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REGISTERED NUMBER: 02258054 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 April 2024

for

DELTA CLEANING SERVICES LIMITED

DELTA CLEANING SERVICES LIMITED (REGISTERED NUMBER: 02258054)

Contents of the Financial Statements
for the year ended 30 April 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


DELTA CLEANING SERVICES LIMITED

Company Information
for the year ended 30 April 2024







Directors: Mr R A Collett
Mrs L M West





Secretary: Mrs T Collett





Registered office: New Derwent House
69-73 Theobalds Road
London
WC1X 8TA





Registered number: 02258054 (England and Wales)





Accountants: Cooper Parry Advisory Limited
New Derwent House
69-73 Theobalds Road
London
WC1X 8TA

DELTA CLEANING SERVICES LIMITED (REGISTERED NUMBER: 02258054)

Statement of Financial Position
30 April 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 779,857 789,033
Investment property 5 450,000 450,000
1,229,857 1,239,033

Current assets
Stocks 74,192 95,721
Debtors 6 359,771 392,257
Cash at bank 232,566 112,392
666,529 600,370
Creditors
Amounts falling due within one year 7 246,371 237,002
Net current assets 420,158 363,368
Total assets less current liabilities 1,650,015 1,602,401

Provisions for liabilities 8 134,265 136,033
Net assets 1,515,750 1,466,368

Capital and reserves
Called up share capital 9 100 100
Revaluation reserve 548,210 548,210
Retained earnings 967,440 918,058
Shareholders' funds 1,515,750 1,466,368

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2024 and were signed on its behalf by:



Mr R A Collett - Director


DELTA CLEANING SERVICES LIMITED (REGISTERED NUMBER: 02258054)

Notes to the Financial Statements
for the year ended 30 April 2024


1. Statutory information

Delta Cleaning Services 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.

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 as modified by the revaluation of certain assets.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.

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 - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 25% on reducing balance

During the year the company changed the policy of which the Freehold Property is held, from the historic cost model to the revaluation model.

Investment
Investments held as fixed assets are stated at fair value.

Stocks and work in progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 9 (2023 - 9 ) .

DELTA CLEANING SERVICES LIMITED (REGISTERED NUMBER: 02258054)

Notes to the Financial Statements - continued
for the year ended 30 April 2024


4. Tangible fixed assets
Freehold Plant and Motor Office
property machinery vehicles equipment Totals
£    £    £    £    £   
Cost or valuation
At 1 May 2023
and 30 April 2024 750,000 39,468 64,126 21,040 874,634
Depreciation
At 1 May 2023 - 33,643 32,160 19,798 85,601
Charge for year - 874 7,991 311 9,176
At 30 April 2024 - 34,517 40,151 20,109 94,777
Net book value
At 30 April 2024 750,000 4,951 23,975 931 779,857
At 30 April 2023 750,000 5,825 31,966 1,242 789,033

Cost or valuation at 30 April 2024 is represented by:

Freehold Plant and Motor Office
property machinery vehicles equipment Totals
£    £    £    £    £   
Valuation in 2020 335,000 - - - 335,000
Valuation in 2021 75,000 - - - 75,000
Cost 340,000 39,468 64,126 21,040 464,634
750,000 39,468 64,126 21,040 874,634

5. Investment property
Total
£   
Fair value
At 1 May 2023
and 30 April 2024 450,000
Net book value
At 30 April 2024 450,000
At 30 April 2023 450,000

Fair value at 30 April 2024 is represented by:
£   
Valuation in 2018 141,802
Valuation in 2019 55,000
Valuation in 2020 70,000
Cost 183,198
450,000

DELTA CLEANING SERVICES LIMITED (REGISTERED NUMBER: 02258054)

Notes to the Financial Statements - continued
for the year ended 30 April 2024


6. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 160,019 173,157
Other debtors 199,752 219,100
359,771 392,257

7. Creditors: amounts falling due within one year
2024 2023
£    £   
Trade creditors 19,512 19,922
Taxation and social security 45,448 33,936
Other creditors 181,411 183,144
246,371 237,002

8. Provisions for liabilities
2024 2023
£    £   
Deferred tax 134,265 136,033

Deferred
tax
£   
Balance at 1 May 2023 136,033
Provided during year (1,768 )
Balance at 30 April 2024 134,265

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

10. Related party disclosures

Included in other debtors due within one year is an amount of £164,100 (2023 - £219,100) due from Ocean Microfibre Limited, a company in which the directors have a material interest.