REGISTERED NUMBER: SC328573 (Scotland)

Financial Statements for the Year Ended 30 October 2025

for

De-Galaxy Properties (Uk) Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Emmanuel Osemudiame Ugboh

REGISTERED OFFICE:

61 Kittybrewster Square

Aberdeen

AB25 3DH

REGISTERED NUMBER:

SC328573 (Scotland)

ACCOUNTANTS:

Flannagans - Hartlepool Office

Chartered Certified Accountants

7 Bankside

The Watermark

Gateshead

Tyne and Wear

NE11 9SY

FIXED ASSETS

Tangible assets

4

148,378

149,575

CURRENT ASSETS

Debtors

13,277

36,277

Cash at bank

356

313

13,633

36,590

CREDITORS

Amounts falling due within one year

145,871

172,497

NET CURRENT LIABILITIES

(132,238

)

(135,907

)

TOTAL ASSETS LESS CURRENT LIABILITIES

16,140

13,668

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

16,040

13,568

16,140

13,668

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 October 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 9 June 2026 and were signed by:

Mr Emmanuel Osemudiame Ugboh - Director

1.	STATUTORY INFORMATION

De-Galaxy Properties (Uk) Limited is a private company, limited by shares , registered in Scotland. 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 31 October 2024

and 30 October 2025

151,899

DEPRECIATION

At 31 October 2024

2,324

Charge for year

1,197

At 30 October 2025

3,521

NET BOOK VALUE

At 30 October 2025

148,378

At 30 October 2024

149,575

5.	ULTIMATE CONTROLLING PARTY

The controlling party is Galaxy Health Plus Ltd.