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REGISTERED NUMBER: 02258054 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 April 2025 |

| for |

| DELTA CLEANING SERVICES LIMITED |

DELTA CLEANING SERVICES LIMITED (REGISTERED NUMBER: 02258054) |

Contents of the Financial Statements

for the year ended 30 April 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| DELTA CLEANING SERVICES LIMITED |

Company Information

for the year ended 30 April 2025

| Directors: | Mr R A Collett

| Mrs L M West

| Secretary: | Mrs T Collett

| Registered office: | 3rd Floor

| 86-90 Paul Street

| London

| EC2A 4NE

| Registered number: | 02258054 (England and Wales)

| Accountants: | Cooper Parry Advisory Limited

| 3rd Floor

| 86 - 90 Paul Street

| London

| EC2A 4NE

DELTA CLEANING SERVICES LIMITED (REGISTERED NUMBER: 02258054) |

Statement of Financial Position

30 April 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

Fixed assets

Tangible assets | 4 | 873,531 |  | 779,857 |  |

Investment property | 5 | 943,520 |  | 450,000 |  |

1,817,051 |  | 1,229,857 |  |

Current assets

Stocks | 71,971 |  | 74,192 |  |

Debtors | 6 | 345,875 |  | 359,771 |  |

Cash at bank | 171,439 |  | 232,566 |  |

589,285 |  | 666,529 |  |

Creditors

Amounts falling due within one year | 7 | 321,771 |  | 246,371 |  |

Net current assets | 267,514 |  | 420,158 |  |

Total assets less current liabilities | 2,084,565 |  | 1,650,015 |  |

Creditors

Amounts falling due after more than one year | 8 | (165,546 | ) | - |  |

Provisions for liabilities | 9 | (212,583 | ) | (134,265 | ) |

Net assets | 1,706,436 |  | 1,515,750 |  |

Capital and reserves

Called up share capital | 10 | 100 |  | 100 |  |

Non distributable reserves | 620,101 |  | 548,210 |  |

Retained earnings | 1,086,235 |  | 967,440 |  |

Shareholders' funds | 1,706,436 |  | 1,515,750 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

DELTA CLEANING SERVICES LIMITED (REGISTERED NUMBER: 02258054) |

Statement of Financial Position - continued

30 April 2025

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 14 October 2025 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 2025

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.

| Financial instruments

| Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

| Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

| Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

| Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

| 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.

DELTA CLEANING SERVICES LIMITED (REGISTERED NUMBER: 02258054) |

Notes to the Financial Statements - continued

for the year ended 30 April 2025

2. | Accounting policies - continued

| 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 (2024 - 9 ) .

4. | Tangible fixed assets

Freehold | Plant and | Motor | Office |  |

property | machinery | vehicles | equipment | Totals |

| £ | £ | £ | £ | £

| Cost or valuation

| At 1 May 2024 | 750,000 |  | 39,468 |  | 64,126 |  | 21,040 |  | 874,634 |  |

| Additions | - |  | - |  | - |  | 858 |  | 858 |  |

| Revaluations | 100,000 |  | - |  | - |  | - |  | 100,000 |  |

| At 30 April 2025 | 850,000 |  | 39,468 |  | 64,126 |  | 21,898 |  | 975,492 |  |

| Depreciation

| At 1 May 2024 | - |  | 34,517 |  | 40,151 |  | 20,109 |  | 94,777 |  |

| Charge for year | - |  | 743 |  | 5,994 |  | 447 |  | 7,184 |  |

| At 30 April 2025 | - |  | 35,260 |  | 46,145 |  | 20,556 |  | 101,961 |  |

| Net book value

| At 30 April 2025 | 850,000 |  | 4,208 |  | 17,981 |  | 1,342 |  | 873,531 |  |

| At 30 April 2024 | 750,000 |  | 4,951 |  | 23,975 |  | 931 |  | 779,857 |  |

| Cost or valuation at 30 April 2025 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 |  |

| Valuation in 2025 | 100,000 |  | - |  | - |  | - |  | 100,000 |  |

| Cost | 340,000 |  | 39,468 |  | 64,126 |  | 21,898 |  | 465,492 |  |

850,000 |  | 39,468 |  | 64,126 |  | 21,898 |  | 975,492 |  |

DELTA CLEANING SERVICES LIMITED (REGISTERED NUMBER: 02258054) |

Notes to the Financial Statements - continued

for the year ended 30 April 2025

5. | Investment property

Total |

| £

| Fair value

| At 1 May 2024 | 450,000 |  |

| Additions | 443,520 |  |

| Revaluations | 50,000 |  |

| At 30 April 2025 | 943,520 |  |

| Net book value

| At 30 April 2025 | 943,520 |  |

| At 30 April 2024 | 450,000 |  |

| Fair value at 30 April 2025 is represented by:

| £

| Valuation in 2018 | 141,802 |  |

| Valuation in 2019 | 55,000 |  |

| Valuation in 2020 | 70,000 |  |

| Valuation in 2025 | 50,000 |  |

| Cost | 626,718 |  |

943,520 |  |

| At the balance sheet date, fixed charges were held over the investment properties. The charges include a negative pledge.

6. | Debtors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Trade debtors | 191,775 |  | 160,019 |  |

| Other debtors | 154,100 |  | 199,752 |  |

345,875 |  | 359,771 |  |

7. | Creditors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 24,171 |  | - |  |

| Trade creditors | 58,140 |  | 19,512 |  |

| Taxation and social security | 64,679 |  | 45,448 |  |

| Other creditors | 174,781 |  | 181,411 |  |

321,771 |  | 246,371 |  |

8. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

| £ | £

| Other creditors | 165,546 |  | - |  |

9. | Provisions for liabilities

2025 | 2024 |

| £ | £

| Deferred tax | 212,583 |  | 134,265 |  |

DELTA CLEANING SERVICES LIMITED (REGISTERED NUMBER: 02258054) |

Notes to the Financial Statements - continued

for the year ended 30 April 2025

9. | Provisions for liabilities - continued

Deferred tax |

| £

| Balance at 1 May 2024 | 134,265 |  |

| Provided during year | 78,318 |  |

| Balance at 30 April 2025 | 212,583 |  |

10. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 100 | Ordinary | £1 | 100 |  | 100 |  |

11. | Related party disclosures

| Included in other debtors due within one year is an amount of £154,100 (2024 - £199,752) due from Ocean Microfibre Limited, a company in which the directors have a material interest.