OSBORNE DELTA (LIGHTNING CONDUCTORS) LIMITED

Company Registration Number:
01535519 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

OSBORNE DELTA (LIGHTNING CONDUCTORS) LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

OSBORNE DELTA (LIGHTNING CONDUCTORS) LIMITED

Balance sheet

As at 31 December 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 93,778 16,963
Total fixed assets: 93,778 16,963
Current assets
Stocks: 3,000 3,000
Debtors: 4 193,117 191,220
Cash at bank and in hand: 117,797 123,839
Total current assets: 313,914 318,059
Creditors: amounts falling due within one year: 5 (76,184) (79,914)
Net current assets (liabilities): 237,730 238,145
Total assets less current liabilities: 331,508 255,108
Creditors: amounts falling due after more than one year: 6 (42,560)
Provision for liabilities: (23,445) (1,018)
Total net assets (liabilities): 265,503 254,090
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 265,403 253,990
Shareholders funds: 265,503 254,090

The notes form part of these financial statements

OSBORNE DELTA (LIGHTNING CONDUCTORS) LIMITED

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 17 June 2026
and signed on behalf of the board by:

Name: Mrs E J Hill
Status: Director

The notes form part of these financial statements

OSBORNE DELTA (LIGHTNING CONDUCTORS) LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Tangible fixed assets and depreciation policy

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows: Plant and machinery - 25% Straight line Motor vehicles - 25% Straight line Fixtures and fittings - 25% Straight line

Other accounting policies

Stocks Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss. Leases Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease. Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee. Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation. Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

OSBORNE DELTA (LIGHTNING CONDUCTORS) LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

2025 2024
Average number of employees during the period 17 15

OSBORNE DELTA (LIGHTNING CONDUCTORS) LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Tangible Assets

Total
Cost £
At 01 January 2025 119,225
Additions 102,608
Disposals (77,646)
At 31 December 2025 144,187
Depreciation
At 01 January 2025 102,262
Charge for year 25,483
On disposals (77,336)
At 31 December 2025 50,409
Net book value
At 31 December 2025 93,778
At 31 December 2024 16,963

OSBORNE DELTA (LIGHTNING CONDUCTORS) LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Debtors

Debtors comprise of; Trade debtors - £95,269 (2024 -£101,987), Amounts owed by related parties - £96,520 (2024 - £78,927), Prepayments - £1,328 (2024 - £8,243), Other debtors - £nil (2024 - £2,063)

OSBORNE DELTA (LIGHTNING CONDUCTORS) LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

5. Creditors: amounts falling due within one year note

Loans and borrowings - £23,692 (2024 - £nil) Trade creditors - £17,799 (2024 - £26,903) Taxation and social security - £18,156 (2024 -£26,423) Accruals and deferred income - £13,207 (2024 - £22,297) Other creditors - £3,330 (2024 - £4,291)

OSBORNE DELTA (LIGHTNING CONDUCTORS) LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

6. Creditors: amounts falling due after more than one year note

Loans and borrowings - £42,560 (2024 - £nil)

OSBORNE DELTA (LIGHTNING CONDUCTORS) LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

7. Related party transactions

The company's immediate parent company is Thinkdelta Group Limited, a company incorporated in England & Wales. The ultimate parent company is Brightissue Holdings Limited, a company incorporated in England & Wales.