REGISTERED NUMBER: 13644786 (England and Wales)

Financial Statements for the Year Ended 30 November 2025

for

Delta Design (NW) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D A Doherty

Miss E Doherty

SECRETARY:

REGISTERED OFFICE:

5-7 New Road

Radcliffe

Manchester

M26 1LS

REGISTERED NUMBER:

13644786 (England and Wales)

ACCOUNTANTS:

Rowlinson Rainbow & Company

5/7 New Road

Radcliffe

Greater Manchester

M26 1LS

BANKERS:

Co-Operative Bank

FIXED ASSETS

Property, plant and equipment

4

2,274

2,365

CURRENT ASSETS

Debtors

5

7,158

15,240

Cash at bank

180,323

129,844

187,481

145,084

CREDITORS

Amounts falling due within one year

6

29,714

21,276

NET CURRENT ASSETS

157,767

123,808

TOTAL ASSETS LESS CURRENT LIABILITIES

160,041

126,173

RESERVES

Retained earnings

160,041

126,173

160,041

126,173

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 8 May 2026 and were signed on its behalf by:

D A Doherty - Director

1.	STATUTORY INFORMATION

Delta Design (NW) Ltd 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

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 3 (2024 - 3 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 December 2024

5,258

Additions

668

At 30 November 2025

5,926

DEPRECIATION

At 1 December 2024

2,893

Charge for year

759

At 30 November 2025

3,652

NET BOOK VALUE

At 30 November 2025

2,274

At 30 November 2024

2,365

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

7,158

15,230

Other debtors

-

10

7,158

15,240

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

14,620

13,129

Taxation and social security

13,061

6,171

Other creditors

2,033

1,976

29,714

21,276