REGISTERED NUMBER: 12159251 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Deltra(UK) Limited

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTOR:

Mr D Kalirai

REGISTERED OFFICE:

19 Stanley Road

Totton

Southampton

Hampshire

SO40 3PS

REGISTERED NUMBER:

12159251 (England and Wales)

ACCOUNTANTS:

Ledger Accounting Services Limited

12 West Links

Tollgate

Chandlers Ford

Southampton

Hampshire

SO53 3TG

The director presents his report with the financial statements of the company for the year ended 31 March 2026.

DIRECTOR

Mr D Kalirai held office during the whole of the period from 1 April 2025 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr D Kalirai - Director

23 October 2026

TURNOVER

44,941

43,110

Cost of sales

25,931

4,395

GROSS PROFIT

19,010

38,715

Administrative expenses

31,760

24,866

OPERATING (LOSS)/PROFIT and

(LOSS)/PROFIT BEFORE TAXATION

(12,750

)

13,849

Tax on (loss)/profit

9

11,369

(LOSS)/PROFIT FOR THE FINANCIAL YEAR

(12,759

)

2,480

FIXED ASSETS

Tangible assets

5

767

721

Investment property

6

760,991

760,991

761,758

761,712

CURRENT ASSETS

Debtors

7

-

452

Cash at bank

1,940

4,159

1,940

4,611

CREDITORS

Amounts falling due within one year

8

41,169

30,544

NET CURRENT LIABILITIES

(39,229

)

(25,933

)

TOTAL ASSETS LESS CURRENT LIABILITIES

722,529

735,779

PROVISIONS FOR LIABILITIES

144,734

144,725

NET ASSETS

577,795

591,054

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

577,695

590,954

577,795

591,054

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 23 October 2026 and were signed by:

Mr D Kalirai - Director

1.	STATUTORY INFORMATION

Deltra(UK) 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 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and 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.

Plant and machinery etc

-

25% on cost

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 1 (2025 - 1 ) .

4.	OPERATING (LOSS)/PROFIT

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

31.3.26

31.3.25

£

£

Depreciation - owned assets

244

263

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

1,323

Additions

290

At 31 March 2026

1,613

DEPRECIATION

At 1 April 2025

602

Charge for year

244

At 31 March 2026

846

NET BOOK VALUE

At 31 March 2026

767

At 31 March 2025

721

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

760,991

NET BOOK VALUE

At 31 March 2026

760,991

At 31 March 2025

760,991

Fair value at 31 March 2026 is represented by:

£

Valuation in 2021

11,690

Valuation in 2022

703,310

Cost

45,991

760,991

If investment property had not been revalued it would have been included at the following historical cost:

31.3.26

31.3.25

£

£

Cost

11,690

11,690

investment property was valued on an open market basis on 7 May 2021 by Fox & Sons .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

-

452

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Taxation and social security

434

2,872

Other creditors

40,735

27,672

41,169

30,544