REGISTERED NUMBER: 10030939 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Delpin Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R I Delpinto

Mrs R K Delpinto

M Delpinto

REGISTERED OFFICE:

Autumn Lodge Rest Home

41 Moss Lane

Orrell Park

Liverpool

Merseyside

L9 8AD

REGISTERED NUMBER:

10030939 (England and Wales)

ACCOUNTANTS:

Harding & Humphries

5 Victoria Buildings

Victoria Road

Freshfield

Liverpool

Merseyside

L37 7DB

FIXED ASSETS

Tangible assets

4

26,270

24,714

CURRENT ASSETS

Debtors

5

24,476

23,363

Cash at bank and in hand

137,391

163,561

161,867

186,924

CREDITORS

Amounts falling due within one year

6

80,340

91,290

NET CURRENT ASSETS

81,527

95,634

TOTAL ASSETS LESS CURRENT LIABILITIES

107,797

120,348

PROVISIONS FOR LIABILITIES

5,779

5,768

NET ASSETS

102,018

114,580

CAPITAL AND RESERVES

Called up share capital

8

6

6

Retained earnings

9

102,012

114,574

SHAREHOLDERS' FUNDS

102,018

114,580

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 September 2025 and were signed on its behalf by:

M Delpinto - Director

R I Delpinto - Director

Mrs R K Delpinto - Director

1.	STATUTORY INFORMATION

Delpin 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Leasehold improvements

-

33% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2024 - 36 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Leasehold

Plant and

and

improvements

machinery

fittings

Totals

£

£

£

£

COST

At 1 May 2024

4,924

34,035

34,198

73,157

Additions

-

5,444

6,511

11,955

At 30 April 2025

4,924

39,479

40,709

85,112

DEPRECIATION

At 1 May 2024

3,282

20,623

24,538

48,443

Charge for year

1,642

4,714

4,043

10,399

At 30 April 2025

4,924

25,337

28,581

58,842

NET BOOK VALUE

At 30 April 2025

-

14,142

12,128

26,270

At 30 April 2024

1,642

13,412

9,660

24,714

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

894

712

Other debtors

23,582

22,651

24,476

23,363

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

14,598

13,672

Taxation and social security

32,530

60,463

Other creditors

33,212

17,155

80,340

91,290

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.4.25

30.4.24

£

£

Within one year

30,830

24,168

Between one and five years

1,602

24,168

32,432

48,336

The company entered into a property lease in 2016 for 10 years at a cost of £2,424 per month currently. This is due to end on 8th May 2026, although a new lease is expected to be approved.

The company also has equipment leases at a total cost of £1,747 per annum. These leases are due to cease in March 2027.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

2

Ordinary

£1

6

6

9.

RESERVES

Retained

earnings

£

At 1 May 2024

114,574

Profit for the year

68,438

Dividends

(81,000

)

At 30 April 2025

102,012