REGISTERED NUMBER: 06456499 (England and Wales)

Delta Direct Investments Limited

Unaudited Financial Statements for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A Paul

SECRETARY:

Mrs A Bansal

REGISTERED OFFICE:

299 Torbay Road

Harrow

HA2 9QD

REGISTERED NUMBER:

06456499 (England and Wales)

FIXED ASSETS

Investment property

4

480,289

480,289

CURRENT ASSETS

Cash at bank

14,359

21,250

CREDITORS

Amounts falling due within one year

5

(194,961

)

(203,324

)

NET CURRENT LIABILITIES

(180,602

)

(182,074

)

TOTAL ASSETS LESS CURRENT LIABILITIES

299,687

298,215

CREDITORS

Amounts falling due after more than one year

6

(249,763

)

(252,663

)

NET ASSETS

49,924

45,552

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

49,724

45,352

49,924

45,552

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 21 September 2026 and were signed by:

A Paul - Director

1.	STATUTORY INFORMATION

Delta Direct Investments 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.

Going concern:

The director has considered the going concern basis for preparing the accounts on the grounds that at the year end there was a net current liability of £180,602. The shareholders of PWA Solutions Ltd have confirmed that they will not seek repayment of their loans at least for one year from the date of signature of the accounts. The shareholders of the company also have undertaken to continue to provide the company with such financial support to trade and meet its obligation as they fall due. Having regard to this financial support, the director is of the opinion that it is appropriate for the accounts to be prepared on a going concerned basis.

Turnover

Turnover represents rents and other property income receivable during the year, net of Value Added Tax.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 NIL (2024 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

480,289

NET BOOK VALUE

At 31 December 2025

480,289

At 31 December 2024

480,289

The director is of the opinion that at the balance sheet date the fair value of the investment property is similar to its historic cost of £480,289.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

1,170

194

Other creditors

193,791

203,130

194,961

203,324

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

249,763

252,663

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

249,763

252,663

The bank loan is secured against the investment property.

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £500 were paid to the director .

During the year, the shareholders provided loans to the Company. The loans are unsecured, interest-free and repayable on demand. At the balance sheet date, the amount due to the shareholders was £5,651 (2024: £16,391).

The Company has received a loan from P W A Solutions Ltd, a company in which Mr A Paul is a director and controlling shareholder. The loan is unsecured, interest-free and repayable on demand. At the balance sheet date, the amount due to P W A Solutions Ltd was £185,000 (2024: £185,000).

The Company has also received a loan from Delta Wealth Limited, a company in which Mr A Paul is a director and controlling shareholder. The loan is unsecured, interest-free and repayable on demand. At the balance sheet date, the amount due to Delta Wealth Limited was £1,000 (2024: £nil).

The controlling party is A Paul.