Deltec Holdings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04017538

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	5		256,000		256,000

			256,000		256,000
CURRENT ASSETS
Debtors	6	2,085		15,745
Cash at bank and in hand		3,021,962		2,913,490

		3,024,047		2,929,235
Creditors: Amounts Falling Due Within One Year	7	(1,322,444 )		(1,284,550 )

NET CURRENT ASSETS (LIABILITIES)			1,701,603		1,644,685

TOTAL ASSETS LESS CURRENT LIABILITIES			1,957,603		1,900,685

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,243 )		(2,243 )

NET ASSETS			1,955,360		1,898,442

CAPITAL AND RESERVES
Called up share capital	8		10		10
Revaluation reserve	9		6,728		6,728
Profit and Loss Account			1,948,622		1,891,704

SHAREHOLDERS' FUNDS			1,955,360		1,898,442

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Deltec Holdings Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr David Light

Director

4 June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Deltec Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04017538 . The registered office is 24 Picton House Hussar Court, Waterlooville, Hants, PO7 7SQ.

The presentation currency of the financial statements is the Pound Sterling (£).

Accounts are rounded to the nearest pound.

The accounts represent the company as an individual entity.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Significant judgements and estimations

In preparing the financial statements in accordance with FRS 102, management is required to make judgements, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles

25% on reducing balance

2.5. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Deltec Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Tangible Assets

	Motor Vehicles
	£
Cost or Valuation
As at 1 February 2025	3,753

As at 31 January 2026	3,753

Depreciation
As at 1 February 2025	3,753

As at 31 January 2026	3,753

Net Book Value
As at 31 January 2026	-

As at 1 February 2025	-

Cost or valuation as at 31 January 2026 represented by:

	Motor Vehicles
	£
At cost	3,753

	3,753

5. Investment Property

	2026
	£
Fair Value
As at 1 February 2025 and 31 January 2026	256,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2026	2025
	£	£
Cost	247,030	247,030

	2026	2025
	£	£
2025 Revaluation	8,970	8,970
Cost	247,030	247,030

	256,000	256,000

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Deltec Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	1,967	1,739
Other debtors	118	14,006

	2,085	15,745

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,052	(128 )
Other creditors	1,284,634	1,284,678
Taxation and social security	36,758	-

	1,322,444	1,284,550

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10	10

9. Reserves

	Revaluation Reserve
	£
As at 1 February 2025	6,728

As at 31 January 2026	6,728

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