DELTA COMMERCE LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC615775

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1,114,849		285,964
Tangible Assets	5		1,914		710

			1,116,763		286,674
CURRENT ASSETS
Stocks	6	333,559		406,482
Debtors	7	87,584		52,835
Cash at bank and in hand		137,519		211,742

		558,662		671,059
Creditors: Amounts Falling Due Within One Year	8	(754,940 )		(770,861 )

NET CURRENT ASSETS (LIABILITIES)			(196,278 )		(99,802 )

TOTAL ASSETS LESS CURRENT LIABILITIES			920,485		186,872

Creditors: Amounts Falling Due After More Than One Year	9		-		(2,031 )

NET ASSETS			920,485		184,841

CAPITAL AND RESERVES
Called up share capital			867,882		1
Profit and Loss Account			52,603		184,840

SHAREHOLDERS' FUNDS			920,485		184,841

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DELTA COMMERCE LIMITED

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Juan Ruiz Gimeno

Director

6 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

DELTA COMMERCE LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC615775 . The registered office is 120 C/O Grants Accountants, 5th Floor, West Regent Street, Glasgow, G2 2QD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets, including Goodwill are amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33% straight line

2.5. Stocks and Work in Progress

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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DELTA COMMERCE LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Goodwill	Other intangible assets	Total
	£	£	£
Cost
As at 1 January 2025	303,454	14,184	317,638
Additions	867,881	-	867,881

As at 31 December 2025	1,171,335	14,184	1,185,519

Amortisation
As at 1 January 2025	30,345	1,329	31,674
Provided during the period	37,578	1,418	38,996

As at 31 December 2025	67,923	2,747	70,670

Net Book Value
As at 31 December 2025	1,103,412	11,437	1,114,849

As at 1 January 2025	273,109	12,855	285,964

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2025	1,333
Additions	1,791

As at 31 December 2025	3,124

Depreciation
As at 1 January 2025	623
Provided during the period	587

As at 31 December 2025	1,210

Net Book Value
As at 31 December 2025	1,914

As at 1 January 2025	710

6. Stocks

	2025	2024
	£	£
Stock	333,559	406,482

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DELTA COMMERCE LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	49,522	41,399
Other debtors	38,062	11,436

	87,584	52,835

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	169,368	102,349
Bank loans and overdrafts	2,031	5,000
Other loans	-	301,358
Amounts owed to group undertakings	518,839	217,919
Other creditors	52,166	64,609
Taxation and social security	12,536	79,626

	754,940	770,861

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	2,031

10. Related Party Transactions

The company is under the control of Treebox Ventures SL. Treebox Ventures SL is a company registered in Spain.

As at 31 December 2025, Delta Commerce Limited owes an amount of £462,553 (2024: £157,434) to Treebox Ventures SL.

As at 31 December 2025, Delta Commerce Limited owes an amount of £56,286 (2024: £60,485) to Bollepo LLC, a company under common control.

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