Company registration number: SC857790
Annual report and unaudited financial statements
for the period ended 31 August 2026
for
Delvora Ltd
Pages for filing with the Registrar
Company registration number: SC857790
Delvora Ltd
Balance sheet
as at 31 August 2026
Note £ £
Fixed assets
Owned:
Tangible assets 4 617
617
Current assets
Cash at bank and in hand 2,507
2,507
Creditors: amounts falling due within one year
5 (2,391)
Net current assets 116
Total assets less current liabilities 733
Provisions for liabilities (117)
NET ASSETS 616
Capital and reserves
Called up share capital 10
Profit and loss account 606
TOTAL EQUITY 616
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 31 August 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC857790
Delvora Ltd
Balance sheet - continued
as at 31 August 2026
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 3 October 2026 and signed on its behalf by:
Mrs R Ojie, Director Mrs R Eso, Director
3 October 2026 3 October 2026
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Delvora Ltd
Notes to the financial statements
for the period ended 31 August 2026
1 Company information
Delvora Ltd is a private company registered in Scotland. Its registered number is SC857790. The company is limited by shares. Its registered office is Clyde Offices, 2/3 Clyde Offices, Glasgow, Lanarkshire, G2 1BP.
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 historic cost convention.
Adoption of the 2024 periodic review
Delvora Ltd has early adopted the amendments arising from the 2024 periodic review applicable to the standard referenced in the basis of preparation statement.
These amendments mandate changes to various accounting policies and expand the required disclosures. The amendments are applied retrospectively, in accordance with paragraph 10.12 of the standard, with such exceptions and transitional arrangements as specified in paragraphs 1.40 to 1.68.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is recognised from sales when a performance obligation under a valid contract with a customer has been satisfied at the transaction price allocated to that obligation. Transaction prices so recognised exclude Value Added Tax and any 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures & fittings - 20% reducing balance
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Delvora Ltd
Notes to the financial statements - continued
for the period ended 31 August 2026
2 Accounting policies - continued
Taxation
Taxation for the period comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the period the average number of employees was 2.
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 31 August 2026 767
Depreciation
Charge for period 150
At 31 August 2026 150
Net book value
At 31 August 2026 617
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Delvora Ltd
Notes to the financial statements - continued
for the period ended 31 August 2026
4 Tangible fixed assets - continued
Cost or valuation at 31 August 2026 is represented by:
Plant and machinery etc.

£
Valuation in 2026 767
Cost -
767
If ENTER REVALUED CLASS had not been revalued, it would have been included at the following historical cost:
£
Cost 767
Accumulated depreciation 150
5 Creditors: amounts falling due within one year
£
Trade creditors 1
Amounts owed to directors 2,365
Taxation 25
2,391
6 Deferred taxation
£
Deferred tax 117
7 Share capital
The company has an alloted share capital of 10 with nominal value £10
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