Company registration number: SC583798
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Delimart Limited
Pages for filing with the Registrar
Company registration number: SC583798
Delimart Limited
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Intangible assets 4 115,000 115,000
Tangible assets 5 44,217 17,059
159,217 132,059
Current assets
Stocks 21,000 21,000
Debtors 6 6,450 9,621
Cash at bank and in hand 130,928 188,936
158,378 219,557
Creditors: amounts falling due within one
year 		7 (221,039) (224,638)
Net current liabilities (62,661) (5,081)
Total assets less current liabilities 96,556 126,978
NET ASSETS 96,556 126,978
Capital and reserves
Called up share capital 100 100
Profit and loss account 96,456 126,878
TOTAL EQUITY 96,556 126,978
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: SC583798
Delimart Limited
Balance sheet - continued
as at 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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr E Thomson, Director
29 May 2026
2
Delimart Limited
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Delimart Limited is a private company registered in Scotland. Its registered number is SC583798. The company is limited by shares. Its registered office is Anderson Butchers, 51-53 Great Junction Street, Edinburgh, Midlothian, EH6 5HX.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - 0% reducing balance
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.:
Fixtures & fittings - 20% reducing balance
Motor vehicles - 20% reducing balance
Computer equipment - 20% reducing balance
3
Delimart Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
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 taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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 balance sheet date.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 22 (2024 - 21).
4 Intangible assets
Goodwill
£
Cost
At 1 January 2025 115,000
At 31 December 2025 115,000
Amortisation
At 31 December 2025 -
Net book value
At 31 December 2025 115,000
At 31 December 2024 115,000
4
Delimart Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
5 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 January 2025 30,917
Additions 38,213
At 31 December 2025 69,130
Depreciation
At 1 January 2025 13,858
Charge for year 11,055
At 31 December 2025 24,913
Net book value
At 31 December 2025 44,217
At 31 December 2024 17,059
6 Debtors
2025 2024
£ £
Amounts falling due within one year
Taxation 4,252 9,621
2025 2024
£ £
Amounts falling due after more than one year
Trade debtors 2,198 -
Total 6,450 9,621
5
Delimart Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
7 Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 28,945 -
Trade creditors 30,498 29,880
Amounts owed to directors 146,718 146,718
Other creditors (1,416) -
Taxation - 31,443
Social security and other tax 14,494 14,797
Accruals and deferred income 1,800 1,800
221,039 224,638
6