DELIAN ALLIANCE INDUSTRIES UK LTD


Directors	KOTTAS, Dimitrios
	WRIGHT, Matthew Adam Christopher


Registered Address	Arquen House
	4-6 Spicer Street
	St. Albans
	AL3 4PQ


Registered Number	15897040 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025
		£	£
Fixed assets
Tangible assets	4		26,377
			26,377
Current assets
Debtors	5	94,329
Cash at bank and on hand		248,091
		342,420
Creditors amounts falling due within one year	6	(1,091,616)
Net current assets (liabilities)			(749,196)
Total assets less current liabilities			(722,819)
Net assets			(722,819)
Capital and reserves
Called up share capital			86
Profit and loss account			(722,905)
Shareholders' funds			(722,819)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 14 May 2026, and are signed on its behalf by:

WRIGHT, Matthew Adam Christopher
Director
Registered Company No. 15897040

DELIAN ALLIANCE INDUSTRIES UK LTD

Notes to the Financial Statements
for the period ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	The financial statements have been prepared on the going concern basis notwithstanding the fact that the company has a deficiency on shareholders' funds at the period end. The directors consider the basis to be appropriate as the parent company, Lambada Automata Limited, has sufficient reserves to support the company to trade for a minimum of 12 months from the period end.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.

	Defined contribution pension plan
	The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the income statement in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	5

	Government grants or assistance
	Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability. The Research and Development Expenditure Credit (RDEC) is recognised as a government grant in accordance with FRS 102 Section 24. The gross RDEC credit is recognised within Other Operating Income in the Statement of Profit and Loss in the year to which the qualifying expenditure relates and the associated corporation tax is included within the tax charge for the year. During the financial year, the Company received grant income totalling £81,969. This amount has been recognised as Other Operating Income in the Statement of Profit and Loss and the recognition aligns with the accruals concept, reflecting the period in which the related costs were incurred.

Government grants or assistance

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. 

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability. 

The Research and Development Expenditure Credit (RDEC) is recognised as a government grant in accordance with FRS 102 Section 24. The gross RDEC credit is recognised within Other Operating Income in the Statement of Profit and Loss in the year to which the qualifying expenditure relates and the associated corporation tax is included within the tax charge for the year.

During the financial year, the Company received grant income totalling £81,969. This amount has been recognised as Other Operating Income in the Statement of Profit and Loss and the recognition aligns with the accruals concept, reflecting the period in which the related costs were incurred.

2.	Average number of employees


		2025
	Average number of employees during the year	5

3.	Further information regarding the company's income
	The financial statements have been prepared for the period from the company’s incorporation date, 14 August 2024 to 31 December 2025. This represents the company’s first accounting period.

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
Additions	29,611	29,611
At 31 December 25	29,611	29,611
Depreciation and impairment
Charge for year	3,234	3,234
At 31 December 25	3,234	3,234
Net book value
At 31 December 25	26,377	26,377
At 13 August 24	-	-

5.	Debtors: amounts due within one year

		2025
		£
	Other debtors	80,265
	Prepayments and accrued income	14,064
	Total	94,329

6.	Creditors: amounts due within one year

		2025
		£
	Trade creditors / trade payables	1,136
	Amounts owed to related parties	975,414
	Taxation and social security	24,495
	Other creditors	2,715
	Accrued liabilities and deferred income	87,856
	Total	1,091,616


	At the balance sheet date, the Company owed £975,414 to the parent company, Lamdba Automata Ltd. The loan is unsecured, interest fee and repayable on demand.

7.	Operating lease commitments
	At 31 December 2025, the company had total commitments under non-cancellable operating leases of £30,000, all of which are payable within one year.