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Company Registration No. 07915414 (England and Wales)
S Daley & Son Ltd Unaudited accounts for the year ended 31 January 2026
S Daley & Son Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
S Daley & Son Ltd Company Information for the year ended 31 January 2026
Director
Mr S Daley
Secretary
Mrs K Reid
Company Number
07915414 (England and Wales)
Registered Office
14c Kings Business Park Kings Drive, Prescot Liverpool Merseyside L34 1PJ
Accountants
Invictus Accountancy Services Limited 1 Stable Court Business Centre Water Lane Farm Tarbock Green Liverpool Merseyside L35 1RD
- 3 -
Accountants' report on the preparation of the unaudited statutory statements of S Daley & Son Ltd (The Company) for the year ended 31 January 2026
In order to assist you as the sole director to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of the company for the year ended 31 January 2026 which comprises of the profit and loss account, the balance sheet, and explanatory notes from the company's accounting records and from information and explanations which you have provided us with.
As a member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to you as the sole director of the company, in accordance with the terms of our letter of engagement dated . Our work has been undertaken solely to prepare for your approval the financial statements of the company, and state those matters that we have agreed to state to you, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and you as the sole director for our work or for this report.
It is your duty to ensure that the company has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and financial performance of the company. You consider that the company is exempt from the statutory audit requirement for the year ended 31 January 2026.
We have not been instructed to carry out any assurance service on the financial statements of the company. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Invictus Accountancy Services Limited Financial Accountants 1 Stable Court Business Centre Water Lane Farm Tarbock Green Liverpool Merseyside L35 1RD 25 February 2026
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S Daley & Son Ltd Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
75,272 
89,057 
Current assets
Inventories
11,600 
9,850 
Debtors
5
678,885 
666,408 
Cash at bank and in hand
1,601,555 
1,387,536 
2,292,040 
2,063,794 
Creditors: amounts falling due within one year
6
(568,688)
(493,424)
Net current assets
1,723,352 
1,570,370 
Total assets less current liabilities
1,798,624 
1,659,427 
Creditors: amounts falling due after more than one year
7
- 
(30,200)
Net assets
1,798,624 
1,629,227 
Capital and reserves
Called up share capital
8
100 
100 
Profit and loss account
1,798,524 
1,629,127 
Shareholders' funds
1,798,624 
1,629,227 
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 March 2026 and were signed on its behalf by
Mr S Daley Director Company Registration No. 07915414
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S Daley & Son Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
S Daley & Son Ltd is a private company, limited by shares, registered in England and Wales, registration number 07915414. The registered office is 14c Kings Business Park, Kings Drive, Prescot, Liverpool, Merseyside, L34 1PJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% on the reducing balance
Fixtures & fittings
15% on the reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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S Daley & Son Ltd Notes to the Accounts for the year ended 31 January 2026
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2025
266,450 
13,396 
279,846 
Additions
10,981 
- 
10,981 
At 31 January 2026
277,431 
13,396 
290,827 
Depreciation
At 1 February 2025
179,822 
10,967 
190,789 
Charge for the year
24,402 
364 
24,766 
At 31 January 2026
204,224 
11,331 
215,555 
Net book value
At 31 January 2026
73,207 
2,065 
75,272 
At 31 January 2025
86,628 
2,429 
89,057 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
28,890 
97,886 
Trade debtors
597,526 
532,522 
Amounts due from group undertakings etc.
30,000 
30,000 
Accrued income and prepayments
6,000 
6,000 
Other debtors
16,469 
- 
678,885 
666,408 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
1,464 
12,999 
Trade creditors
412,189 
132,134 
Taxes and social security
115,594 
120,870 
Other creditors
- 
191 
Loans from directors
33,841 
221,630 
Accruals
5,600 
5,600 
568,688 
493,424 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Obligations under finance leases and hire purchase contracts
- 
30,200 
8
Share capital
2026 
2025 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
- 7 -
S Daley & Son Ltd Notes to the Accounts for the year ended 31 January 2026
9
Average number of employees
During the year the average number of employees was 5 (2025: 5).
- 8 -