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Registered number: 02657837
DELVEMADE LIMITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2025
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DELVEMADE LIMITED
REGISTERED NUMBER: 02657837
BALANCE SHEET
AS AT 31 DECEMBER 2025
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Debtors: amounts falling due within one year
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Total assets less current liabilities
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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.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
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L Daveran
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The notes on pages 2 to 5 form part of these financial statements.
Page 1
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DELVEMADE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Delvemade Limited is a limited liability company incorporated in England and Wales, United Kingdom. The registered office is 13 Flemming Court, Whistler Drive, Castleford, West Yorkshire, WF10 5HW. The Company was dormant throughout the year.
2.ACCOUNTING POLICIES
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BASIS OF PREPARATION OF FINANCIAL STATEMENTS
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).
The Group's functional and presentational currency is GBP.
The financial statements have been rounded to the nearest pound.
Short-term debtors are measured at transaction price, less any impairment.
The Company only enters into basic financial instrument transactions that result in the recognition of
financial assets and liabilities like trade and other debtors and creditors, loans from banks and other
third parties, loans to related parties and investments in ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each
reporting period for objective evidence of impairment. If objective evidence of impairment is found, an
impairment loss is recognised in the Profit and Loss Account.
Page 2
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DELVEMADE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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JUDGMENTS IN APPLYING ACCOUNTING POLICIES AND KEY SOURCES OF ESTIMATION UNCERTAINTY
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Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on management's best knowledge of the amount, events or actions, actual results ultimately may differ from those estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
There are no critical accounting estimates or judgements applied by the directors which have a significant impact on the amounts disclosed in the financial statements.
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The average monthly number of employees, including directors, during the year was 6 (2024 - 2).
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Page 3
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DELVEMADE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Amounts owed by group undertakings
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Allotted, called up and fully paid
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1,000 (2024 - 1,000) Ordinary shares of £1.00 each
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2 (2024 - 2) Ordinary A shares of £1.00 each
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Profit and loss account
The profit and loss account represents cumulative profits or losses, net of dividends paid and other adjustments.
The Company has provided a cross guarantee on loans of the parent company H.D. Sharman Group Limited totalling £14,250,000 (2024 - £2,750,000). Security is held over all assets of Delvemade Limited.
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RELATED PARTY TRANSACTIONS
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The Company has taken advantage of the exemption from the requirement to disclose transactions with wholly owned group companies.
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The parent undertaking is ITAC Limited, a company registered in England and Wales, United Kingdom. The ultimate controlling party is Graphmars Holdco Limited.
Consolidated financial statements for Graphmars Holdco Limited can be obtained from 13 Flemming Court, Whistler Drive, Castleford, West Yorkshire, England, WF10 5HW.
Page 4
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DELVEMADE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified.
The audit report was signed on 21 August 2026 by Adam Norman FCCA (Senior Statutory Auditor) on behalf of Price Bailey LLP.
Page 5
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