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REGISTERED NUMBER: 01660503 (England and Wales)

Daleking Limited

Trading as

Hi Sell Direct

Unaudited Financial Statements

For The Year Ended 31st March 2026

| Daleking Limited (Registered number: 01660503) |

| Trading as Hi Sell Direct |

Contents of the Financial Statements

For The Year Ended 31st March 2026

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |  | to |  | 5

| Daleking Limited |

| Trading as Hi Sell Direct |

Company Information

For The Year Ended 31st March 2026

| DIRECTORS: | V J Skinner

| P R Maskell

| D J Skinner

| Mrs J Maskell

| R Skinner

| Ms S Maskell

| SECRETARY: | V J Skinner

| REGISTERED OFFICE: | 310 Wellingborough Road

| Northampton

| Northamptonshire

| NN1 4EP

| REGISTERED NUMBER: | 01660503 (England and Wales)

| ACCOUNTANTS: | Cheney & Co

| 310 Wellingborough Road

| Northampton

| NN1 4EP

| Daleking Limited (Registered number: 01660503) |

| Trading as Hi Sell Direct |

Balance Sheet

31st March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 131,553 |  | 138,326 |  |

CURRENT ASSETS

Stocks | 600,102 |  | 536,844 |  |

Debtors | 6 | 513,127 |  | 446,492 |  |

Cash at bank and in hand | 55,045 |  | 132,761 |  |

1,168,274 |  | 1,116,097 |  |

CREDITORS

Amounts falling due within one year | 7 | 713,991 |  | 627,017 |  |

NET CURRENT ASSETS | 454,283 |  | 489,080 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 585,836 |  | 627,406 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (16,359 | ) | (18,249 | ) |

PROVISIONS FOR LIABILITIES | (9,000 | ) | (9,000 | ) |

NET ASSETS | 560,477 |  | 600,157 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 560,377 |  | 600,057 |  |

SHAREHOLDERS' FUNDS | 560,477 |  | 600,157 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16th July 2026 and were signed on its behalf by:

V J Skinner - Director

| Daleking Limited (Registered number: 01660503) |

| Trading as Hi Sell Direct |

Notes to the Financial Statements

For The Year Ended 31st March 2026

1. | STATUTORY INFORMATION

| Daleking 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

| The principal activity of the company in the year was that of furniture and carpet retailers

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

| Turnover

| The company's turnover represents the value, excluding value added tax, of goods supplied to customers in the UK during the year net of finance charges on sales made on "interest free credit". The directors consider that there is only one class of business.

| Tangible fixed assets

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

| Improvements to property | - | 2% on cost

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Stocks have been valued at the lower of cost and net realisable value.

| 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.

| Daleking Limited (Registered number: 01660503) |

| Trading as Hi Sell Direct |

Notes to the Financial Statements - continued

For The Year Ended 31st March 2026

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 16 (2025 - 16 ) .

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1st April 2025 | 341,216 |  | 2,000 |  | 52,916 |  | 82,960 |  | 479,092 |  |

| Additions | - |  | - |  | - |  | 8,995 |  | 8,995 |  |

| At 31st March 2026 | 341,216 |  | 2,000 |  | 52,916 |  | 91,955 |  | 488,087 |  |

| DEPRECIATION

| At 1st April 2025 | 217,022 |  | 1,758 |  | 52,678 |  | 69,308 |  | 340,766 |  |

| Charge for year | 8,871 |  | 36 |  | 60 |  | 6,801 |  | 15,768 |  |

| At 31st March 2026 | 225,893 |  | 1,794 |  | 52,738 |  | 76,109 |  | 356,534 |  |

| NET BOOK VALUE

| At 31st March 2026 | 115,323 |  | 206 |  | 178 |  | 15,846 |  | 131,553 |  |

| At 31st March 2025 | 124,194 |  | 242 |  | 238 |  | 13,652 |  | 138,326 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Amounts owed by group undertakings | 420,543 |  | 367,176 |  |

| Other debtors | 92,584 |  | 79,316 |  |

513,127 |  | 446,492 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 6,221 |  | 9,952 |  |

| Payments on account | 134,647 |  | 98,971 |  |

| Trade creditors | 182,571 |  | 115,772 |  |

| Taxation and social security | 56,071 |  | 68,440 |  |

| Other creditors | 334,481 |  | 333,882 |  |

713,991 |  | 627,017 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans | 16,359 |  | 18,249 |  |

9. | SECURED DEBTS

| Barclays Bank Plc., hold a debenture covering a fixed and floating charge over the companies assets.

| Daleking Limited (Registered number: 01660503) |

| Trading as Hi Sell Direct |

Notes to the Financial Statements - continued

For The Year Ended 31st March 2026

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

11. | CONTINGENT LIABILITIES

| There were no contingent liabilities as at 31st March 2026 or at 31st March 2025.

12. | CAPITAL COMMITMENTS

| There were no capital commitments as at 31st March 2026 or at 31st March 2025.