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REGISTERED NUMBER: 10030939 (England and Wales)


















Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Delpin Limited

Delpin Limited (Registered number: 10030939)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Delpin Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: R I Delpinto
Mrs R K Delpinto
M Delpinto





REGISTERED OFFICE: Autumn Lodge Rest Home
41 Moss Lane
Orrell Park
Liverpool
Merseyside
L9 8AD





REGISTERED NUMBER: 10030939 (England and Wales)





ACCOUNTANTS: Harding & Humphries
5 Victoria Buildings
Victoria Road
Freshfield
Liverpool
Merseyside
L37 7DB

Delpin Limited (Registered number: 10030939)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 24,714 17,667

CURRENT ASSETS
Debtors 5 23,363 2,578
Cash at bank and in hand 163,561 85,414
186,924 87,992
CREDITORS
Amounts falling due within one year 6 91,290 47,499
NET CURRENT ASSETS 95,634 40,493
TOTAL ASSETS LESS CURRENT
LIABILITIES

120,348

58,160

PROVISIONS FOR LIABILITIES 5,768 2,733
NET ASSETS 114,580 55,427

CAPITAL AND RESERVES
Called up share capital 8 6 6
Retained earnings 9 114,574 55,421
SHAREHOLDERS' FUNDS 114,580 55,427

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 Income Statement has not been delivered.

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




M Delpinto - Director R I Delpinto - Director




Mrs R K Delpinto - Director


Delpin Limited (Registered number: 10030939)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Delpin 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.

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 the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 year was 36 (2023 - 35 ) .

Delpin Limited (Registered number: 10030939)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Leasehold Plant and and
improvements machinery fittings Totals
£    £    £    £   
COST
At 1 May 2023 4,924 20,088 31,766 56,778
Additions - 13,947 2,432 16,379
At 30 April 2024 4,924 34,035 34,198 73,157
DEPRECIATION
At 1 May 2023 1,641 16,152 21,318 39,111
Charge for year 1,641 4,471 3,220 9,332
At 30 April 2024 3,282 20,623 24,538 48,443
NET BOOK VALUE
At 30 April 2024 1,642 13,412 9,660 24,714
At 30 April 2023 3,283 3,936 10,448 17,667

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 712 194
Other debtors 22,651 2,384
23,363 2,578

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 13,672 541
Taxation and social security 60,463 13,299
Other creditors 17,155 33,659
91,290 47,499

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.4.24 30.4.23
£    £   
Within one year 24,168 24,168
Between one and five years - 48,336
24,168 72,504

The company entered into a property lease in 2016 for 10 years at a cost of £2,000 which has now increased to £2,014 per month.

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
2 Ordinary £1 6 6

Delpin Limited (Registered number: 10030939)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

9. RESERVES
Retained
earnings
£   

At 1 May 2023 55,421
Profit for the year 143,153
Dividends (84,000 )
At 30 April 2024 114,574