BrightAccountsProduction v1.0.0 v1.0.0 2024-12-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is engineering consultancy services. 10 August 2026 0 0 11077960 2025-11-30 11077960 2024-11-30 11077960 2023-11-30 11077960 2024-12-01 2025-11-30 11077960 2023-12-01 2024-11-30 11077960 uk-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 11077960 uk-curr:PoundSterling 2024-12-01 2025-11-30 11077960 uk-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 11077960 uk-bus:AbridgedAccounts 2024-12-01 2025-11-30 11077960 uk-core:ShareCapital 2025-11-30 11077960 uk-core:ShareCapital 2024-11-30 11077960 uk-core:RetainedEarningsAccumulatedLosses 2025-11-30 11077960 uk-core:RetainedEarningsAccumulatedLosses 2024-11-30 11077960 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-11-30 11077960 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-11-30 11077960 uk-bus:FRS102 2024-12-01 2025-11-30 11077960 uk-core:PlantMachinery 2024-12-01 2025-11-30 11077960 uk-core:CostValuation 2024-11-30 11077960 uk-core:RevaluationsIncreaseDecreaseInInvestments 2025-11-30 11077960 uk-core:CostValuation 2025-11-30 11077960 2024-12-01 2025-11-30 11077960 uk-bus:Director1 2024-12-01 2025-11-30 11077960 uk-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 xbrli:pure iso4217:GBP xbrli:shares

Delatt Ltd

Abridged Unaudited Financial Statements

for the financial year ended 30 November 2025

Delatt Ltd

Company Registration Number: 11077960

ABRIDGED BALANCE SHEET

as at 30 November 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 5 | 1,946 |  | 3,414
Investments |  | 6 | 211 |  | 207
|  |  | ───────── |  | ─────────
Fixed Assets |  |  | 2,157 |  | 3,621
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  |  | 890,197 |  | 885,697
Cash at bank and in hand |  |  | 4,026 |  | 3,055
|  |  | ───────── |  | ─────────
|  |  | 894,223 |  | 888,752
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  |  | (849,564) |  | (847,917)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 44,659 |  | 40,835
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 46,816 |  | 44,456
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | 46,716 |  | 44,356
|  |  | ───────── |  | ─────────
Shareholders' Funds |  |  | 46,816 |  | 44,456
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Director's Report.

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 10 August 2026

________________________________ |  |  |  |  |
Mr D F Perry |  |  |  |  |
Director |  |  |  |  |

Delatt Ltd

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 30 November 2025

1. | General Information
| Delatt Ltd is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 11077960. The registered office of the company is Furzebrook House, Sweethay Lane, Staplehay, Taunton, Somerset, TA3 7HD, United Kingdom which is also the principal place of business of the company. The principal activity of the company is engineering consultancy services. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 30 November 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 25% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Investments
| Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Profit and Loss Account in the financial year in which it is receivable.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Going concern
| The director has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

4. | Employees
| The average monthly number of employees, including director, during the financial year was 1, (2024 - 1).

5. | Tangible assets
|  | Plant and | Total
|  | machinery |
|  | £ | £
| Cost
| At 1 December 2024 | 7,604 | 7,604
|  | ───────── | ─────────
| At 30 November 2025 | 7,604 | 7,604
|  | ───────── | ─────────
| Depreciation
| At 1 December 2024 | 4,190 | 4,190
| Charge for the financial year | 1,468 | 1,468
|  | ───────── | ─────────
| At 30 November 2025 | 5,658 | 5,658
|  | ───────── | ─────────
| Net book value
| At 30 November 2025 | 1,946 | 1,946
|  | ═════════ | ═════════
| At 30 November 2024 | 3,414 | 3,414
|  | ═════════ | ═════════

6. | Investments
|  | Other | Total
|  | investments |
| Investments | £ | £
| Cost or Valuation
| At 1 December 2024 | 207 | 207
| Revaluations | 4 | 4
|  | ───────── | ─────────
| At 30 November 2025 | 211 | 211
|  | ───────── | ─────────
| Net book value
| At 30 November 2025 | 211 | 211
|  | ═════════ | ═════════
| At 30 November 2024 | 207 | 207
|  | ═════════ | ═════════

7. | Capital commitments
| The company had no material capital commitments at the financial year-ended 30 November 2025.

8. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.