Delafield Consulting Limited 31/03/2026 iXBRL

Company registration number: 09020020

Delafield Consulting Limited

Unaudited filleted financial statements

31 March 2026

Delafield Consulting Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Delafield Consulting Limited

Directors and other information


	Directors	Mr PJ Delafield
		Mrs KJ Delafield


	Company number	09020020


	Registered office	26 Dunton Road
		Stewkley
		Leighton Buzzard
		LU7 0HZ


	Business address	Trinity House
		26 Dunton Road
		Stewkley
		Leighton Buzzard
		LU7 0HZ


	Accountants	Hardcastle Blake
		19 New Road
		Drayton Parslow
		Milton Keynes
		MK17 0JH

Delafield Consulting Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Delafield Consulting Limited

Year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Delafield Consulting Limited for the year ended 31 March 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Delafield Consulting Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Delafield Consulting Limited and state those matters that we have agreed to state to the board of directors of Delafield Consulting Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Delafield Consulting Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Delafield Consulting Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Delafield Consulting Limited. You consider that Delafield Consulting Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Delafield Consulting Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hardcastle Blake

ICAEW

19 New Road

Drayton Parslow

Milton Keynes

MK17 0JH

24 August 2026

Delafield Consulting Limited

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	-		230
		_______		_______
			-		230

Current assets
Debtors	6	3,218		37,642
Cash at bank and in hand		48,034		58,056
		_______		_______
		51,252		95,698
Creditors: amounts falling due
within one year	7	( 16,800)		( 68,599)
		_______		_______
Net current assets			34,452		27,099
			_______		_______
Total assets less current liabilities			34,452		27,329


Provisions for liabilities			-		( 44)

			_______		_______
Net assets			34,452		27,285
			_______		_______

Capital and reserves
Called up share capital			10		10
Profit and loss account			34,442		27,275
			_______		_______
Shareholders funds			34,452		27,285
			_______		_______

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 24 August 2026 , and are signed on behalf of the board by:

Mr PJ Delafield

Director

Company registration number: 09020020

Delafield Consulting Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in United Kingdom. The address of the registered office is Trinity House, 26 Dunton Road, Stewkley, Leighton Buzzard, LU7 0HZ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax.

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	20 %	straight line
Fittings fixtures and equipment	-	33.33 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates .

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

5. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Total
	£	£	£
Cost
At 1 April 2025 and 31 March 2026	458	2,302	2,760
	_______	_______	_______
Depreciation
At 1 April 2025	228	2,302	2,530
Charge for the year	230	-	230
	_______	_______	_______
At 31 March 2026	458	2,302	2,760
	_______	_______	_______
Carrying amount
At 31 March 2026	-	-	-
	_______	_______	_______
At 31 March 2025	230	-	230
	_______	_______	_______

6. Debtors

	2026	2025
	£	£
Trade debtors	3,218	32,699
Other debtors	-	4,943
	_______	_______
	3,218	37,642
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Corporation tax	8,114	5,155
Social security and other taxes	5,622	11,222
Other creditors	3,064	52,222
	_______	_______
	16,800	68,599
	_______	_______

8. Controlling party

The company is controlled by Mr PJ Delafield - director by virtue of his 100% shareholding in the company.