The director has a current account with the company to which there were debits amounting to £881 (2025: £86,366) and credits amounting to £Nil (2025: £58,512) in the period such that, at 31 January 2026, the director owed the company £224,132 (31 January 2025: £223,251). Interest is charged at the Official Rate of Interest on the daily outstanding balance and is added to the account at the end of each tax year and at 31 January 2025. The total interest charged in the year was £7,812 (2025: £5,551) of which £6,931 (31 January 2025: £Nil) was accrued income at the period end.

The average number of persons, including directors, employed by the company during the year was as follows:

Delta Value Limited is a private company limited by shares incorporated in England and Wales. The registered office is 21 The Point, Rockingham Road, Market Harborough, Leicestershire, England, LE16 7NU.

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true