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Delibo Limited
Filleted accounts
31 December 2025
Company registration number: 05675309
Delibo Limited
Directors and other information
Directors J Fleetwood
R J Ratcliffe
J P Bingham
Company number 05675309
Registered office Rose Cottage
Church Hanborough
Witney
Oxfordshire
OX29 8AA
Accountants Cox Hinkins & Co. Limited
Accountants and Taxation Advisors
The Old Dairy
12 Stephen Road
Headington
Oxford
OX3 9AY
Delibo Limited
Balance sheet
31st December 2025
2025 2024
Note £ £ £ £
Fixed assets
Intangible assets 5 - -
Tangible assets 6 863 1,528
_______ _______
863 1,528
Current assets
Stocks 224,224 254,972
Debtors 7 209,970 248,042
Cash at bank and in hand 76,517 91,416
_______ _______
510,711 594,430
Creditors: amounts falling due
within one year 8 ( 385,095) ( 457,746)
_______ _______
Net current assets 125,616 136,684
_______ _______
Total assets less current liabilities 126,479 138,212
Creditors: amounts falling due
after more than one year 9 - ( 5,000)
_______ _______
Net assets 126,479 133,212
_______ _______
Capital and reserves
Called up share capital 10 100 100
Profit and loss account 126,379 133,112
_______ _______
Shareholders funds 126,479 133,212
_______ _______
For the year ending 31 December 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 financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the Profit & loss account has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 21 July 2026 , and are signed on behalf of the board by:
J Fleetwood
Director
Company registration number: 05675309
Delibo Limited
Notes to the financial statements
Year ended 31st December 2025
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Rose Cottage, Church Hanborough, Witney, Oxfordshire, OX29 8AA. There was no significant change in the company's principal activity during the year which continued to be that of wine importation .
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The principal accounting policies are set out below. The financial statements are prepared in sterling which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. 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 capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is not recognised in respect of any timing differences at the reporting date as all are insignificant.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to profit or loss.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
Goodwill - Straight line basis over 10 years
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment - Reducing balance basis at 15% per annum
Office equipment - Straight line basis over 3 years
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase and other costs incurred in bringing the stocks to their present location and condition. Cost is calculated using the first in, first out formula. Provision is made for damaged, obsolete and slow moving stock where appropriate.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractualarrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).
5. Intangible assets
Goodwill Total
£ £
Cost
At 1st January 2025 and 31st December 2025 10,900 10,900
_______ _______
Amortisation
At 1st January 2025 and 31st December 2025 10,900 10,900
_______ _______
Carrying amount
At 31st December 2025 - -
_______ _______
At 31st December 2024 - -
_______ _______
6. Tangible assets
Equipment Office equipment Total
£ £ £
Cost
At 1st January 2025 913 4,470 5,383
Additions - 180 180
Disposals - ( 1,658) ( 1,658)
_______ _______ _______
At 31st December 2025 913 2,992 3,905
_______ _______ _______
Depreciation
At 1st January 2025 814 3,041 3,855
Charge for the year 15 830 845
Disposals - ( 1,658) ( 1,658)
_______ _______ _______
At 31st December 2025 829 2,213 3,042
_______ _______ _______
Carrying amount
At 31st December 2025 84 779 863
_______ _______ _______
At 31st December 2024 99 1,429 1,528
_______ _______ _______
7. Debtors
2025 2024
£ £
Trade debtors 161,997 175,536
Other debtors 47,973 72,506
_______ _______
209,970 248,042
_______ _______
8. Creditors: amounts falling due within one year
2025 2024
£ £
Bank loan 5,000 10,000
Trade creditors 134,552 216,387
Social security and other taxes 59,468 52,795
Other creditors 186,075 178,564
_______ _______
385,095 457,746
_______ _______
9. Creditors: amounts falling due after more than one year
2025 2024
£ £
Bank loan - 5,000
_______ _______
10. Called up share capital
Issued, called up and fully paid
2025 2024
No £ No £
'A' ordinary shares of £ 0.01 each 8,250 83 8,000 80
'B' ordinary shares of £ 0.01 each 1,750 17 2,000 20
_______ _______ _______ _______
10,000 100 10,000 100
_______ _______ _______ _______
11. Controlling party
The company is under the control of J Fleetwood who owns 77.5% of the issued share capital.