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Registered Number: 13384427
DELTO PAYROLL SERVICES LTD
Unaudited Financial Statements
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

Delto Payroll Services Ltd Contents Page For the year ended 31 May 2025
Company information | 1
Director's report | 2
Accountants' report | 3
Statement of financial position | 4
Notes to the financial statements | 5
Statement of changes in equity | 6

Delto Payroll Services Ltd Company Information For the year ended 31 May 2025
Director | Ayodele Obasoto
Registered Number | 13384427
Registered Office | Flat 3 Acresfield House 30 Chorley Road, Blackrod Bolton BL6 5JS
Accountants | SRT Accounting Services Ltd 83 Heathbank Road Higher Blackley Manchester M9 0WB
Bankers | Lloyds Bank Plc
1

Delto Payroll Services Ltd Director's Report For the year ended 31 May 2025
Director's report and financial statements The director presents his/her/their annual report and the financial statements for the year ended 31 May 2025. Principal activities Principal activity of the company during the financial year was of Payroll and book-keeping services Director The director who served the company throughout the year was as follows:
Ayodele Obasoto
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.
---------------------------------- Ayodele Obasoto Director
Date approved: 12 September 2025 2

Delto Payroll Services Ltd Accountants' Report For the year ended 31 May 2025
Report to the directors on the preparation of the unaudited statutory accounts of Delto Payroll Services Ltd for the year ended 31 May 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Delto Payroll Services Ltd for the year ended 31 May 2025 which comprise of 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 company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Delto Payroll Services Ltd, as a body, in accordance with the terms of our engagement letter dated 12 September 2025. Our work has been undertaken solely to prepare for your approval the accounts of Delto Payroll Services Ltd and state those matters that we have agreed to state to the Board of Directors of Delto Payroll Services Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Delto Payroll Services Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Delto Payroll Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Delto Payroll Services Ltd. You consider that Delto Payroll Services Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Delto Payroll Services Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 May 2025. .................................................... SRT Accounting Services Ltd 83 Heathbank Road Higher Blackley Manchester M9 0WB 12 September 2025 3

Delto Payroll Services Ltd Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors | 3 | 0 |  | 8,215
Cash at bank and in hand |  | 6,844 |  | (3,323)
|  | 6,844 |  | 4,892
Creditors: amount falling due within one year | 4 | (6,313) |  | (3,053)
Net current assets |  | 531 |  | 1,839
Total assets less current liabilities |  | 531 |  | 1,839
Creditors: amount falling due after more than one year | 5 | (468) |  | (968)
Net assets |  | 63 |  | 871
Capital and reserves |  |  |
Profit and loss account |  | 63 |  | 871
Shareholders' funds |  | 63 |  | 871
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. 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 accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the director on 12 September 2025 and were signed by:
------------------------------- Ayodele Obasoto Director
4

Delto Payroll Services Ltd Statement of Changes in Equity For the year ended 31 May 2025
|  | Retained Earnings |  | Total
| £ |  | £ |
At 01 June 2023 |  | 406 |  | 406
Profit for the year |  | 2,465 |  | 2,465
Total comprehensive income for the year |  | 2,465 |  | 2,465
Dividends |  | (2,000) |  | (2,000)
Total investments by and distributions to owners |  | (2,000) |  | (2,000)
At 31 May 2024 |  | 871 |  | 871
At 01 June 2024 |  | 871 |  | 871
Profit for the year |  | 1,192 |  | 1,192
Total comprehensive income for the year |  | 1,192 |  | 1,192
Dividends |  | (2,000) |  | (2,000)
Total investments by and distributions to owners |  | (2,000) |  | (2,000)
At 31 May 2025 |  | 63 |  | 63
5

Delto Payroll Services Ltd Notes to the Financial Statements For the year ended 31 May 2025
General Information Delto Payroll Services Ltd is a private company, limited by shares, registered in , registration number 13384427, registration address Flat 3 Acresfield House, 30 Chorley Road, Blackrod, Bolton, BL6 5JS. 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 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. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 1).
3. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Directors' Current Accounts | 0 |  | 8,215
| 0 |  | 8,215
4. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Corporation Tax | 279 |  | 1,053
Other Creditors | 1 |  | 0
Dividends Payable - Equity | 0 |  | 2,000
Directors' Current Accounts | 6,033 |  | 0
| 6,313 |  | 3,053
5. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bounce Back Loan | 468 |  | 968
| 468 |  | 968
6. | Share Capital Authorised 100 Class A shares of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
6