REGISTERED NUMBER: 09500778 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DELTA ACQUISITIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S K Nanda

Dr S K Nanda

L G Nanda

REGISTERED OFFICE:

217 East India Dock Road

London

E14 0ED

REGISTERED NUMBER:

09500778 (England and Wales)

ACCOUNTANTS:

Ashfords Partnership LLP

114 - 116 Goodmayes Road

Ilford

Essex

IG3 9UZ

FIXED ASSETS

Investment property

4

3,853,000

3,820,000

CURRENT ASSETS

Debtors

5

63,012

20,484

Cash at bank

27,919

25,809

90,931

46,293

CREDITORS

Amounts falling due within one year

6

163,279

155,692

NET CURRENT LIABILITIES

(72,348

)

(109,399

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,780,652

3,710,601

CREDITORS

Amounts falling due after more than one year

7

(2,381,566

)

(2,357,434

)

PROVISIONS FOR LIABILITIES

(400,512

)

(400,512

)

NET ASSETS

998,574

952,655

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

8

221,353

221,353

Retained earnings

777,121

731,202

SHAREHOLDERS' FUNDS

998,574

952,655

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 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 22 September 2026 and were signed on its behalf by:

L G Nanda - Director

S K Nanda - Director

1.	STATUTORY INFORMATION

Delta Acquisitions 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents rental income and is measured at the fair value of the consideration received or receivable. excluding discounts, rebates and 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 3 (2024 - 3 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

3,820,000

Additions

33,000

At 31 December 2025

3,853,000

NET BOOK VALUE

At 31 December 2025

3,853,000

At 31 December 2024

3,820,000

Fair value at 31 December 2025 is represented by:

£

Valuation in 2017

500,000

Valuation in 2023

(201,147

)

Cost

3,554,147

3,853,000

5.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Trade debtors

18,468

20,484

Amounts falling due after more than one year:

Amounts owed by group undertakings

26,192

-

Amounts owed by associates

18,352

-

44,544

-

Aggregate amounts

63,012

20,484

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

6,575

6,575

Trade creditors

5,765

5,765

Taxation and social security

43,649

35,830

Other creditors

107,290

107,522

163,279

155,692

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

24,448

31,010

Amounts owed to group undertakings

27,900

-

Amounts owed to associates

2,329,218

2,326,424

2,381,566

2,357,434

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

4,709

8.

RESERVES

Fair

value

reserve

£

At 1 January 2025

and 31 December 2025

221,353

9.	RELATED PARTY DISCLOSURES

Included under debtors, amount owed from associated companies is:-

a. £6,502 (2024 Nil) amount due from Nanda Group Limited

b. £9,300 (2024 Nil) amount due from Nanda Cars Limited

c. £2,550 (2024 Nil) amount due from Empery Limited

Included under creditors, amounts owed to associates is:-

a. £2,116,004 (2024 £2,121,310) amount due to Mayfair Acquisitions Limited

b. £202,314 (2024 £205,114) amount due to to Nanda & Sons Developments Limited

c. £10,900 (2024 Nil) amount due from Nanda & Sons Investments Limited

Included under debtors, amount owed from group undertakings is:-

a. £26,192 (2024 Nil) amount owed from 3N Acquisition Limited

b. £27,900 (2024 Nil) amount owed from 3N Investment Limited

10.	PARENT COMPANY

The company is a wholly owned subsidiary of Nanda Real Estate Ltd. (previously Nanda Group International Ltd., a company incorporated in Isle of Man)