REGISTERED NUMBER: 03298975 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DELTA ENERGY (SERVICES) LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R A Iles

SECRETARY:

S Dumbleton

REGISTERED OFFICE:

No 6 Oak Court

Pilgrims Walk Prologis Park

Coventry

West Midlands

CV6 4QH

REGISTERED NUMBER:

03298975 (England and Wales)

FIXED ASSETS

Tangible assets

4

93

1,518

CURRENT ASSETS

Debtors

217,550

173,923

Cash at bank

11,321

4,418

228,871

178,341

CREDITORS

Amounts falling due within one year

257,723

212,735

NET CURRENT LIABILITIES

(28,852

)

(34,394

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(28,759

)

(32,876

)

CAPITAL AND RESERVES

Called up share capital

7

21

21

Retained earnings

(28,780

)

(32,897

)

(28,759

)

(32,876

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 July 2026 and were signed by:

R A Iles - Director

1.	STATUTORY INFORMATION

Delta Energy (Services) Limited 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

The accounts have been prepared in accordance with applicable accounting standards. The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year.

The company has made pre-tax profit of £4,117 (2024 (Loss): £78,198). Net current liabilities at the period end amounted to £28,852 (2024 - £34,394). As shown on the balance sheet, the company had overall net liabilities of £28,759 (2024 - £32,876).

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors therefore believe that the going concern basis of accounts preparation is appropriate.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

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

Fixtures and fittings

-

20% on cost

Computer equipment

-

Straight line over 3 years

Financial instruments

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

67,768

DEPRECIATION

At 1 January 2025

66,250

Charge for year

1,425

At 31 December 2025

67,675

NET BOOK VALUE

At 31 December 2025

93

At 31 December 2024

1,518

5.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

as restated

£

£

Within one year

475

7,707

Between one and five years

-

475

475

8,182

6.	DEFERRED TAX

£

Balance at 1 January 2025

As previously reported

(23,882

)

Prior year adjustment

(15,531

)

As restated

(39,413

)

Provided during year

1,060

Balance at 31 December 2025

(38,353

)

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

Value:

£

£

17

Ordinary A

£1

19

19

1

Ordinary B

£1

0

0

1

Ordinary C

£1

0

0

1

Ordinary D

£1

1

1

1

Ordinary E

£1

1

1

21

21

Ordinary A shares are entitled to voting rights and is entitled to participate in a distribution arising from a winding up of the company.

Ordinary B, C, D and E shares have no voting rights and is not entitled to participate in a distribution arising from a winding up of the company.

8.	PENSION COMMITMENTS

The company operates defined contribution pension schemes in respect of certain employees. The schemes and their assets are held by independent managers. The pension charge represents contributions due from the company and amounted to £4,698 (2024 - £4,381).

Included within creditors is a balance due to pension providers of £972 (2024 - £975) representing contributions owed to the funds.

9.	ULTIMATE CONTROLLING PARTY

The company's ultimate parent undertaking is, Delta Group AS, incorporated in Norway.

Delta Group AS consolidates these financial statements, and are available on request from the registered office address:

PO Box 388 Sentrum

4002 Stavanger

Norway

The ultimate controlling party of the company is R A Iles by virtue of his 100% shareholding in the parent company Delta Group AS.