REGISTERED NUMBER: 07291984 (England and Wales)

DELTA HOLDINGS SOUTHERN LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G R Ayling

A C Ayling

SECRETARY:

Mrs A C Ayling

REGISTERED OFFICE:

Lake House

2 Port Way

Port Solent

Portsmouth

Hampshire

PO6 4TY

REGISTERED NUMBER:

07291984 (England and Wales)

ACCOUNTANTS:

Morris Crocker

Chartered Accountants

Lake House

2 Port Way

Port Solent

Portsmouth

Hampshire

PO6 4TY

FIXED ASSETS

Tangible assets

4

961,859

1,339,783

Investments

5

2,100

2,100

Investment property

6

876,148

876,148

1,840,107

2,218,031

CURRENT ASSETS

Debtors

7

184,681

273,908

Cash at bank

1,122,012

1,044,725

1,306,693

1,318,633

CREDITORS

Amounts falling due within one year

8

352,436

489,872

NET CURRENT ASSETS

954,257

828,761

TOTAL ASSETS LESS CURRENT LIABILITIES

2,794,364

3,046,792

CREDITORS

Amounts falling due after more than one year

9

(537,959

)

(714,570

)

PROVISIONS FOR LIABILITIES

10

(240,466

)

(334,947

)

NET ASSETS

2,015,939

1,997,275

CAPITAL AND RESERVES

Called up share capital

3,000

3,000

Retained earnings

2,012,939

1,994,275

SHAREHOLDERS' FUNDS

2,015,939

1,997,275

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

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 28 April 2026 and were signed on its behalf by:

G R Ayling - Director

1.	STATUTORY INFORMATION

Delta Holdings Southern Limited 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 represents net invoiced sale of services, excluding value added tax.

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 etc

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Debtors and cash at bank: Trade and other debtors are recognised at the settlement amount due after any trade discount offered. prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand includes cash on deposit or in a current account.

Creditors and provisions: Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of economic benefits to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the balance sheet date, except as otherwise required in the paragraphs below.

Unrelieved 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.

Deferred tax shall not be recognised on permanent differences, other than a business combination where assets (other than goodwill) give rise to a deferred tax asset or liability.

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.

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 NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

3,396,931

Additions

260,360

Disposals

(222,250

)

At 31 July 2025

3,435,041

DEPRECIATION

At 1 August 2024

2,057,148

Charge for year

596,862

Eliminated on disposal

(180,828

)

At 31 July 2025

2,473,182

NET BOOK VALUE

At 31 July 2025

961,859

At 31 July 2024

1,339,783

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

Plant and

machinery

etc

£

COST

At 1 August 2024

1,962,840

Additions

230,500

Disposals

(35,000

)

Transfer to ownership

(140,500

)

At 31 July 2025

2,017,840

DEPRECIATION

At 1 August 2024

928,733

Charge for year

495,303

Eliminated on disposal

(29,896

)

Transfer to ownership

(140,500

)

At 31 July 2025

1,253,640

NET BOOK VALUE

At 31 July 2025

764,200

At 31 July 2024

1,034,107

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 August 2024

and 31 July 2025

2,100

NET BOOK VALUE

At 31 July 2025

2,100

At 31 July 2024

2,100

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

and 31 July 2025

876,148

NET BOOK VALUE

At 31 July 2025

876,148

At 31 July 2024

876,148

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,337

-

Amounts owed by group undertakings

174,070

162,630

Other debtors

8,274

111,278

184,681

273,908

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

311,931

345,377

Trade creditors

-

62,689

Taxation and social security

32,270

(54

)

Other creditors

8,235

81,860

352,436

489,872

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

537,959

714,570

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

240,466

334,947

Deferred

tax

£

Balance at 1 August 2024

334,947

Accelerated capital allowances

(94,481

)

Balance at 31 July 2025

240,466