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Company Registration No. 07432507 (England and Wales)
Dela Fire and Security Limited Unaudited accounts for the year ended 30 November 2025
Dela Fire and Security Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Dela Fire and Security Limited Company Information for the year ended 30 November 2025
Director
Stephen Lawrence
Company Number
07432507 (England and Wales)
Registered Office
Unit N OYO Business Unitd Barge Way Sittingbourne Kent ME10 2FB United Kingdom
Accountants
Rustrick Accountants Limited 380A New Hythe lane Larkfield Maidstone Kent ME20 6RZ
- 3 -
Dela Fire and Security Limited Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
268,578
256,039
Current assets
Debtors
5
548,301
589,202
Cash at bank and in hand
1,421,502
1,158,448
1,969,803
1,747,650
Creditors: amounts falling due within one year
6
(857,120)
(812,703)
Net current assets
1,112,683
934,947
Total assets less current liabilities
1,381,261
1,190,986
Creditors: amounts falling due after more than one year
7
-
(17,458)
Provisions for liabilities
Deferred tax
(57,685)
(46,941)
Net assets
1,323,576
1,126,587
Capital and reserves
Called up share capital
8
100
100
Profit and loss account
1,323,476
1,126,487
Shareholders' funds
1,323,576
1,126,587
For the year ending 30 November 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 July 2026 and were signed on its behalf by
Stephen Lawrence Director Company Registration No. 07432507
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Dela Fire and Security Limited Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Dela Fire and Security Limited is a private company, limited by shares, registered in England and Wales, registration number 07432507. The registered office is Unit N OYO Business Unitd, Barge Way, Sittingbourne, Kent, ME10 2FB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
5% straight line
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing blance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
- 5 -
Dela Fire and Security Limited Notes to the Accounts for the year ended 30 November 2025
Pension costs
Contributions in respect of the company's defined contribution pension scheme are charged to the profit and loss account for the year in which they are payable to the scheme. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 December 2024
22,560
15,844
449,844
39,028
39,408
566,684
Additions
-
-
98,539
-
3,598
102,137
Disposals
-
-
(24,200)
-
-
(24,200)
At 30 November 2025
22,560
15,844
524,183
39,028
43,006
644,621
Depreciation
At 1 December 2024
6,768
15,066
230,694
31,987
26,130
310,645
Charge for the year
1,128
195
78,468
1,760
4,219
85,770
On disposals
-
-
(20,372)
-
-
(20,372)
At 30 November 2025
7,896
15,261
288,790
33,747
30,349
376,043
Net book value
At 30 November 2025
14,664
583
235,393
5,281
12,657
268,578
At 30 November 2024
15,792
778
219,150
7,041
13,278
256,039
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
536,256
583,660
Accrued income and prepayments
12,045
5,542
548,301
589,202
6
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
-
5,467
Trade creditors
35,949
38,314
Taxes and social security
345,972
300,785
Loans from directors
475,199
468,137
857,120
812,703
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
-
17,458
- 6 -
Dela Fire and Security Limited Notes to the Accounts for the year ended 30 November 2025
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Controlling party
The ultimate controlling party is that of Mr S Lawrence by virtue of his share holding
10
Average number of employees
During the year the average number of employees was 9 (2024: 9).
- 7 -