REGISTERED NUMBER: 10741423 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Delton Power Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J J M Brown

Ms A E Powell

REGISTERED OFFICE:

108 Golf Links Road

Ferndown

Dorset

BH22 8DA

REGISTERED NUMBER:

10741423 (England and Wales)

FIXED ASSETS

Intangible assets

4

6,217

6,594

Tangible assets

5

274,399

205,142

280,616

211,736

CURRENT ASSETS

Stocks

35,500

32,360

Debtors

6

755,171

465,485

Cash at bank

117,641

99,697

908,312

597,542

CREDITORS

Amounts falling due within one year

7

385,320

225,651

NET CURRENT ASSETS

522,992

371,891

TOTAL ASSETS LESS CURRENT LIABILITIES

803,608

583,627

CREDITORS

Amounts falling due after more than one year

8

(2,959

)

-

PROVISIONS FOR LIABILITIES

(58,807

)

(39,150

)

NET ASSETS

741,842

544,477

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

741,840

544,475

741,842

544,477

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

J J M Brown - Director

1.	STATUTORY INFORMATION

Delton Power Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Vehicle registration number is being amortised evenly over its estimated useful life of twenty years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment & Machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Vehicle

registration

number

£

COST

At 1 May 2025

and 30 April 2026

7,526

AMORTISATION

At 1 May 2025

932

Amortisation for year

377

At 30 April 2026

1,309

NET BOOK VALUE

At 30 April 2026

6,217

At 30 April 2025

6,594

5.	TANGIBLE FIXED ASSETS

Equipment

Motor

Computer

& Machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2025

164,513

303,983

15,741

484,237

Additions

13,663

109,185

1,155

124,003

Disposals

(8,468

)

-

(6,137

)

(14,605

)

At 30 April 2026

169,708

413,168

10,759

593,635

DEPRECIATION

At 1 May 2025

66,776

202,072

10,247

279,095

Charge for year

14,887

33,184

1,818

49,889

Eliminated on disposal

(4,127

)

-

(5,621

)

(9,748

)

At 30 April 2026

77,536

235,256

6,444

319,236

NET BOOK VALUE

At 30 April 2026

92,172

177,912

4,315

274,399

At 30 April 2025

97,737

101,911

5,494

205,142

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

635,542

140,200

Other debtors

119,629

325,285

755,171

465,485

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts

5,042

11,387

Trade creditors

1,745

8,632

Amounts owed to group undertakings

86,503

3,691

Taxation and social security

288,084

198,941

Other creditors

3,946

3,000

385,320

225,651

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts

2,959

-

9.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.