REGISTERED NUMBER: 11766415 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

The Del Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

Mr D J Delacey

Registered office:

62 Beaumont Road

Cambridge

Cambridgeshire

CB1 8PY

Registered number:

11766415 (England and Wales)

Accountants:

Peter Reed Financial Services

Unit 8a

The Mount

High Street

Toft

Cambridgeshire

CB23 2RL

Fixed assets

Tangible assets

4

8,474

17,698

Current assets

Stocks

-

10,000

Debtors

5

16,988

20,822

Cash at bank

63

4,228

17,051

35,050

Creditors

Amounts falling due within one year

6

25,544

8,971

Net current (liabilities)/assets

(8,493

)

26,079

Total assets less current liabilities

(19

)

43,777

Creditors

Amounts falling due after more than one year

7

25,056

36,323

Net (liabilities)/assets

(25,075

)

7,454

Capital and reserves

Called up share capital

100

100

Retained earnings

(25,175

)

7,354

(25,075

)

7,454

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 10 September 2026 and were signed by:

Mr D J Delacey - Director

1.	STATUTORY INFORMATION

The Del Group Ltd 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.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2025

44,899

Disposals

(750

)

At 31 March 2026

44,149

DEPRECIATION

At 1 April 2025

27,201

Charge for year

8,474

At 31 March 2026

35,675

NET BOOK VALUE

At 31 March 2026

8,474

At 31 March 2025

17,698

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

100

100

Directors' loan accounts

16,888

20,722

16,988

20,822

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other loans

10,130

5,330

Hire purchase contracts

14,114

2,941

Other creditors

100

100

Accrued expenses

1,200

600

25,544

8,971

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other loans

25,056

22,209

Hire purchase contracts

-

14,114

25,056

36,323