1 October 2025 false No description of principal activity Taxfiler 2024.6 SC487189business:PrivateLimitedCompanyLtd2025-10-012026-09-30 SC4871892025-09-30 SC4871892025-10-012026-09-30 SC487189business:AuditExempt-NoAccountantsReport2025-10-012026-09-30 SC487189business:FilletedAccounts2025-10-012026-09-30 SC4871892026-09-30 SC487189business:Director12025-10-012026-09-30 SC4871892025-09-30 SC487189core:WithinOneYear2026-09-30 SC487189core:WithinOneYear2025-09-30 SC487189core:ShareCapitalcore:PreviouslyStatedAmount2026-09-30 SC487189core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 SC487189core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-09-30 SC487189core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 SC487189core:PreviouslyStatedAmount2026-09-30 SC487189core:PreviouslyStatedAmount2025-09-30 SC487189business:SmallEntities2025-10-012026-09-30 SC487189countries:Scotland2025-10-012026-09-30 SC487189core:PlantMachinery2025-10-012026-09-30 SC487189core:MotorVehicles2025-10-012026-09-30 SC487189core:FurnitureFittings2025-10-012026-09-30 SC487189core:ComputerEquipment2025-10-012026-09-30 SC487189core:PlantMachinery2025-09-30 SC487189core:MotorVehicles2025-09-30 SC487189core:FurnitureFittings2025-09-30 SC487189core:ComputerEquipment2025-09-30 SC487189core:PlantMachinery2026-09-30 SC487189core:MotorVehicles2026-09-30 SC487189core:FurnitureFittings2026-09-30 SC487189core:ComputerEquipment2026-09-30 SC4871892024-10-012025-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC487189 (Scotland)
Delta-tech Solutions Ltd. Unaudited accounts for the year ended 30 September 2026
Delta-tech Solutions Ltd. Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Delta-tech Solutions Ltd. Company Information for the year ended 30 September 2026
Director
GORDON ANTHONY PETER MCCOMB
Company Number
SC487189 (Scotland)
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Delta-tech Solutions Ltd. Statement of financial position as at 30 September 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
11,491 
13,642 
Current assets
Cash at bank and in hand
15,250 
14,663 
Creditors: amounts falling due within one year
5
(8,349)
(7,275)
Net current assets
6,901 
7,388 
Net assets
18,392 
21,030 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
18,292 
20,930 
Shareholders' funds
18,392 
21,030 
For the year ending 30 September 2026 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 October 2026 and were signed on its behalf by
GORDON ANTHONY PETER MCCOMB Director Company Registration No. SC487189
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Delta-tech Solutions Ltd. Notes to the Accounts for the year ended 30 September 2026
1
Statutory information
Delta-tech Solutions Ltd. is a private company, limited by shares, registered in Scotland, registration number SC487189.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Reducing Balance
Motor vehicles
15% Reducing Balance
Fixtures & fittings
15% Reducing Balance
Computer equipment
25% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 October 2025
9,483 
12,571 
6,025 
2,785 
30,864 
At 30 September 2026
9,483 
12,571 
6,025 
2,785 
30,864 
Depreciation
At 1 October 2025
6,506 
4,851 
4,119 
1,746 
17,222 
Charge for the year
447 
1,158 
286 
260 
2,151 
At 30 September 2026
6,953 
6,009 
4,405 
2,006 
19,373 
Net book value
At 30 September 2026
2,530 
6,562 
1,620 
779 
11,491 
At 30 September 2025
2,977 
7,720 
1,906 
1,039 
13,642 
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Delta-tech Solutions Ltd. Notes to the Accounts for the year ended 30 September 2026
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
7,353 
5,821 
Loans from directors
36 
494 
Accruals
960 
960 
8,349 
7,275 
6
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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