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Registered number: 4419524
Concept Delta Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
TMA Accounting Ltd
Unit 10
80 Lytham Road
Fulwood
Preston
PR2 3AQ
Concept Delta Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Concept Delta Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 4419524

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 4,294 |  | -
|  |  | 4,294 |  | -
CURRENT ASSETS
Debtors | 6 | 9,144 |  | 414 |
Cash at bank and in hand |  | 8,012 |  | 6,972 |
|  | 17,156 |  | 7,386 |
Creditors: Amounts Falling Due Within One Year | 7 | (16,607 ) |  | (11,263 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 549 |  | (3,877 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,843 |  | (3,877 )
NET ASSETS/(LIABILITIES) |  |  | 4,843 |  | (3,877 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 4,841 |  | (3,879 )
SHAREHOLDERS' FUNDS |  |  | 4,843 |  | (3,877)

Page 1
Page 2
Concept Delta Ltd
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Nicholas Hoddinott Director
27th July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Concept Delta Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Concept Delta Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 4419524 . The registered office is 9 Glastonbury Road, Sully, Vale of Glamorgan, CF64 5PZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis. The validity of this assumption is based upon the continued financial support of the directors who have indicated their willingness to continue to provide ongoing financial support. Accordingly, the directors are of the opinion that the company is a going concern for the foreseeable future.
2.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.5. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website development. It is amortised to profit and loss account over its estimated economic life of 4 years.
2.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 25%
Plant & Machinery | 25%
Fixtures & Fittings | 25%
Computer Equipment | 25%

2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Concept Delta Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | 12,864 | 1,308 | 14,172
As at 31 October 2025 | 12,864 | 1,308 | 14,172
Amortisation
As at 1 November 2024 | 12,864 | 1,308 | 14,172
As at 31 October 2025 | 12,864 | 1,308 | 14,172
Net Book Value
As at 31 October 2025 | - | - | -
As at 1 November 2024 | - | - | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 November 2024 | - | 9,449 | 1,591 | 11,040
Additions | 5,725 | - | - | 5,725
As at 31 October 2025 | 5,725 | 9,449 | 1,591 | 16,765
Depreciation
As at 1 November 2024 | - | 9,449 | 1,591 | 11,040
Provided during the period | 1,431 | - | - | 1,431
As at 31 October 2025 | 1,431 | 9,449 | 1,591 | 12,471
Net Book Value
As at 31 October 2025 | 4,294 | - | - | 4,294
As at 1 November 2024 | - | - | - | -

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 7,700 |  | -
VAT | 1,444 |  | 414
| 9,144 |  | 414

Page 4
Page 5
Concept Delta Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 14,526 |  | 9,076
Other taxes and social security | 209 |  | 299
Other creditor | 877 |  | 949
Directors' loan accounts | 995 |  | 939
| 16,607 |  | 11,263

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

9. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 44,090 |  | 43,317

Page 5