REGISTERED NUMBER: 10135636 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DELIMPORT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C J Ostlund

REGISTERED OFFICE:

Suite 4

Parsons Green House

27 Parsons Green Lane

London

SW6 4HH

REGISTERED NUMBER:

10135636 (England and Wales)

ACCOUNTANTS:

Taylor-Roalfe

The Old Cottage

The Green

Boughton Monchelsea

Kent

ME17 4LT

FIXED ASSETS

Tangible assets

4

2,358

3,064

CURRENT ASSETS

Stocks

258,300

276,172

Debtors

5

462,941

434,016

Cash at bank and in hand

23,580

40,152

744,821

750,340

CREDITORS

Amounts falling due within one year

6

106,014

134,934

NET CURRENT ASSETS

638,807

615,406

TOTAL ASSETS LESS CURRENT LIABILITIES

641,165

618,470

CREDITORS

Amounts falling due after more than one year

7

1,266,138

1,166,181

NET LIABILITIES

(624,973

)

(547,711

)

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

(625,973

)

(548,711

)

SHAREHOLDERS' FUNDS

(624,973

)

(547,711

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 17 February 2026 and were signed by:

C J Ostlund - Director

1.	STATUTORY INFORMATION

Delimport Ltd 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 each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Going concern

On the basis of their assessment of the company’s financial position and of the assurances made by the directors of the parent company Juvinum, the company’s directors have a reasonable expectation that the company will be able to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

13,102

DEPRECIATION

At 1 January 2025

10,038

Charge for year

706

At 31 December 2025

10,744

NET BOOK VALUE

At 31 December 2025

2,358

At 31 December 2024

3,064

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

431,026

391,905

Other debtors

31,915

42,111

462,941

434,016

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

75,232

98,469

Taxation and social security

4,979

13,932

Other creditors

25,803

22,533

106,014

134,934

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed to group undertakings

1,266,138

1,166,181

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Juvinum, Stockholm, Sweden..