Delta Elt Publishing Limited - Accounts to registrar (filleted) - small 18.2
Delta Elt Publishing Limited - Accounts to registrar (filleted) - small 18.2
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30 November 2017 |
| for |
| Delta Elt Publishing Limited |
| Delta Elt Publishing Limited (Registered number: 04178375) |
| Contents of the Financial Statements |
| for the Year Ended 30 November 2017 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| Delta Elt Publishing Limited |
| Company Information |
| for the Year Ended 30 November 2017 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 4 Riverview |
| Walnut Tree Close |
| Guildford |
| Surrey |
| GU1 4UX |
| Delta Elt Publishing Limited (Registered number: 04178375) |
| Balance Sheet |
| 30 November 2017 |
| 2017 | 2016 |
| Notes | £ | £ |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year |
7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
8 |
| NET ASSETS/(LIABILITIES) | ( |
) |
| CAPITAL AND RESERVES |
| Called up share capital | 9 |
| Retained earnings | ( |
) |
| SHAREHOLDERS' FUNDS | ( |
) |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered. |
| The financial statements were approved by the director on by: |
| Delta Elt Publishing Limited (Registered number: 04178375) |
| Notes to the Financial Statements |
| for the Year Ended 30 November 2017 |
| 1. | STATUTORY INFORMATION |
| Delta Elt Publishing Limited is a |
| in England and Wales. The company's registered number and registered office address |
| can be found on the Company Information page. |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| First year adoption of Financial Reporting Standard 102 ( FRS 102) Section 1A |
| These financial statements for the year ended 30 November 2017 are the first that |
| are prepared in accordance with FRS 102 Section 1A. The previous financial |
| statements were prepared in accordance with UK GAAP, the date of transition to FRS |
| 102 Section 1A is 1 December 2015. |
| 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 |
| Plant and machinery etc | - |
| 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. |
| Foreign currencies |
| 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 of exchange ruling at the date |
| of transaction. Exchange differences are taken into account in arriving at the |
| operating result. |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| Delta Elt Publishing Limited (Registered number: 04178375) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 November 2017 |
| 5. | TANGIBLE FIXED ASSETS |
| Plant and |
| machinery |
| etc |
| £ |
| COST |
| At 1 December 2016 |
| Disposals | ( |
) |
| At 30 November 2017 |
| DEPRECIATION |
| At 1 December 2016 |
| Eliminated on disposal | ( |
) |
| At 30 November 2017 |
| NET BOOK VALUE |
| At 30 November 2017 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2017 | 2016 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2017 | 2016 |
| £ | £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2017 | 2016 |
| £ | £ |
| Other creditors |
| 9. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2017 | 2016 |
| value: | £ | £ |
| Ordinary | £1 | 300 | 300 |
| 10. | FIRST YEAR ADOPTION |
| No accounting policies have changed as a result of the transition to FRS 102. There |
| has been no change to equity recognised in accordance with the reporting framework |
| at either the date of transition, 01 December 2015, or the most recent financial |
| statement date, 30 November 2016. In addition, the transition to FRS 102 has had no |
| effect on the reported profit of the entity for the year ended 30 November 2016. |