Delenta Limited

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

Registered number: 11596845

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		417,000		417,000

			417,000		417,000
CURRENT ASSETS
Debtors	5	17,398		-
Cash at bank and in hand		122,090		88,179

		139,488		88,179
Creditors: Amounts Falling Due Within One Year	6	(10,399 )		(25,298 )

NET CURRENT ASSETS (LIABILITIES)			129,089		62,881

TOTAL ASSETS LESS CURRENT LIABILITIES			546,089		479,881

Creditors: Amounts Falling Due After More Than One Year	7		(30,101 )		(35,888 )

NET ASSETS			515,988		443,993

CAPITAL AND RESERVES
Called up share capital	8		100		100
Revaluation reserve	9		417,000		417,000
Profit and Loss Account			98,888		26,893

SHAREHOLDERS' FUNDS			515,988		443,993

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Delenta Limited

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Mr N Weraduwa Samarasinghe

Director

30/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Delenta Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11596845 . The registered office is 85 Great Portland Street, First Floor, London, W1W 7LT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover 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.

2.3. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

2.4. 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 years 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 1)

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Delenta Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Intangible Assets

	Development Costs
	£
Cost
As at 1 November 2024	417,000

As at 31 October 2025	417,000

Net Book Value
As at 31 October 2025	417,000

As at 1 November 2024	417,000

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	17,398	-

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	2,343	25,127
Taxation and social security	8,056	171

	10,399	25,298

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	30,101	35,888

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Delenta Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

9. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 November 2024	417,000	26,893
Profit for the year and total comprehensive income	-	71,995

As at 31 October 2025	417,000	98,888

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