REGISTERED NUMBER: 14692524 (England and Wales)

Group Strategic Report, Report of the Directors and

Consolidated Financial Statements for the Year Ended 31 March 2026

for

Delta Group Investments Holdings Limited

Page

Company Information

1

Group Strategic Report

2

Report of the Directors

4

Report of the Independent Auditors

6

Consolidated Income Statement

10

Consolidated Other Comprehensive Income

11

Consolidated Balance Sheet

12

Company Balance Sheet

13

Consolidated Statement of Changes in Equity

14

Company Statement of Changes in Equity

15

Consolidated Cash Flow Statement

16

Notes to the Consolidated Cash Flow Statement

17

Notes to the Consolidated Financial Statements

18

DIRECTORS:

M McNamara

Mrs K A McNamara

REGISTERED OFFICE:

Unit 3 Manby Road

South Killingolme

Immingham

DN40 3DX

REGISTERED NUMBER:

14692524 (England and Wales)

AUDITORS:

Xeinadin Audit Limited

Maple House

Level 5A

149 Tottenham Court Road

London

W1T 7NF

The directors present their strategic report of the company and the group for the year ended 31 March 2026.

During the past 18 months the industry has faced some challenging times, mainly due to the increases in the employment and general living costs, thus resulting in an increase in the group's operating costs.

During the reporting period we have seen a number, of long-established Blue Chip Company's close, and in some

instances relocate outside of the UK, due to their unsustainable operating costs.

The above said, during the reporting period, the group continued to trade in-line with its business plan and maintained its strong position within the industry.

The Directors continue to focus on the group's operating costs, at the same time recruiting a number of key

management to enhance the already established management team.

With the above in mind, the Directors feel that the group is well positioned to grow and improve the profitability of the

business going forward.

During the reporting period, Delta once again received a number of coveted National and International Safety and Quality Awards on which it has built an enviable reputation. During the period, the Groups Health & Safety performance was again recognised by RoSPA for Safety excellence, this was in addition to the coveted Presidents Award received in 2023.

REVIEW OF BUSINESS

The group's annual turnover decreased from the prior year due to a large customer ceasing to trade however gross

margin was improved during the reporting period, and after absorbing the costs of restructuring the group in the

previous accounting period, the group posted its standard profitability for the financial year.

With the challenges and uncertainty experienced during the reporting period the Directors were satisfied with the

performance of the group.

With the above in mind, and with the knowledge of a strong order book, the Directors expect the group to continue its standard operating performance during the coming financial year.

PRINCIPAL RISKS AND UNCERTAINTIES

The industry in general expects to see further challenges during 2026 & 2027, mainly due to the national skills shortage and the general cost of living increases. The group anticipates that the additional burdens placed on the business will result in additional operating costs, with this in mind, it is anticipated that the uncertainty will continue to apply pressure on the group's operating margin.

The Group has also seen a slowdown in its Oil and Gas activities, and it is anticipated that until the conflict in Europe comes to a conclusion, the caution will remain.

The above said, there is an optimism that 2027 onwards will generate more plant investment, as the plants become older, and legislation dictates operational upgrades.

After taking significant steps to reduce the group's operating costs, the Directors believe the group is in a strong

position to grow the Oil and Gas, Power and Food industry sectors once the above uncertainties subside.

KEY PERFORMANCE INDICATORS

The group continues to strengthen its position within the industry with major emphasis being placed on securing

further long-term maintenance contracts and establishing an even stronger working relationship with its existing

blue-chip clients.

POST YEAR END CONSIDERATIONS

The group continues to look to strengthen its position within the industry, with the potential of further acquisitions to

complement its existing engineering capabilities.

ON BEHALF OF THE BOARD:

M McNamara - Director

26 August 2026

The directors present their report with the financial statements of the company and the group for the year ended 31 March 2026.

PRINCIPAL ACTIVITY

The principal activity of the group in the year under review was that of mechanical and electrical engineering, plant

maintenance, construction and project execution on operating facilities.

DIVIDENDS

No dividends will be distributed for the year ended 31 March 2026.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2025 to the date of this report.

M McNamara

Mrs K A McNamara

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Group Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

AUDITORS

The auditors, Xeinadin Audit Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

M McNamara - Director

26 August 2026

Opinion

We have audited the financial statements of Delta Group Investments Holdings Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 March 2026 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the group's and of the parent company affairs as at 31 March 2026 and of the group's profit for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Group Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Group Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

-	the parent company financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of directors' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page four, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Through discussion with management and those charged with governance we gained an understanding of the legal and regulatory framework applicable to the entity and the industry in which it operates, and considered the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud. During the engagement team briefing we communicated the identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit.

We focused on laws and regulations that could give rise to a material misstatement in the financial statements, including, but not limited to, financial reporting legislation, the Companies Act 2006, tax legislations and industry specific legislation, such as the Health and Safety at Work Act 1974. We assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items.

We evaluated management's incentives and opportunities for fraudulent manipulations of the financial statements (including risk of override of controls) and determined that the principal risks were related to management bias in accounting estimates.

Audit procedures undertaken in response to the potential risk relating to irregularities (which include fraud and non-compliance with laws and regulations) comprised of:

- enquiries of management and those charged with governance as to whether the entity complies with such laws and regulations;

- enquiries with the same concerning any actual or potential litigation claims;

- reviewed risk of management override;

- review of journal entries posted with unusual account combinations or posted by senior management;

- reviewing accounting estimates for bias;

- performance of analytical review to identify unexpected movements in account balances which may be indicative of fraud;

- agreeing financial statement disclosures to underlying supporting documentation.

The likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity's controls, the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As explained above, there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK).

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Jennifer Toulson FCA (Senior Statutory Auditor)

for and on behalf of Xeinadin Audit Limited

Maple House

Level 5A

149 Tottenham Court Road

London

W1T 7NF

26 August 2026

TURNOVER

8,696,078

14,255,578

Cost of sales

7,543,672

13,468,961

GROSS PROFIT

1,152,406

786,617

Administrative expenses

792,771

910,805

OPERATING PROFIT/(LOSS)

4

359,635

(124,188

)

Exceptional items

5

-

92,900

359,635

(217,088

)

Interest payable and similar expenses

6

38,788

39,175

PROFIT/(LOSS) BEFORE TAXATION

320,847

(256,263

)

Tax on profit/(loss)

7

82,404

(38,910

)

PROFIT/(LOSS) FOR THE FINANCIAL YEAR

238,443

(217,353

)

Profit/(loss) attributable to:

Owners of the parent

238,443

(217,353

)

PROFIT/(LOSS) FOR THE YEAR

238,443

(217,353

)

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

238,443

(217,353

)

Total comprehensive income attributable to:

Owners of the parent

238,443

(217,353

)

FIXED ASSETS

Tangible assets

9

2,369,141

2,145,290

Investments

10

-

-

2,369,141

2,145,290

CURRENT ASSETS

Debtors

11

1,689,974

2,370,338

Cash at bank

456,408

411,533

2,146,382

2,781,871

CREDITORS

Amounts falling due within one year

12

1,671,227

2,291,934

NET CURRENT ASSETS

475,155

489,937

TOTAL ASSETS LESS CURRENT LIABILITIES

2,844,296

2,635,227

CREDITORS

Amounts falling due after more than one year

13

(16,008

)

(37,748

)

PROVISIONS FOR LIABILITIES

17

(23,769

)

(31,403

)

NET ASSETS

2,804,519

2,566,076

CAPITAL AND RESERVES

Called up share capital

18

33,000

33,000

Retained earnings

19

2,771,519

2,533,076

SHAREHOLDERS' FUNDS

2,804,519

2,566,076

The financial statements were approved by the Board of Directors and authorised for issue on 26 August 2026 and were signed on its behalf by:

M McNamara - Director

FIXED ASSETS

Tangible assets

9

-

-

Investments

10

50,000

50,000

50,000

50,000

CREDITORS

Amounts falling due within one year

12

50,000

50,000

NET CURRENT LIABILITIES

(50,000

)

(50,000

)

TOTAL ASSETS LESS CURRENT LIABILITIES

-

-

CAPITAL AND RESERVES

Called up share capital

18

33,000

33,000

Retained earnings

(33,000

)

(33,000

)

SHAREHOLDERS' FUNDS

-

-

Company's loss for the financial year

-

(33,000

)

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

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2026 and were signed on its behalf by:

M McNamara - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 April 2024

33,000

2,750,429

2,783,429

Changes in equity

Total comprehensive income

-

(217,353

)

(217,353

)

Balance at 31 March 2025

33,000

2,533,076

2,566,076

Changes in equity

Total comprehensive income

-

238,443

238,443

Balance at 31 March 2026

33,000

2,771,519

2,804,519

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 April 2024

33,000

-

33,000

Changes in equity

Total comprehensive income

-

(33,000

)

(33,000

)

Balance at 31 March 2025

33,000

(33,000

)

-

Changes in equity

Balance at 31 March 2026

33,000

(33,000

)

-

Cash flows from operating activities

Cash generated from operations

1

460,710

963,475

Interest paid

(32,574

)

(31,553

)

Interest element of hire purchase payments paid

(6,214

)

(7,622

)

Tax paid

-

(16,337

)

Net cash from operating activities

421,922

907,963

Cash flows from investing activities

Purchase of tangible fixed assets

(290,882

)

(213,262

)

Sale of tangible fixed assets

1,200

-

Net cash from investing activities

(289,682

)

(213,262

)

Cash flows from financing activities

Loan repayments in year

(15,624

)

(402,500

)

Other loan repayments

-

(62,500

)

Capital repayments in year

(21,741

)

(41,009

)

Amount introduced by directors

677,280

50,000

Amount withdrawn by directors

(727,280

)

-

Net cash from financing activities

(87,365

)

(456,009

)

Increase in cash and cash equivalents

44,875

238,692

Cash and cash equivalents at beginning of year

2

411,533

172,841

Cash and cash equivalents at end of year

2

456,408

411,533

1.	RECONCILIATION OF PROFIT/(LOSS) BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

31.3.26

31.3.25

£

£

Profit/(loss) before taxation

320,847

(256,263

)

Depreciation charges

64,148

76,507

Loss on disposal of fixed assets

1,682

5,742

Finance costs

38,788

39,175

425,465

(134,839

)

Decrease in trade and other debtors

680,364

844,372

(Decrease)/increase in trade and other creditors

(645,119

)

253,942

Cash generated from operations

460,710

963,475

2.	CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 31 March 2026

31.3.26

1.4.25

£

£

Cash and cash equivalents

456,408

411,533

Year ended 31 March 2025

31.3.25

1.4.24

£

£

Cash and cash equivalents

411,533

172,841

3.	ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.25

Cash flow

At 31.3.26

£

£

£

Net cash

Cash at bank and in hand

411,533

44,875

456,408

411,533

44,875

456,408

Debt

Finance leases

(59,490

)

21,741

(37,749

)

Debts falling due within 1 year

(15,625

)

15,625

-

(75,115

)

37,366

(37,749

)

Total

336,418

82,241

418,659

1.	STATUTORY INFORMATION

Delta Group Investments Holdings 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 General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Basis of consolidation

The consolidated financial statements present the results of the parent company and its own subsidiaries (the 'Group') as if they form a single entity. Intercompany transactions and balances between Group companies are therefore eliminated in full.

Turnover

Turnover represents the amount derived from the provision of goods and services which fall within the Group's ordinary activities, stated net of value added tax.

The Group recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the Group's activities.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

not provided

Plant and machinery

-

25% on reducing balance and 25% on cost

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3.	EMPLOYEES AND DIRECTORS

31.3.26

31.3.25

£

£

Wages and salaries

3,553,929

4,676,742

Social security costs

440,083

526,754

Other pension costs

58,267

96,179

4,052,279

5,299,675

The average number of employees during the year was as follows:

31.3.26

31.3.25

Directors

2

2

Engineering and operational

48

69

Office and administration

9

9

59

80

The average number of employees by undertakings that were proportionately consolidated during the year was 59 (2025 - 80 ) .

31.3.26

31.3.25

£

£

Directors' remuneration

12,500

23,893

Directors' pension contributions to money purchase schemes

-

12,000

The number of directors to whom retirement benefits were accruing was as follows:

Money purchase schemes

1

1

4.	OPERATING PROFIT/(LOSS)

The operating profit (2025 - operating loss) is stated after charging:

31.3.26

31.3.25

£

£

Other operating leases

52,127

58,633

Depreciation - owned assets

47,023

50,164

Depreciation - assets on hire purchase contracts

17,126

26,343

Loss on disposal of fixed assets

1,682

5,742

Auditors' remuneration

9,650

9,100

Auditors' remuneration for non audit work

1,075

4,855

5.	EXCEPTIONAL ITEMS

31.3.26

31.3.25

£

£

Exceptional items

-

(92,900

)

The exceptional item in the previous year related to the disposal of fixed asset investments which were two subsidiary companies. A related party loan was also written of during this period.

6.

INTEREST PAYABLE AND SIMILAR EXPENSES

31.3.26

31.3.25

£

£

Bank interest

30,927

3,284

Bank loan interest

-

19,935

Other loan interest

1,647

6,588

HMRC interest and penalties

-

1,746

Hire purchase

6,214

7,622

38,788

39,175