REGISTERED NUMBER: 12904715 (England and Wales)

Delmar London Limited

Abridged Audited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Mr C Agcagul

REGISTERED OFFICE:

Kimberley House

31 Burnt Oak Broadway

Burnt Oak

Edgware

HA8 5LD

REGISTERED NUMBER:

12904715 (England and Wales)

SENIOR STATUTORY AUDITOR:

Altan Kemal FCA FCCA

AUDITORS:

Alton & Co

Chartered Accountants

& Statutory Auditors

239-241 Kennington Lane

London

SE11 5QU

CURRENT ASSETS

Debtors

4

230,021

230,021

Cash at bank and in hand

982

1,030

231,003

231,051

CREDITORS

Amounts falling due within one year

5

-

231,000

NET CURRENT ASSETS

231,003

51

TOTAL ASSETS LESS CURRENT LIABILITIES

231,003

51

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

7

230,903

(49

)

SHAREHOLDERS' FUNDS

231,003

51

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

All the members have consented to the preparation of an abridged Income Statement for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 December 2025 and were signed by:

Mr C Agcagul - Director

1.	STATUTORY INFORMATION

Delmar London 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Masca Holdings Limited is the parent company of the group and copies of the consolidated accounts can be obtained from Unit 2, The Britannia Centre, Lenthall Road, Loughton, IG10 3SQ.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 1 (2024 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

230,021

230,021

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

-

231,000

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

ordinary

£1

100

100

7.

RESERVES

Retained

earnings

£

At 1 April 2024

(49

)

Profit for the year

230,952

At 31 March 2025

230,903

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Altan Kemal FCA FCCA (Senior Statutory Auditor)

for and on behalf of Alton & Co

9.	CONTINGENT LIABILITIES

All companies in the group have provided a cross guarantee to The Care Home Lender for a loan taken out in August 2025 to replace the loans existing at the year end. The balance at the year end was £10,665,964 (2024 - £11,658,160).

10.	RELATED PARTY DISCLOSURES

Entities with control, joint control or significant influence over the entity

There were transfers to and from related parties during the period.

Other loans (credits) due from related party was £230,021 (2024: £230,021).

11.	PARENT COMPANY

The controlling party is Masca Holding Limited.