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REGISTERED NUMBER: 04368386 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JUNE 2022 TO 30 MAY 2023

FOR

DELLBRAY LTD

DELLBRAY LTD (REGISTERED NUMBER: 04368386)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JUNE 2022 TO 30 MAY 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


DELLBRAY LTD

COMPANY INFORMATION
FOR THE PERIOD 1 JUNE 2022 TO 30 MAY 2023







DIRECTOR: E Herczl





SECRETARIES: E Herczl
C Damen





REGISTERED OFFICE: 115 Craven Park Road
South Tottenham
London
N15 6BL





REGISTERED NUMBER: 04368386 (England and Wales)





ACCOUNTANTS: Venitt and Greaves
Chartered Accountants
115 Craven Park Road
South Tottenham
London
N15 6BL

DELLBRAY LTD (REGISTERED NUMBER: 04368386)

STATEMENT OF FINANCIAL POSITION
30 MAY 2023

30.5.23 31.5.22
Notes £    £   
FIXED ASSETS
Intangible assets 4 2,750 10,754
Tangible assets 5 468,276 617,676
Investment property 6 90,000 -
561,026 628,430

CURRENT ASSETS
Stocks 199,500 388,500
Debtors 7 1,817,500 1,587,772
Cash at bank and in hand 621,128 1,091,302
2,638,128 3,067,574
CREDITORS
Amounts falling due within one year 8 (1,252,845 ) (2,057,233 )
NET CURRENT ASSETS 1,385,283 1,010,341
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,946,309

1,638,771

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 1,946,209 1,638,671
SHAREHOLDERS' FUNDS 1,946,309 1,638,771

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 May 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 May 2023 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.

DELLBRAY LTD (REGISTERED NUMBER: 04368386)

STATEMENT OF FINANCIAL POSITION - continued
30 MAY 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 February 2024 and were signed by:





E Herczl - Director


DELLBRAY LTD (REGISTERED NUMBER: 04368386)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JUNE 2022 TO 30 MAY 2023

1. STATUTORY INFORMATION

Dellbray Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - Straight line over 20 years
Improvements to property - 25% on reducing balance and not provided
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 15% on reducing balance
Computer equipment - 33% on reducing balance

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.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 45 (2022 - 40 ) .

DELLBRAY LTD (REGISTERED NUMBER: 04368386)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JUNE 2022 TO 30 MAY 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2022
and 30 May 2023 160,085
AMORTISATION
At 1 June 2022 149,331
Charge for period 8,004
At 30 May 2023 157,335
NET BOOK VALUE
At 30 May 2023 2,750
At 31 May 2022 10,754

5. TANGIBLE FIXED ASSETS
Improvements
Short to Plant and
leasehold property machinery
£    £    £   
COST
At 1 June 2022 62,350 467,347 10,281
Additions - - -
Disposals - - -
At 30 May 2023 62,350 467,347 10,281
DEPRECIATION
At 1 June 2022 18,000 - 9,643
Charge for period 2,250 116,837 127
At 30 May 2023 20,250 116,837 9,770
NET BOOK VALUE
At 30 May 2023 42,100 350,510 511
At 31 May 2022 44,350 467,347 638

DELLBRAY LTD (REGISTERED NUMBER: 04368386)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JUNE 2022 TO 30 MAY 2023

5. TANGIBLE FIXED ASSETS - continued

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 June 2022 287,973 25,495 7,973 861,419
Additions - 2,100 - 2,100
Disposals - (11,470 ) - (11,470 )
At 30 May 2023 287,973 16,125 7,973 852,049
DEPRECIATION
At 1 June 2022 199,603 8,586 7,911 243,743
Charge for period 13,256 7,539 21 140,030
At 30 May 2023 212,859 16,125 7,932 383,773
NET BOOK VALUE
At 30 May 2023 75,114 - 41 468,276
At 31 May 2022 88,370 16,909 62 617,676

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Additions 90,000
At 30 May 2023 90,000
NET BOOK VALUE
At 30 May 2023 90,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.5.23 31.5.22
£    £   
Trade debtors - 361
Other debtors 1,817,500 1,587,411
1,817,500 1,587,772

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.5.23 31.5.22
£    £   
Bank loans and overdrafts 184,006 245,175
Trade creditors 554,402 1,517,446
Taxation and social security 190,469 36,704
Other creditors 323,968 257,908
1,252,845 2,057,233

DELLBRAY LTD (REGISTERED NUMBER: 04368386)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JUNE 2022 TO 30 MAY 2023

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.5.23 31.5.22
value: £    £   
100 Ordinary £1 100 100

10. RESERVES
Retained
earnings
£   

At 1 June 2022 1,638,671
Profit for the period 427,538
Dividends (120,000 )
At 30 May 2023 1,946,209

11. RELATED PARTY DISCLOSURES

During the period, total dividends of £60,000 were paid to the director .

Other debtors and other creditors represent monies due from and due to companies associated with directors.