2024-07-01 2025-06-30 2025-06-30 false 10880670 DALEY HOMES LTD 2026-06-23 false iso4217:GBP xbrli:pure 10880670 2024-06-30 10880670 2025-06-30 10880670 2024-07-01 2025-06-30 10880670 2023-06-30 10880670 2024-06-30 10880670 2023-07-01 2024-06-30 10880670 bus:SmallEntities 2024-07-01 2025-06-30 10880670 bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 10880670 bus:FullAccounts 2024-07-01 2025-06-30 10880670 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 10880670 core:WithinOneYear 2025-06-30 10880670 core:AfterOneYear 2025-06-30 10880670 core:WithinOneYear 2024-06-30 10880670 core:AfterOneYear 2024-06-30 10880670 core:ShareCapital 2025-06-30 10880670 core:SharePremium 2025-06-30 10880670 core:RevaluationReserve 2025-06-30 10880670 core:OtherReservesSubtotal 2025-06-30 10880670 core:RetainedEarningsAccumulatedLosses 2025-06-30 10880670 core:ShareCapital 2024-06-30 10880670 core:SharePremium 2024-06-30 10880670 core:RevaluationReserve 2024-06-30 10880670 core:OtherReservesSubtotal 2024-06-30 10880670 core:RetainedEarningsAccumulatedLosses 2024-06-30 10880670 core:LandBuildings 2025-06-30 10880670 core:PlantMachinery 2025-06-30 10880670 core:Vehicles 2025-06-30 10880670 core:FurnitureFittings 2025-06-30 10880670 core:OfficeEquipment 2025-06-30 10880670 core:NetGoodwill 2025-06-30 10880670 core:IntangibleAssetsOtherThanGoodwill 2025-06-30 10880670 core:ListedExchangeTraded 2025-06-30 10880670 core:UnlistedNon-exchangeTraded 2025-06-30 10880670 core:LandBuildings 2024-06-30 10880670 core:PlantMachinery 2024-06-30 10880670 core:Vehicles 2024-06-30 10880670 core:FurnitureFittings 2024-06-30 10880670 core:OfficeEquipment 2024-06-30 10880670 core:NetGoodwill 2024-06-30 10880670 core:IntangibleAssetsOtherThanGoodwill 2024-06-30 10880670 core:ListedExchangeTraded 2024-06-30 10880670 core:UnlistedNon-exchangeTraded 2024-06-30 10880670 core:LandBuildings 2024-07-01 2025-06-30 10880670 core:PlantMachinery 2024-07-01 2025-06-30 10880670 core:Vehicles 2024-07-01 2025-06-30 10880670 core:FurnitureFittings 2024-07-01 2025-06-30 10880670 core:OfficeEquipment 2024-07-01 2025-06-30 10880670 core:NetGoodwill 2024-07-01 2025-06-30 10880670 core:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 10880670 core:ListedExchangeTraded 2024-07-01 2025-06-30 10880670 core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 10880670 core:MoreThanFiveYears 2024-07-01 2025-06-30 10880670 core:Non-currentFinancialInstruments 2025-06-30 10880670 core:Non-currentFinancialInstruments 2024-06-30 10880670 dpl:CostSales 2024-07-01 2025-06-30 10880670 dpl:DistributionCosts 2024-07-01 2025-06-30 10880670 core:LandBuildings 2024-07-01 2025-06-30 10880670 core:PlantMachinery 2024-07-01 2025-06-30 10880670 core:Vehicles 2024-07-01 2025-06-30 10880670 core:FurnitureFittings 2024-07-01 2025-06-30 10880670 core:OfficeEquipment 2024-07-01 2025-06-30 10880670 dpl:AdministrativeExpenses 2024-07-01 2025-06-30 10880670 core:NetGoodwill 2024-07-01 2025-06-30 10880670 core:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 10880670 dpl:GroupUndertakings 2024-07-01 2025-06-30 10880670 dpl:ParticipatingInterests 2024-07-01 2025-06-30 10880670 dpl:GroupUndertakings core:ListedExchangeTraded 2024-07-01 2025-06-30 10880670 core:ListedExchangeTraded 2024-07-01 2025-06-30 10880670 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 10880670 core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 10880670 dpl:CostSales 2023-07-01 2024-06-30 10880670 dpl:DistributionCosts 2023-07-01 2024-06-30 10880670 core:LandBuildings 2023-07-01 2024-06-30 10880670 core:PlantMachinery 2023-07-01 2024-06-30 10880670 core:Vehicles 2023-07-01 2024-06-30 10880670 core:FurnitureFittings 2023-07-01 2024-06-30 10880670 core:OfficeEquipment 2023-07-01 2024-06-30 10880670 dpl:AdministrativeExpenses 2023-07-01 2024-06-30 10880670 core:NetGoodwill 2023-07-01 2024-06-30 10880670 core:IntangibleAssetsOtherThanGoodwill 2023-07-01 2024-06-30 10880670 dpl:GroupUndertakings 2023-07-01 2024-06-30 10880670 dpl:ParticipatingInterests 2023-07-01 2024-06-30 10880670 dpl:GroupUndertakings core:ListedExchangeTraded 2023-07-01 2024-06-30 10880670 core:ListedExchangeTraded 2023-07-01 2024-06-30 10880670 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-07-01 2024-06-30 10880670 core:UnlistedNon-exchangeTraded 2023-07-01 2024-06-30 10880670 core:NetGoodwill 2025-06-30 10880670 core:IntangibleAssetsOtherThanGoodwill 2025-06-30 10880670 core:LandBuildings 2025-06-30 10880670 core:PlantMachinery 2025-06-30 10880670 core:Vehicles 2025-06-30 10880670 core:FurnitureFittings 2025-06-30 10880670 core:OfficeEquipment 2025-06-30 10880670 core:AfterOneYear 2025-06-30 10880670 core:WithinOneYear 2025-06-30 10880670 core:ListedExchangeTraded 2025-06-30 10880670 core:UnlistedNon-exchangeTraded 2025-06-30 10880670 core:ShareCapital 2025-06-30 10880670 core:SharePremium 2025-06-30 10880670 core:RevaluationReserve 2025-06-30 10880670 core:OtherReservesSubtotal 2025-06-30 10880670 core:RetainedEarningsAccumulatedLosses 2025-06-30 10880670 core:NetGoodwill 2024-06-30 10880670 core:IntangibleAssetsOtherThanGoodwill 2024-06-30 10880670 core:LandBuildings 2024-06-30 10880670 core:PlantMachinery 2024-06-30 10880670 core:Vehicles 2024-06-30 10880670 core:FurnitureFittings 2024-06-30 10880670 core:OfficeEquipment 2024-06-30 10880670 core:AfterOneYear 2024-06-30 10880670 core:WithinOneYear 2024-06-30 10880670 core:ListedExchangeTraded 2024-06-30 10880670 core:UnlistedNon-exchangeTraded 2024-06-30 10880670 core:ShareCapital 2024-06-30 10880670 core:SharePremium 2024-06-30 10880670 core:RevaluationReserve 2024-06-30 10880670 core:OtherReservesSubtotal 2024-06-30 10880670 core:RetainedEarningsAccumulatedLosses 2024-06-30 10880670 core:NetGoodwill 2023-06-30 10880670 core:IntangibleAssetsOtherThanGoodwill 2023-06-30 10880670 core:LandBuildings 2023-06-30 10880670 core:PlantMachinery 2023-06-30 10880670 core:Vehicles 2023-06-30 10880670 core:FurnitureFittings 2023-06-30 10880670 core:OfficeEquipment 2023-06-30 10880670 core:AfterOneYear 2023-06-30 10880670 core:WithinOneYear 2023-06-30 10880670 core:ListedExchangeTraded 2023-06-30 10880670 core:UnlistedNon-exchangeTraded 2023-06-30 10880670 core:ShareCapital 2023-06-30 10880670 core:SharePremium 2023-06-30 10880670 core:RevaluationReserve 2023-06-30 10880670 core:OtherReservesSubtotal 2023-06-30 10880670 core:RetainedEarningsAccumulatedLosses 2023-06-30 10880670 core:AfterOneYear 2024-07-01 2025-06-30 10880670 core:WithinOneYear 2024-07-01 2025-06-30 10880670 core:Non-currentFinancialInstruments core:CostValuation 2024-07-01 2025-06-30 10880670 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-07-01 2025-06-30 10880670 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-07-01 2025-06-30 10880670 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-07-01 2025-06-30 10880670 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 10880670 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 10880670 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 10880670 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 10880670 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 10880670 core:Non-currentFinancialInstruments core:CostValuation 2025-06-30 10880670 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-06-30 10880670 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-06-30 10880670 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-06-30 10880670 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-06-30 10880670 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-06-30 10880670 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-06-30 10880670 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-06-30 10880670 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-06-30 10880670 core:Non-currentFinancialInstruments core:CostValuation 2024-06-30 10880670 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-06-30 10880670 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-06-30 10880670 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-06-30 10880670 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-06-30 10880670 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-06-30 10880670 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-06-30 10880670 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-06-30 10880670 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-06-30 10880670 bus:Director1 2024-07-01 2025-06-30

DALEY HOMES LTD

Registered Number
10880670
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

DALEY HOMES LTD
Company Information
for the year from 1 July 2024 to 30 June 2025

Director | DALEY, James Gerard

Registered Address | 45 Pontardawe Road
| Clydach
| Swansea
| SA6 5NS

Registered Number | 10880670 (England and Wales)

DALEY HOMES LTD
Balance Sheet as at
30 June 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 320,259 |  |  |  | 313,289
|  |  |  | 320,259 |  |  |  | 313,289
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 145,000 |  |  |  | 99,846 |  |
Debtors |  | 112,429 |  |  |  | 215,883 |  |
Cash at bank and on hand |  | 152,886 |  |  |  | 93,271 |  |
|  | 410,315 |  |  |  | 409,000 |  |
Creditors amounts falling due within one year | 5 | (150,131) |  |  |  | (192,686) |  |
Net current assets (liabilities) |  |  |  | 260,184 |  |  |  | 216,314
Total assets less current liabilities |  |  |  | 580,443 |  |  |  | 529,603
Creditors amounts falling due after one year | 6 |  |  | (256,660) |  |  |  | (235,194)
Provisions for liabilities | 7 |  |  | (60,849) |  |  |  | (49,395)
Net assets |  |  |  | 262,934 |  |  |  | 245,014
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 262,933 |  |  |  | 245,013
Shareholders' funds |  |  |  | 262,934 |  |  |  | 245,014

- The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 23 June 2026, and are signed on its behalf by:
DALEY, James Gerard Director Registered Company No. 10880670

DALEY HOMES LTD
Notes to the Financial Statements
for the year ended 30 June 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Plant and machinery | 5
| Vehicles | 5
| Office Equipment | 5

| Impairment of non-financial assets policy
--- | ---
| Assets which are not carried at fair value are reviewed for evidence of impairment at each reporting date. Where the asset is showing indicators of impairment, the recoverable amount of the asset, is estimated and then compared to the carrying value in the financial statements. Where the carrying amount is in excess of recoverable amount, an impairment loss is recognised in profit or loss.

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

| Government grants or assistance
--- | ---
| Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 9 |  | 9

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 July 24 | 238,190 |  | 210,034 |  | 3,960 |  | 452,184
| Additions | 6,600 |  | 110,421 |  | 1,665 |  | 118,686
| Disposals | - |  | (83,940) |  | - |  | (83,940)
| At 30 June 25 | 244,790 |  | 236,515 |  | 5,625 |  | 486,930
| Depreciation and impairment
| At 01 July 24 | 84,759 |  | 52,665 |  | 1,471 |  | 138,895
| Charge for year | 35,826 |  | 36,631 |  | 814 |  | 73,271
| On disposals | - |  | (45,495) |  | - |  | (45,495)
| At 30 June 25 | 120,585 |  | 43,801 |  | 2,285 |  | 166,671
| Net book value
| At 30 June 25 | 124,205 |  | 192,714 |  | 3,340 |  | 320,259
| At 30 June 24 | 153,431 |  | 157,369 |  | 2,489 |  | 313,289

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 145,000 |  | 99,846
| Total | 145,000 |  | 99,846

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 71,156 |  | 131,577
| Bank borrowings and overdrafts | 137 |  | 648
| Taxation and social security | 76,199 |  | 57,822
| Accrued liabilities and deferred income | 2,639 |  | 2,639
| Total | 150,131 |  | 192,686

| Bank borrowings are secured by fixed and floating charges over all property and assets of the company. Finance leases relate to hire purchase obligations which were secured against the assets to which they relate.

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 256,660 |  | 235,194
| Total | 256,660 |  | 235,194

| Bank borrowings are secured by fixed and floating charges over all property and assets of the company.

7. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 60,849 |  | 49,395
| Total | 60,849 |  | 49,395

8. | Operating lease commitments
--- | ---
| At 30th June 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £5,794 (2024: £10,563).

9. | Related party transactions
--- | ---
| Dividends totalling £80,000 (2024: £58,000) were paid in the year in respect of shares held by the company's directors. Other creditors due within one year includes £137 (2024: £648) in respect of amounts owed to the director, which are interest free, unsecured and have no fixed terms for repayment.