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Registered number: 12459692









DELFIELD PS HOLDINGS LIMITED









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2024

 
DELFIELD PS HOLDINGS LIMITED
REGISTERED NUMBER: 12459692

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2024


2024

2023
Note
£
£
£
£

Fixed assets
  

Investments
 4 
1,550,000
1,550,000

  
1,550,000
1,550,000

Current assets
  

Debtors: amounts falling due within one year
 5 
100,000
100,000

  
100,000
100,000

Creditors: amounts falling due within one year
 6 
(6,520)
(570)

Net current assets
  
 
 
93,480
 
 
99,430

Total assets less current liabilities
  
1,643,480
1,649,430

  

Net assets
  
1,643,480
1,649,430


Capital and reserves
  

Called up share capital 
 8 
1,650,000
1,650,000

Profit and loss account
  
(6,520)
(570)

  
1,643,480
1,649,430


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 April 2025.




C J Williams
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
DELFIELD PS HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

Delfield PS Holdings Limited is a private company, limited by shares, registered in England and Wales. The company.s registered address is Unit 7, Chancerygate Business Centre, Stonefield Way, Ruislip, England, HA4 0JA.
The principal activity of the company in the period under review was that of an intermediate holding company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Going concern

Accounting standards require the directors to consider the appropriateness of the going concern basis when preparing the financial statements. 
The directors confirm that they consider the going concern basis to be appropriate. The directors consider that the going concern basis is appropriate as the company has adequate resources to continue in operational existence for the foreseeable future based on current trading and cash flow forecasts.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 2

 
DELFIELD PS HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

3.


Employees



The average monthly number of employees, including directors, during the year was 4 (2023 - 4).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 1 August 2023
1,550,000



At 31 July 2024
1,550,000





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Registered office

Principal activity

Class of shares

Holding

Delfield Precision Services Limited
Unit 7, Chancerygate Business Centre, Stonefield Way, Ruislip, England, HA4 0JA.
Manufacturing services of specialised components for the engineering industry
Ordinary
100%

The aggregate of the share capital and reserves as at 31 July 2024 and the profit or loss for the year ended on that date for the subsidiary undertaking were as follows:


Aggregate of share capital and reserves
Profit/(Loss)

Delfield Precision Services Limited
1,056,101
149,062

Page 3

 
DELFIELD PS HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

5.


Debtors

2024
2023
£
£


Called up share capital not paid
100,000
100,000

100,000
100,000



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
1,050
100

Other creditors
260
260

Accruals and deferred income
5,210
210

6,520
570



7.


Cross guarantee

Lloyds Bank Plc has registered 2 charges, including fixed and floating charges over property and undertakings of the group which contains a negative pledge clause.


8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1,650,000 Ordinary shares of £1.00 each
1,650,000
1,650,000



9.


Related party transactions

The Company has taken advantage of the exemptions available under FRS 102 not to disclose transaction between entities that are part of a wholly owned group.

Page 4

 
DELFIELD PS HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

10.


Controlling party

The immediate parent company is Delfield Holdings Ltd, a company incorporated in England and Wales. 
The ultimate parent company is Delfield Group Holdings Ltd, a company incorporated in England and Wales. 
The largest and small group in which the results of the company are consolidated is headed by Delfield Group Holdings Ltd. The consolidated accounts of Delfield Group Holdings Ltd are available from Companies House.


11.


Auditors' information

The auditors' report on the financial statements for the year ended 31 July 2024 was unqualified.

The audit report was signed on 28 April 2025 by Nigel Goodman (Senior statutory auditor) on behalf of Barnes Roffe LLP.

 
Page 5