REGISTERED NUMBER: 13118559 (United Kingdom)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

DELYN WAREHOUSING (UK) LTD

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

69,355

52,303

CURRENT ASSETS

Debtors

5

28,844

155,482

Cash at bank

50,152

118,653

78,996

274,135

CREDITORS

Amounts falling due within one year

6

72,560

215,902

NET CURRENT ASSETS

6,436

58,233

TOTAL ASSETS LESS CURRENT LIABILITIES

75,791

110,536

PROVISIONS FOR LIABILITIES

9,373

10,362

NET ASSETS

66,418

100,174

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

66,318

100,074

SHAREHOLDERS' FUNDS

66,418

100,174

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 April 2026 and were signed on its behalf by:

Mr L R Davies - Director

1.	STATUTORY INFORMATION

Delyn Warehousing (UK) Ltd is a private company, limited by shares , registered in United Kingdom. The company's registered number and registered office address are as below:

Registered number:

13118559

Registered office:

Moy Road Industrial Estate

Taffs Well

CF15 7QR

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 each asset over its estimated useful life.

Improvements to property

-

10% Straight line

Plant and machinery

-

20 - 33% Straight line

Fixtures and fittings

-

10%-33% Straight line

Computer equipment

-

20 - 33% Straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 7 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

15,323

15,044

42,976

55,068

128,411

Additions

23,430

7,356

-

6,180

36,966

At 31 January 2026

38,753

22,400

42,976

61,248

165,377

DEPRECIATION

At 1 February 2025

4,469

11,216

15,535

44,888

76,108

Charge for year

2,423

2,934

4,576

9,981

19,914

At 31 January 2026

6,892

14,150

20,111

54,869

96,022

NET BOOK VALUE

At 31 January 2026

31,861

8,250

22,865

6,379

69,355

At 31 January 2025

10,854

3,828

27,441

10,180

52,303

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

1,184

Other debtors

15,678

282

Prepayments and accrued income

13,166

154,016

28,844

155,482

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,313

146,720

Social security and other taxes

66,457

60,778

Other creditors

2,945

2,435

Accruals and deferred income

1,845

5,969

72,560

215,902

7.	LEASING AGREEMENTS

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

2026

2025

£

£

Within one year

-

220,000

Between one and five years

-

421,667

-

641,667

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

97

Ordinary A

£1

97

97

1

Ordinary B

£1

1

1

1

Ordinary C

£1

1

1

1

Ordinary D

£1

1

1

100

100