Dalton Corp Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 14750997

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		740		570

			740		570
CURRENT ASSETS
Debtors	5	630,051		370,700
Cash at bank and in hand		553		296

		630,604		370,996
Creditors: Amounts Falling Due Within One Year	6	(601,640 )		(352,550 )

NET CURRENT ASSETS (LIABILITIES)			28,964		18,446

TOTAL ASSETS LESS CURRENT LIABILITIES			29,704		19,016

NET ASSETS			29,704		19,016

CAPITAL AND RESERVES
Called up share capital	7		102		100
Profit and Loss Account			29,602		18,916

SHAREHOLDERS' FUNDS			29,704		19,016

For the year ending 31 March 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr H Dalton

Director

03/06/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Dalton Corp Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14750997 . The registered office is Unit 7 Edenbridge Trade Centre, Hever Road, Edenbridge, Kent, TN8 5EA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualfiies as a small group. The financial statements present information about the company as an individual entity and not about its group.

2.2. Going Concern Disclosure

After reviewing the company’s forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

2.3. Financial Instruments

The company has elected to apply the provisionf of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instrument Issues' of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, including other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

Basic financial liabilities

Basic financial liabilities, including other payables, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

2.4. Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include deposits held at call with banks.

2.5. Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

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Dalton Corp Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 April 2025	570
Additions	305
Disposals	(135 )

As at 31 March 2026	740

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	740

As at 1 April 2025	570

5. Debtors

	2026	2025
	£	£
Due within one year
Amounts owed by subsidiaries	630,051	370,700

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Amounts owed to group undertakings	450,000	-
Amounts owed to participating interests	-	170,000
Other creditors	151,640	182,550

	601,640	352,550

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	102	100

8. Related Party Transactions

At the period end, Cosmedic Supplies Limited was a 100% wholly owned subsidiary, as opposed to a connected party in the previous year. Hence there is no requirement to disclose balances at the year end.

At the period end, the company is owed £nil (2025 - £10,000) from Buff Browz Group Ltd, a partly owned subsidiary. No interest is incurred and it is treated as repayable on demand.

At the period end, the company owes £99,720 (2025 - £180,800) to the director. No interest is incurred and it is treated as repayable on demand.

At the period end, the company owes £50,000 to a shareholder. No interest is incurred and it is treated as repayable on demand.

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