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core:OtherReservesSubtotal 2025-03-31 13997822 core:RetainedEarningsAccumulatedLosses 2025-03-31 13997822 core:LandBuildings 2026-03-31 13997822 core:PlantMachinery 2026-03-31 13997822 core:Vehicles 2026-03-31 13997822 core:FurnitureFittings 2026-03-31 13997822 core:OfficeEquipment 2026-03-31 13997822 core:NetGoodwill 2026-03-31 13997822 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 13997822 core:ListedExchangeTraded 2026-03-31 13997822 core:UnlistedNon-exchangeTraded 2026-03-31 13997822 core:LandBuildings 2025-03-31 13997822 core:PlantMachinery 2025-03-31 13997822 core:Vehicles 2025-03-31 13997822 core:FurnitureFittings 2025-03-31 13997822 core:OfficeEquipment 2025-03-31 13997822 core:NetGoodwill 2025-03-31 13997822 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 13997822 core:ListedExchangeTraded 2025-03-31 13997822 core:UnlistedNon-exchangeTraded 2025-03-31 13997822 core:LandBuildings 2025-04-01 2026-03-31 13997822 core:PlantMachinery 2025-04-01 2026-03-31 13997822 core:Vehicles 2025-04-01 2026-03-31 13997822 core:FurnitureFittings 2025-04-01 2026-03-31 13997822 core:OfficeEquipment 2025-04-01 2026-03-31 13997822 core:NetGoodwill 2025-04-01 2026-03-31 13997822 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 13997822 core:ListedExchangeTraded 2025-04-01 2026-03-31 13997822 core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 13997822 core:MoreThanFiveYears 2025-04-01 2026-03-31 13997822 core:Non-currentFinancialInstruments 2026-03-31 13997822 core:Non-currentFinancialInstruments 2025-03-31 13997822 dpl:CostSales 2025-04-01 2026-03-31 13997822 dpl:DistributionCosts 2025-04-01 2026-03-31 13997822 core:LandBuildings 2025-04-01 2026-03-31 13997822 core:PlantMachinery 2025-04-01 2026-03-31 13997822 core:Vehicles 2025-04-01 2026-03-31 13997822 core:FurnitureFittings 2025-04-01 2026-03-31 13997822 core:OfficeEquipment 2025-04-01 2026-03-31 13997822 dpl:AdministrativeExpenses 2025-04-01 2026-03-31 13997822 core:NetGoodwill 2025-04-01 2026-03-31 13997822 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 13997822 dpl:GroupUndertakings 2025-04-01 2026-03-31 13997822 dpl:ParticipatingInterests 2025-04-01 2026-03-31 13997822 dpl:GroupUndertakings core:ListedExchangeTraded 2025-04-01 2026-03-31 13997822 core:ListedExchangeTraded 2025-04-01 2026-03-31 13997822 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 13997822 core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 13997822 dpl:CostSales 2024-04-01 2025-03-31 13997822 dpl:DistributionCosts 2024-04-01 2025-03-31 13997822 core:LandBuildings 2024-04-01 2025-03-31 13997822 core:PlantMachinery 2024-04-01 2025-03-31 13997822 core:Vehicles 2024-04-01 2025-03-31 13997822 core:FurnitureFittings 2024-04-01 2025-03-31 13997822 core:OfficeEquipment 2024-04-01 2025-03-31 13997822 dpl:AdministrativeExpenses 2024-04-01 2025-03-31 13997822 core:NetGoodwill 2024-04-01 2025-03-31 13997822 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 13997822 dpl:GroupUndertakings 2024-04-01 2025-03-31 13997822 dpl:ParticipatingInterests 2024-04-01 2025-03-31 13997822 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-01 2025-03-31 13997822 core:ListedExchangeTraded 2024-04-01 2025-03-31 13997822 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 13997822 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 13997822 core:NetGoodwill 2026-03-31 13997822 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 13997822 core:LandBuildings 2026-03-31 13997822 core:PlantMachinery 2026-03-31 13997822 core:Vehicles 2026-03-31 13997822 core:FurnitureFittings 2026-03-31 13997822 core:OfficeEquipment 2026-03-31 13997822 core:AfterOneYear 2026-03-31 13997822 core:WithinOneYear 2026-03-31 13997822 core:ListedExchangeTraded 2026-03-31 13997822 core:UnlistedNon-exchangeTraded 2026-03-31 13997822 core:ShareCapital 2026-03-31 13997822 core:SharePremium 2026-03-31 13997822 core:RevaluationReserve 2026-03-31 13997822 core:OtherReservesSubtotal 2026-03-31 13997822 core:RetainedEarningsAccumulatedLosses 2026-03-31 13997822 core:NetGoodwill 2025-03-31 13997822 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 13997822 core:LandBuildings 2025-03-31 13997822 core:PlantMachinery 2025-03-31 13997822 core:Vehicles 2025-03-31 13997822 core:FurnitureFittings 2025-03-31 13997822 core:OfficeEquipment 2025-03-31 13997822 core:AfterOneYear 2025-03-31 13997822 core:WithinOneYear 2025-03-31 13997822 core:ListedExchangeTraded 2025-03-31 13997822 core:UnlistedNon-exchangeTraded 2025-03-31 13997822 core:ShareCapital 2025-03-31 13997822 core:SharePremium 2025-03-31 13997822 core:RevaluationReserve 2025-03-31 13997822 core:OtherReservesSubtotal 2025-03-31 13997822 core:RetainedEarningsAccumulatedLosses 2025-03-31 13997822 core:NetGoodwill 2024-03-31 13997822 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 13997822 core:LandBuildings 2024-03-31 13997822 core:PlantMachinery 2024-03-31 13997822 core:Vehicles 2024-03-31 13997822 core:FurnitureFittings 2024-03-31 13997822 core:OfficeEquipment 2024-03-31 13997822 core:AfterOneYear 2024-03-31 13997822 core:WithinOneYear 2024-03-31 13997822 core:ListedExchangeTraded 2024-03-31 13997822 core:UnlistedNon-exchangeTraded 2024-03-31 13997822 core:ShareCapital 2024-03-31 13997822 core:SharePremium 2024-03-31 13997822 core:RevaluationReserve 2024-03-31 13997822 core:OtherReservesSubtotal 2024-03-31 13997822 core:RetainedEarningsAccumulatedLosses 2024-03-31 13997822 core:AfterOneYear 2025-04-01 2026-03-31 13997822 core:WithinOneYear 2025-04-01 2026-03-31 13997822 core:Non-currentFinancialInstruments core:CostValuation 2025-04-01 2026-03-31 13997822 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-04-01 2026-03-31 13997822 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-04-01 2026-03-31 13997822 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-04-01 2026-03-31 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7 DELTA LTD

Registered Number
13997822
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

7 DELTA LTD
Company Information
for the year from 1 April 2025 to 31 March 2026

Directors | MITCHELL, Karen Elizabeth
| MITCHELL, Peter Lawrence

Registered Address | 1 Gemini Court, 42a Throwley Way
| Sutton
| SM1 4AF

Registered Number | 13997822 (England and Wales)

7 DELTA LTD
Statement of Financial Position
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 823 |  |  |  | 1,097
|  |  |  | 823 |  |  |  | 1,097
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 31,800 |  |  |  | 3,783 |  |
Cash at bank and on hand |  | 2,451 |  |  |  | 8,261 |  |
|  | 34,251 |  |  |  | 12,044 |  |
Creditors amounts falling due within one year | 6 | (60,073) |  |  |  | (29,477) |  |
Net current assets (liabilities) |  |  |  | (25,822) |  |  |  | (17,433)
Total assets less current liabilities |  |  |  | (24,999) |  |  |  | (16,336)
Provisions for liabilities | 7 |  |  | (156) |  |  |  | -
Net assets |  |  |  | (25,155) |  |  |  | (16,336)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | (25,255) |  |  |  | (16,436)
Shareholders' funds |  |  |  | (25,155) |  |  |  | (16,336)

- The company was entitled to exemption from audit for this reporting period 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.
- 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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 16 July 2026, and are signed on its behalf by:
MITCHELL, Peter Lawrence Director Registered Company No. 13997822

7 DELTA LTD
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| The financial statements have been prepared on a going concern basis. At the balance sheet date, the company had net liabilities of approximately £25,155, arising principally from losses incurred in previous years. The directors have reviewed the company’s cash flow forecasts and financing arrangements for a period of at least twelve months from the date of approval of these financial statements. The directors have a credit balance on their loan account and have confirmed their intention to continue providing financial support to the company as required to enable it to meet its liabilities as they fall due. Based on these forecasts and the continued support available, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis. Notwithstanding the above, the existence of net liabilities indicates the presence of a material uncertainty which may cast significant doubt on the company’s ability to continue as a going concern. The financial statements do not include any adjustments that would result if the company were unable to continue as a going concern.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Current taxation
--- | ---
| 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
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Office Equipment | 25

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 2 |  | 2

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 25 | 2,600 |  | 2,600
| At 31 March 26 | 2,600 |  | 2,600
| Depreciation and impairment
| At 01 April 25 | 1,503 |  | 1,503
| Charge for year | 274 |  | 274
| At 31 March 26 | 1,777 |  | 1,777
| Net book value
| At 31 March 26 | 823 |  | 823
| At 31 March 25 | 1,097 |  | 1,097

5. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 31,800 |  | -
| Other debtors | - |  | 3,783
| Total | 31,800 |  | 3,783

6. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | - |  | 119
| Taxation and social security | 1,308 |  | 444
| Other creditors | 58,765 |  | 28,914
| Total | 60,073 |  | 29,477

7. | Provisions for liabilities
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 156 |  | -
| Total | 156 |  | -