271 |  | 117,991 |  |

Delta 4 Electrical Ltd (Registered number: 09368975)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

| 31/12/25 |  | 31/12/24

£ | £ |

| C E Johnson and Mrs C E J Johnson

| Balance outstanding at start of year | 12,518 |  | - |  |

| Amounts advanced | 24,110 |  | 81,000 |  |

| Amounts repaid | (36,628 | ) | (68,482 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 12,518 |  |

| A loan existed between the company and the directors. At 31 December 2025, the directors owed the company £Nil (2024 - £12,518). During the year, interest of £110 (2024 - £216) was charged on the loan at the HMRC official rate for beneficial loans. The loan had no fixed repayment terms.

9. | RELATED PARTY DISCLOSURES

| CEJ Investments Ltd

| A company under common control

| The company has loaned funds to CEJ Investments Ltd. At 31 December 2025 the loan balance outstanding was £54,940 (2024 - £65,000). The loan is interest free and is considered repayable on demand as it has no fixed repayment terms.