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Company Registration No. 11585405 (England and Wales)
DEL Construction Limited Unaudited accounts for the year ended 30 September 2025
DEL Construction Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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DEL Construction Limited Company Information for the year ended 30 September 2025
Director
David Eifion Lewis
Company Number
11585405 (England and Wales)
Registered Office
Plas Y Parc Pant Y Gof Halkyn Flintshire CH8 8DH
Accountants
Happy Bees Accountancy Services 4 Roseneath View High Street Bagillt Flintshire CH6 6EG
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DEL Construction Limited Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
606
713
Current assets
Debtors
5
6,024
31,942
Cash at bank and in hand
9,083
13,281
15,107
45,223
Creditors: amounts falling due within one year
6
(7,895)
(5,934)
Net current assets
7,212
39,289
Net assets
7,818
40,002
Capital and reserves
Called up share capital
100
100
Profit and loss account
7,718
39,902
Shareholders' funds
7,818
40,002
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 April 2026 and were signed on its behalf by
David Eifion Lewis Director Company Registration No. 11585405
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DEL Construction Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
DEL Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 11585405. The registered office is Plas Y Parc, Pant Y Gof, Halkyn, Flintshire, CH8 8DH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 October 2024
1,067
At 30 September 2025
1,067
Depreciation
At 1 October 2024
354
Charge for the year
107
At 30 September 2025
461
Net book value
At 30 September 2025
606
At 30 September 2024
713
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
2,609
2,663
Accrued income and prepayments
-
1,264
Other debtors
3,415
28,015
6,024
31,942
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DEL Construction Limited Notes to the Accounts for the year ended 30 September 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
18
60
Taxes and social security
-
1,718
Loans from directors
6,877
3,156
Accruals
1,000
1,000
7,895
5,934
7
Average number of employees
During the year the average number of employees was 2 (2024: 1).
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