REGISTERED NUMBER: 15251049 (England and Wales)

Delsol International Limited

Financial Statements

for the Year Ended 30 November 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr S Walker

REGISTERED OFFICE:

Bryn Warehouse

Griffiths Crossing

Caernarfon

Gwynedd

LL55 1TU

REGISTERED NUMBER:

15251049 (England and Wales)

AUDITORS:

Salisbury & Company Business Solutions Limited

Statutory Auditors

Chartered Accountants

Irish Square

Upper Denbigh Road

St Asaph

Denbighshire

LL17 0RN

FIXED ASSETS

Intangible assets

4

15,074

-

CURRENT ASSETS

Debtors

5

111,951

64,368

Cash at bank and in hand

32,997

54,754

144,948

119,122

CREDITORS

Amounts falling due within one year

6

84,283

70,139

NET CURRENT ASSETS

60,665

48,983

TOTAL ASSETS LESS CURRENT LIABILITIES

75,739

48,983

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

75,639

48,883

75,739

48,983

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 24 April 2026 and were signed by:

Mr S Walker - Director

1.	STATUTORY INFORMATION

Delsol International 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.

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.

Website development costs are being amortised evenly over their estimated useful life of five years.

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 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

15,594

At 30 November 2025

15,594

AMORTISATION

Charge for year

520

At 30 November 2025

520

NET BOOK VALUE

At 30 November 2025

15,074

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

108,298

62,558

Amounts owed by participating interests

234

-

Other debtors

3,419

1,810

111,951

64,368

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

26,007

27,237

Amounts owed to group undertakings

-

29,945

Taxation and social security

20,576

1,951

Other creditors

37,700

11,006

84,283

70,139

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Jeremy Salisbury (Senior Statutory Auditor)

for and on behalf of Salisbury & Company Business Solutions Limited

8.	RELATED PARTY DISCLOSURES

During the year the company purchased goods to the value of £292,855 (2024: £154,678) from Delivery Solutions (Delsol) Limited and sold goods and services to the value of £173 (2024: £Nil) to H F Owen Transport and Storage Limited. Both companies are owned by Mr S Walker, a director and shareholder..

At 30th November 2025, the company owed £23,849 (2024: £17,699) to Delivery Solutions (Delsol) Limited and was owed £173 (2024: £Nil) from H F Owen Transport and Storage Limited.

The controlling party is Mr S Walker.

9.	SHARE CAPITAL

The Company purchased 24 B Ordinary Shares back from a shareholder during the year. These are held in Treasury at the year end.

Mr S Walker purchased Delivery Solutions (Delsol) Limited's shares in Delsol International Limited on 29/11/25. This resulted in a group de-merger as Delsol International Limited is no longer a subsidiary company.