REGISTERED NUMBER: 02258054 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

DELTA CLEANING SERVICES LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

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

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.

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

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.

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

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

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.