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Registered number: 02258054
Delta Cleaning Services Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Miras Tax Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02258054
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,811,088 1,817,051
1,811,088 1,817,051
CURRENT ASSETS
Stocks 5 75,000 71,971
Debtors 6 342,141 345,875
Cash at bank and in hand 162,515 171,439
579,656 589,285
Creditors: Amounts Falling Due Within One Year 7 (403,279 ) (321,771 )
NET CURRENT ASSETS (LIABILITIES) 176,377 267,514
TOTAL ASSETS LESS CURRENT LIABILITIES 1,987,465 2,084,565
Creditors: Amounts Falling Due After More Than One Year 8 - (165,546 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (211,092 ) (212,583 )
NET ASSETS 1,776,373 1,706,436
CAPITAL AND RESERVES
Called up share capital 10 100 100
Revaluation reserve 620,101 620,101
Profit and Loss Account 1,156,172 1,086,235
SHAREHOLDERS' FUNDS 1,776,373 1,706,436
Page 1
Page 2
For the year ending 30 April 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 directors acknowledge 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 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 R Collett
Director
15/09/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Delta Cleaning Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02258054 . The registered office is Coopers House , 65A Wingletye Lane , Hornchurch, Essex, RM11 3AT.
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.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 25% on reducing balance
Freehold Property is stated at fair value.
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Current tax is recognised based on the taxable profit for the period using tax rates enacted or substantively enacted by the reporting date.
Deferred tax is recognised in respect of timing differences between the accounting and taxable treatment of income and expenditure, using tax rates expected to apply when the timing differences reverse. Deferred tax assets are recognised only where it is probable that sufficient future taxable profits will be available to utilise them.
Current and deferred tax are recognised in profit or loss unless they relate to items recognised in other comprehensive income or directly in equity, in which case the related tax is recognised in the same statement.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2025: 9)
9 9
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Investment Properties Plant & Machinery Motor Vehicles
£ £ £ £
Cost or Valuation
As at 1 May 2025 850,000 943,520 39,468 64,126
As at 30 April 2026 850,000 943,520 39,468 64,126
Depreciation
As at 1 May 2025 - - 35,260 46,145
Provided during the period - - 711 4,495
As at 30 April 2026 - - 35,971 50,640
Net Book Value
As at 30 April 2026 850,000 943,520 3,497 13,486
As at 1 May 2025 850,000 943,520 4,208 17,981
Computer Equipment Total
£ £
Cost or Valuation
As at 1 May 2025 21,898 1,919,012
As at 30 April 2026 21,898 1,919,012
Depreciation
As at 1 May 2025 20,556 101,961
Provided during the period 757 5,963
As at 30 April 2026 21,313 107,924
Net Book Value
As at 30 April 2026 585 1,811,088
As at 1 May 2025 1,342 1,817,051
5. Stocks
2026 2025
£ £
Finished goods 75,000 71,971
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 207,041 191,775
Other debtors 135,100 154,100
342,141 345,875
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 25,088 58,139
Bank loans and overdrafts 110,396 24,171
Other creditors 203,218 174,782
Taxation and social security 64,577 64,679
403,279 321,771
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 165,546
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 May 2025 212,583 212,583
Deferred taxation (1,491 ) (1,491 )
Balance at 30 April 2026 211,092 211,092
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Included within other creditors due within one year is an amount of £190,926 (2025 - £168,930) due to the directors.
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