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Registered number: 09697754 DELUCYS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
DELUCYS LTD REGISTERED NUMBER: 09697754 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 5 |  | 2,489,260 |  | 2,628,199
|  |  | 2,489,260 |  | 2,628,199
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 25,163 |  | 43,743 |
Cash at bank and in hand |  | 2,535,375 |  | 3,931,699 |
|  | 2,560,538 |  | 3,975,442 |
Creditors: amounts falling due within one year | 7 | (4,183,578) |  | (5,721,545) |
Net current liabilities |  |  | (1,623,040) |  | (1,746,103)
Total assets less current liabilities |  |  | 866,220 |  | 882,096
Net assets |  |  | 866,220 |  | 882,096
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Other reserves | 8 |  | (394,113) |  | (58,852)
Profit and loss account | 8 |  | 1,260,233 |  | 940,848
|  |  | 866,220 |  | 882,096
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DELUCYS LTD REGISTERED NUMBER: 09697754 BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
C J De Camborne Lucy
Director
Date: 2 April 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
DELUCYS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Delucys Ltd is a private company limited by shares and incorporated in the United Kingdom. The registered office of the company is Jayar House, Forstal Road, Aylesford, Maidstone, Kent, ME20 7AF. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3). The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements are prepared on a going concern basis and there are no material uncertainties that cast significant doubt on the Company’s ability to continue as a going concern.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
DELUCYS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | Investment property
Investment property is carried at fair value determined annually by the director and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 4
DELUCYS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Judgements in applying accounting policies and key sources of estimation uncertainty
No significant judgements have been made by management in preparing these financial statements.
4. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 August 2024 | 2,628,199
| Additions at cost | 94,725
| Surplus on revaluation | (233,664)
| At 31 July 2025 | 2,489,260
The 2025 valuations were made by the director, on an open market value for existing use basis.
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 10,835 | 35,675
| Prepayments and accrued income | 14,328 | 8,068
|  | 25,163 | 43,743
Page 5
DELUCYS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 585,839 | 585,839
| Trade creditors | 7,135 | 8,877
| Corporation tax | 72,596 | 66,747
| Other taxation and social security | 8,517 | 5,286
| Other creditors | 3,487,812 | 5,034,201
| Accruals and deferred income | 21,679 | 20,595
|  | 4,183,578 | 5,721,545
8. | Reserves
Fair value reserve Fair value reserve represents the accumulated fair value movements of the investment properties. Profit and loss account Profit and loss account includes all accumulated profits and losses to date.
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