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Registered Number: 14283815
England and Wales
DELTA T HEATING ENGINEERS LTD
Unaudited Financial Statements
Period of accounts Start date: 01 September 2024 End date: 31 August 2025

Delta T Heating Engineers Ltd Contents Page For the year ended 31 August 2025
Company information | 1
Statement of financial position | 2

Delta T Heating Engineers Ltd Company Information For the year ended 31 August 2025
Directors | Adam Crisp Chester Cobb
Registered Number | 14283815
Registered Office | Unit F Howland Road Business Park Howland Road Thame OX9 3GQ
Accountants | Cypher Monkswell Little Baldon Oxford OX44 9PU
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Delta T Heating Engineers Ltd Statement of Financial Position As at 31 August 2025
|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ | £ |  | £ | £
Fixed assets |  |  | 148,811 |  |  | 135,298
Current assets |  | 130,491 |  |  | 106,335 |
Prepayments and accrued income |  | 102,609 |  |  | 73,337 |
Creditors: amount falling due within one year |  | (274,351) |  |  | (194,637) |
Net current assets |  |  | (41,251) |  |  | (14,965)
Total assets less current liabilities |  |  | 107,560 |  |  | 120,333
Creditors: amount falling due after more than one year |  |  | (95,499) |  |  | (89,848)
Provisions for liabilities |  |  | (1,107) |  |  | (504)
Net assets |  |  | 10,954 |  |  | 29,981
Capital and reserves |  |  | 10,954 |  |  | 29,981
NOTES TO THE ACCOUNTS General Information Delta T Heating Engineers Ltd is a private company, limited by shares, registered in England and Wales, registration number 14283815, registration address Unit F Howland Road Business Park, Howland Road, Thame, OX9 3GQ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 3 year Straight Line
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 5 year Straight Line
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £ |  | £
At 01 September 2024 | 10,215 |  | 152,479 |  | 4,646 |  | 167,340
Additions | 1,943 |  | 61,176 |  | 4,034 |  | 67,153
Disposals | - |  | (11,845) |  | - |  | (11,845)
At 31 August 2025 | 12,158 |  | 201,810 |  | 8,680 |  | 222,648
Depreciation
At 01 September 2024 | 2,294 |  | 28,846 |  | 902 |  | 32,042
Charge for year | 2,267 |  | 42,233 |  | 2,400 |  | 46,900
On disposals | - |  | (5,105) |  | - |  | (5,105)
At 31 August 2025 | 4,561 |  | 65,974 |  | 3,302 |  | 73,837
Net book values
Closing balance as at 31 August 2025 | 7,597 |  | 135,836 |  | 5,378 |  | 148,811
Opening balance as at 01 September 2024 | 7,921 |  | 123,633 |  | 3,744 |  | 135,298
3. | Average number of employees Average number of employees during the year was 12 (2024 : 8).
For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' Responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 29 April 2026 and were signed on its behalf by:
-------------------------------- Chester Cobb Director
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