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REGISTERED NUMBER: 04651761 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS

| FOR THE YEAR ENDED 30 APRIL 2025

| FOR

| DELTA INSULATION SERVICES LIMITED

DELTA INSULATION SERVICES LIMITED (REGISTERED NUMBER: 04651761)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 30 April 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

DELTA INSULATION SERVICES LIMITED

COMPANY INFORMATION

for the Year Ended 30 April 2025

| DIRECTORS: | Mr S T Atkin

| Mrs M A Atkin

| SECRETARY: | Mrs M A Atkin

| REGISTERED OFFICE: | 120 Newland Park

| Hull

| HU5 2DU

| REGISTERED NUMBER: | 04651761 (England and Wales)

| ACCOUNTANTS: | Sowerby

| Chartered Accountants

| Beckside Court

| Annie Reed Road

| Beverley

| East Yorkshire

| HU17 0LF

| BANKERS: | Barclays Bank PLC

| Corporate Banking Centre

| 1-5 King Edward Street

| Hull

| HU1 3RL

DELTA INSULATION SERVICES LIMITED (REGISTERED NUMBER: 04651761)

BALANCE SHEET

30 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | - |  | 9 |  |

Investment property | 6 | 111,640 |  | 111,640 |  |

111,640 |  | 111,649 |  |

CURRENT ASSETS

Debtors | 7 | 3,038 |  | 2,200 |  |

Cash at bank | 43,376 |  | 88,571 |  |

46,414 |  | 90,771 |  |

CREDITORS

Amounts falling due within one year | 8 | 49,529 |  | 44,586 |  |

NET CURRENT (LIABILITIES)/ASSETS | (3,115 | ) | 46,185 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 108,525 |  | 157,834 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 108,425 |  | 157,734 |  |

SHAREHOLDERS' FUNDS | 108,525 |  | 157,834 |  |

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.

DELTA INSULATION SERVICES LIMITED (REGISTERED NUMBER: 04651761)

BALANCE SHEET - continued

30 April 2025

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 21 January 2026 and were signed on its behalf by:

Mr S T Atkin - Director

DELTA INSULATION SERVICES LIMITED (REGISTERED NUMBER: 04651761)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| Delta Insulation Limited is a private company, limited by shares, registered in England. The company's registered number and registered office address can be found on the Company Information page.

| The financial statements are presented in Sterling, which is the functional currency of the company.

| The principal activity of the company is the installation of insulation.

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.

| Having regard to liquidity risk, current market conditions and other factors affecting the company, the use of the going concern basis of accounting is appropriate as, in the opinion of the directors, there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

| The directors, having taken into the factors discussed above as well as the uncertainties of the current economic environment, have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

| Turnover

| Turnover is the amount derived from ordinary activities, measured at the fair value of the consideration received or receivable. Turnover excludes value added tax and trade discounts.

| Turnover from services is recognised on completion of service, or when those services span the year end date, by reference to the stage of completion at the balance sheet date.

| Sales are recognised at the point which the company has fulfilled its contractual obligations and the risks and rewards attached to the product, have been transferred to the customer.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of eight years.

| This amortisation is based on a change in estimate in the current year from a twenty year useful life to eight years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Motor vehicles | - | 20% on cost

DELTA INSULATION SERVICES LIMITED (REGISTERED NUMBER: 04651761)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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.

| Taxation

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

DELTA INSULATION SERVICES LIMITED (REGISTERED NUMBER: 04651761)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 May 2024 | 60,000 |  |

| Disposals | (60,000 | ) |

| At 30 April 2025 | - |  |

| AMORTISATION

| At 1 May 2024 | 60,000 |  |

| Eliminated on disposal | (60,000 | ) |

| At 30 April 2025 | - |  |

| NET BOOK VALUE

| At 30 April 2025 | - |  |

| At 30 April 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Motor

| vehicles

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 12,349 |  |

| DEPRECIATION

| At 1 May 2024 | 12,340 |  |

| Charge for year | 9 |  |

| At 30 April 2025 | 12,349 |  |

| NET BOOK VALUE

| At 30 April 2025 | - |  |

| At 30 April 2024 | 9 |  |

DELTA INSULATION SERVICES LIMITED (REGISTERED NUMBER: 04651761)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 2025

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 May 2024

| and 30 April 2025 | 111,640 |  |

| NET BOOK VALUE

| At 30 April 2025 | 111,640 |  |

| At 30 April 2024 | 111,640 |  |

| The directors review investment properties annually and consider the valuation to be fairly stated.

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 3,038 |  | 2,200 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation | 620 |  | 11,051 |  |

| Other creditors | 1,000 |  | 10,600 |  |

| Directors' current accounts | 45,705 |  | 20,835 |  |

| Accruals and deferred income | 2,204 |  | 2,100 |  |

49,529 |  | 44,586 |  |

9. | ULTIMATE CONTROLLING PARTY

| There is no ultimate controlling party.