Delta:Signet Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06773741

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,674		3,363
Investments	5		49,230		49,230

			53,904		52,593
CURRENT ASSETS
Debtors	6	21,788		56,036
Cash at bank and in hand		291,901		53,295

		313,689		109,331
Creditors: Amounts Falling Due Within One Year	7	(134,170 )		(18,102 )

NET CURRENT ASSETS (LIABILITIES)			179,519		91,229

TOTAL ASSETS LESS CURRENT LIABILITIES			233,423		143,822

NET ASSETS			233,423		143,822

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			233,323		143,722

SHAREHOLDERS' FUNDS			233,423		143,822

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Delta:Signet Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr David Gilmore Director	Mrs Toni Gilmore Director
18/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Delta:Signet Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06773741 . The registered office is 11 Devonshire Street , Penrith, Cumbria, CA11 7SR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets over their expected useful lives on the following bases:

Plant & Machinery	20% reducing balance basis
Fixtures & Fittings	20% reducing balance basis
Computer Equipment	33% straight line basis

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Delta:Signet Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	8,793	1,793	1,542	12,128
Additions	400	-	2,527	2,927

As at 31 December 2025	9,193	1,793	4,069	15,055

Depreciation
As at 1 January 2025	7,356	1,409	-	8,765
Provided during the period	314	77	1,225	1,616

As at 31 December 2025	7,670	1,486	1,225	10,381

Net Book Value
As at 31 December 2025	1,523	307	2,844	4,674

As at 1 January 2025	1,437	384	1,542	3,363

5. Investments

	Listed
	£
Cost or Valuation
As at 1 January 2025	49,230

As at 31 December 2025	49,230

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	49,230

As at 1 January 2025	49,230

The above investments represent:

Ordinary shares in GapSat Development Limited. (A company registered in the Isle of Man)
Ordinary shares in Methera Global Communication Limited.

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Delta:Signet Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	40,110
Methera expenses control account	50	4
Gapsat Expenses	7,293	11,718
Global Invacom Expenses	70	-
VAT	-	829

	7,413	52,661
Due after more than one year
Loan to Methera Global Communications	14,375	3,375

	21,788	56,036

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	-	4,549
Other taxes and social security	390	391
VAT	10,898	-
American express credit card	62	1,651
BA Amex credit card	216	1,909
Accruals and deferred income	1,550	1,620
Directors' loan accounts	121,054	7,982

	134,170	18,102

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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