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Registered Number: 10521695
England and Wales

 

 

 

DELIGHT CARE SERVICES LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

DELIGHT CARE SERVICES LIMITED
Contents Page
For the year ended 31 December 2024
Director Marvel Harrison
Registered Number 10521695
Registered Office Office 114, Soar Works, 14 Knutton Road, Sheffield
Yorkshire And The Humber
S5 9NU
Accountants ASR Accountancy Ltd
18 Barking Road
East Ham
London
E6 3BP
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 December 2024.
Principal activities
Principal activity of the company during the financial year was of ...
Director
The director who served the company throughout the year was as follows:
Marvel Harrison
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Marvel Harrison
Director

Date approved: 23 October 2025
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 December 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
ASR Accountancy Ltd
31 December 2024



....................................................

ASR Accountancy Ltd
18 Barking Road
East Ham
London
E6 3BP
23 October 2025
3
 
 		 Notes
 		 2024
£		   2023
£
Turnover 467,826    1,057,310 
Cost of sales (259,106)   (599,851)
Gross profit 208,720    457,459 
Selling and distribution costs (475)   0 
Administrative expenses (286,633)   (427,151)
Other operating expenses (6,028)   (8,123)
Operating profit/(loss) (84,416)   22,185 
Other interest receivable and similar income 0    (2,719)
Profit/(Loss) on ordinary activities before taxation (84,416)   19,466 
Tax on profit on ordinary activities 0    0 
Profit/(Loss) for the financial year (84,416)   19,466 
 
4
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 5,030    6,771 
5,030    6,771 
Current assets      
Debtors 4 183,829    267,097 
Cash at bank and in hand (42,765)   (8,485)
141,064    258,612 
Creditors: amount falling due within one year 5 (49,439)   (67,966)
Net current assets 91,625    190,646 
 
Total assets less current liabilities 96,655    197,417 
Creditors: amount falling due after more than one year 6 (289,780)   (233,310)
Net assets (193,125)   (35,893)
 

Capital and reserves 		     
Called up share capital 0    100 
Profit and loss account (193,125)   (35,993)
Shareholders' funds (193,125)   (35,893)
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 23 October 2025 and were signed by:


-------------------------------
Marvel Harrison
Director
5
  Retained Earnings   Total
£ £
At 01 January 2023 (55,459) (55,359)
Profit for the year 19,466  19,466 
Total comprehensive income for the year 19,466  19,466 
Total investments by and distributions to owners -  - 
At 31 December 2023 (35,993) (35,893)
At 01 January 2024 (108,709) (108,709)
Profit for the year (84,416) (84,416)
Total comprehensive income for the year (84,416) (84,416)
Total investments by and distributions to owners -  - 
At 31 December 2024 (193,125) (193,125)
6
General Information
DELIGHT CARE SERVICES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10521695, registration address Office 114, Soar Works, 14 Knutton Road, Sheffield, Yorkshire And The Humber, S5 9NU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 20 Straight Line
Computer Equipment 25 Straight Line
2.

Average number of employees

Average number of employees during the year was 40 (2023 : 50).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 January 2024 16,732    6,416    23,148 
Additions -    -    - 
Disposals -    -    - 
At 31 December 2024 16,732    6,416    23,148 
Depreciation
At 01 January 2024 13,402    4,716    18,118 
Charge for year -    -    - 
On disposals -    -    - 
At 31 December 2024 13,402    4,716    18,118 
Net book values
Closing balance as at 31 December 2024 3,330    1,700    5,030 
Opening balance as at 01 January 2024 4,374    2,397    6,771 


4.

Debtors: amounts falling due within one year

2024
£		   2023
£
Corporation Tax 0    40 
0    40 

4.

Debtors: amounts falling due after one year

2024
£		   2023
£
Trade Debtors 22,396    58,317 
Delight Care Properties 161,433    208,740 
183,829    267,057 

5.

Creditors: amount falling due within one year

2024
£		   2023
£
Trade Creditors 0    0 
PAYE Payable 36,851    62,141 
Accrued Expenses 0    3,000 
Other Creditors (1)   1 
Wages Payable - Payroll 9,605    30 
Pension payable 2,984    2,794 
49,439    67,966 

6.

Creditors: amount falling due after more than one year

2024
£		   2023
£
iwoca 20,680    0 
Funding Circle 27,778    0 
Funding Circle 2 64,167    0 
Other Creditors 18,359    25,688 
Short term Loan 0    50,000 
Bank Loan 2 104,176    121,210 
Directors' Loan Accounts 54,620    36,412 
289,780    233,310 

7