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frs-core:ListedExchangeTraded 2022-03-31 13097300 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 13097300 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 13097300 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 13097300 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 13097300 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 13097300 frs-core:UnlistedNon-exchangeTraded 2022-03-31 13097300 frs-core:UnlistedNon-exchangeTraded 2020-12-22 13097300 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-22 13097300 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 13097300 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 13097300 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 13097300 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 13097300 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 13097300 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 13097300 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 13097300 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-12-22 13097300 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 13097300 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 13097300 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 13097300 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 13097300 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 13097300 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 13097300 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 13097300 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 13097300 dpl-frs:CostSales 2020-12-23 2022-03-31 13097300 dpl-frs:CostSales 2020-12-22 13097300 dpl-frs:CostSales 2022-03-31 13097300 dpl-frs:DistributionCosts 2020-12-23 2022-03-31 13097300 dpl-frs:AdministrativeExpenses 2020-12-23 2022-03-31 13097300 frs-bus:Director1 2020-12-23 2022-03-31 13097300 frs-bus:Director1 2020-12-22 13097300 frs-bus:Director1 2022-03-31 13097300 1 2020-12-23 2022-03-31 13097300 frs-core:CurrentFinancialInstruments 1 2022-03-31 13097300 frs-core:Non-currentFinancialInstruments 1 2022-03-31 13097300 2 2020-12-23 2022-03-31 13097300 frs-core:CurrentFinancialInstruments 2 2022-03-31 13097300 frs-core:Non-currentFinancialInstruments 2 2022-03-31 13097300 3 2020-12-23 2022-03-31 13097300 frs-core:CurrentFinancialInstruments 3 2022-03-31 13097300 frs-core:Non-currentFinancialInstruments 3 2022-03-31 13097300 4 2020-12-23 2022-03-31 13097300 frs-core:CurrentFinancialInstruments 4 2022-03-31 13097300 frs-core:Non-currentFinancialInstruments 4 2022-03-31 13097300 5 2020-12-23 2022-03-31 13097300 frs-core:CurrentFinancialInstruments 5 2022-03-31 13097300 frs-core:Non-currentFinancialInstruments 5 2022-03-31 13097300 6 2020-12-23 2022-03-31 13097300 frs-core:CurrentFinancialInstruments 6 2022-03-31 13097300 frs-core:Non-currentFinancialInstruments 6 2022-03-31 13097300 7 2020-12-23 2022-03-31 13097300 frs-core:CurrentFinancialInstruments 7 2022-03-31 13097300 frs-core:Non-currentFinancialInstruments 7 2022-03-31 13097300 8 2020-12-23 2022-03-31 13097300 frs-core:CurrentFinancialInstruments 8 2022-03-31 13097300 frs-core:Non-currentFinancialInstruments 8 2022-03-31 13097300 9 2020-12-23 2022-03-31 13097300 frs-core:CurrentFinancialInstruments 9 2022-03-31 13097300 frs-core:Non-currentFinancialInstruments 9 2022-03-31 13097300 10 2020-12-23 2022-03-31 13097300 frs-core:CurrentFinancialInstruments 10 2022-03-31 13097300 frs-core:Non-currentFinancialInstruments 10 2022-03-31 13097300 11 2020-12-23 2022-03-31 13097300 frs-core:CurrentFinancialInstruments 11 2022-03-31 13097300 frs-core:Non-currentFinancialInstruments 11 2022-03-31 13097300 12 2020-12-23 2022-03-31 13097300 frs-core:CurrentFinancialInstruments 12 2022-03-31 13097300 frs-core:Non-currentFinancialInstruments 12 2022-03-31 13097300 13 2020-12-23 2022-03-31 13097300 frs-core:CurrentFinancialInstruments 13 2022-03-31 13097300 frs-core:Non-currentFinancialInstruments 13 2022-03-31 13097300 14 2020-12-23 2022-03-31 13097300 frs-core:CurrentFinancialInstruments 14 2022-03-31 13097300 frs-core:Non-currentFinancialInstruments 14 2022-03-31 13097300 15 2020-12-23 2022-03-31 13097300 frs-core:CurrentFinancialInstruments 15 2022-03-31 13097300 frs-core:Non-currentFinancialInstruments 15 2022-03-31 13097300 16 2020-12-23 2022-03-31 13097300 frs-core:CurrentFinancialInstruments 16 2022-03-31 13097300 frs-core:Non-currentFinancialInstruments 16 2022-03-31 13097300 17 2020-12-23 2022-03-31 13097300 frs-core:CurrentFinancialInstruments 17 2022-03-31 13097300 frs-core:Non-currentFinancialInstruments 17 2022-03-31 13097300 18 2020-12-23 2022-03-31 13097300 frs-core:CurrentFinancialInstruments 18 2022-03-31 13097300 frs-core:Non-currentFinancialInstruments 18 2022-03-31 13097300 19 2020-12-23 2022-03-31 13097300 frs-core:CurrentFinancialInstruments 19 2022-03-31 13097300 frs-core:Non-currentFinancialInstruments 19 2022-03-31 13097300 20 2020-12-23 2022-03-31 13097300 frs-core:CurrentFinancialInstruments 20 2022-03-31 13097300 frs-core:Non-currentFinancialInstruments 20 2022-03-31 13097300 dpl-frs:Item1 2020-12-23 2022-03-31 13097300 dpl-frs:Item1 2020-12-22 13097300 dpl-frs:Item1 2022-03-31 13097300 dpl-frs:CostSales dpl-frs:Item1 2020-12-23 2022-03-31 13097300 dpl-frs:CostSales dpl-frs:Item1 2020-12-22 13097300 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 13097300 dpl-frs:DistributionCosts dpl-frs:Item1 2020-12-23 2022-03-31 13097300 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-12-23 2022-03-31 13097300 dpl-frs:Item2 2020-12-23 2022-03-31 13097300 dpl-frs:Item2 2020-12-22 13097300 dpl-frs:Item2 2022-03-31 13097300 dpl-frs:CostSales dpl-frs:Item2 2020-12-23 2022-03-31 13097300 dpl-frs:CostSales dpl-frs:Item2 2020-12-22 13097300 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 13097300 dpl-frs:DistributionCosts dpl-frs:Item2 2020-12-23 2022-03-31 13097300 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-12-23 2022-03-31 13097300 dpl-frs:Item3 2020-12-23 2022-03-31 13097300 dpl-frs:Item3 2020-12-22 13097300 dpl-frs:Item3 2022-03-31 13097300 dpl-frs:CostSales dpl-frs:Item3 2020-12-23 2022-03-31 13097300 dpl-frs:CostSales dpl-frs:Item3 2020-12-22 13097300 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 13097300 dpl-frs:DistributionCosts dpl-frs:Item3 2020-12-23 2022-03-31 13097300 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-12-23 2022-03-31 13097300 dpl-frs:Item4 2020-12-23 2022-03-31 13097300 dpl-frs:Item4 2020-12-22 13097300 dpl-frs:Item4 2022-03-31 13097300 dpl-frs:CostSales dpl-frs:Item4 2020-12-23 2022-03-31 13097300 dpl-frs:CostSales dpl-frs:Item4 2020-12-22 13097300 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 13097300 dpl-frs:DistributionCosts dpl-frs:Item4 2020-12-23 2022-03-31 13097300 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-12-23 2022-03-31 13097300 dpl-frs:Item5 2020-12-23 2022-03-31 13097300 dpl-frs:Item5 2020-12-22 13097300 dpl-frs:Item5 2022-03-31 13097300 dpl-frs:CostSales dpl-frs:Item5 2020-12-23 2022-03-31 13097300 dpl-frs:CostSales dpl-frs:Item5 2020-12-22 13097300 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 13097300 dpl-frs:DistributionCosts dpl-frs:Item5 2020-12-23 2022-03-31 13097300 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-12-23 2022-03-31 13097300 dpl-frs:Item6 2020-12-23 2022-03-31 13097300 dpl-frs:Item6 2020-12-22 13097300 dpl-frs:Item6 2022-03-31 13097300 dpl-frs:CostSales dpl-frs:Item6 2020-12-23 2022-03-31 13097300 dpl-frs:CostSales dpl-frs:Item6 2020-12-22 13097300 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 13097300 dpl-frs:DistributionCosts dpl-frs:Item6 2020-12-23 2022-03-31 13097300 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-12-23 2022-03-31 13097300 dpl-frs:Item7 2020-12-23 2022-03-31 13097300 dpl-frs:Item7 2020-12-22 13097300 dpl-frs:Item7 2022-03-31 13097300 dpl-frs:CostSales dpl-frs:Item7 2020-12-23 2022-03-31 13097300 dpl-frs:CostSales dpl-frs:Item7 2020-12-22 13097300 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 13097300 dpl-frs:DistributionCosts dpl-frs:Item7 2020-12-23 2022-03-31 13097300 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-12-23 2022-03-31 13097300 dpl-frs:Item8 2020-12-23 2022-03-31 13097300 dpl-frs:Item8 2020-12-22 13097300 dpl-frs:Item8 2022-03-31 13097300 dpl-frs:CostSales dpl-frs:Item8 2020-12-23 2022-03-31 13097300 dpl-frs:CostSales dpl-frs:Item8 2020-12-22 13097300 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 13097300 dpl-frs:DistributionCosts dpl-frs:Item8 2020-12-23 2022-03-31 13097300 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-12-23 2022-03-31 13097300 dpl-frs:Item9 2020-12-23 2022-03-31 13097300 dpl-frs:Item9 2020-12-22 13097300 dpl-frs:Item9 2022-03-31 13097300 dpl-frs:CostSales dpl-frs:Item9 2020-12-23 2022-03-31 13097300 dpl-frs:CostSales dpl-frs:Item9 2020-12-22 13097300 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 13097300 dpl-frs:DistributionCosts dpl-frs:Item9 2020-12-23 2022-03-31 13097300 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-12-23 2022-03-31 13097300 dpl-frs:Item10 2020-12-23 2022-03-31 13097300 dpl-frs:Item10 2020-12-22 13097300 dpl-frs:Item10 2022-03-31 13097300 dpl-frs:CostSales dpl-frs:Item10 2020-12-23 2022-03-31 13097300 dpl-frs:CostSales dpl-frs:Item10 2020-12-22 13097300 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 13097300 dpl-frs:DistributionCosts dpl-frs:Item10 2020-12-23 2022-03-31 13097300 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-12-23 2022-03-31 13097300 dpl-frs:Item11 2020-12-23 2022-03-31 13097300 dpl-frs:Item11 2020-12-22 13097300 dpl-frs:Item11 2022-03-31 13097300 dpl-frs:CostSales dpl-frs:Item11 2020-12-23 2022-03-31 13097300 dpl-frs:CostSales dpl-frs:Item11 2020-12-22 13097300 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 13097300 dpl-frs:DistributionCosts dpl-frs:Item11 2020-12-23 2022-03-31 13097300 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-12-23 2022-03-31 13097300 dpl-frs:Item12 2020-12-23 2022-03-31 13097300 dpl-frs:Item12 2020-12-22 13097300 dpl-frs:Item12 2022-03-31 13097300 dpl-frs:CostSales dpl-frs:Item12 2020-12-23 2022-03-31 13097300 dpl-frs:CostSales dpl-frs:Item12 2020-12-22 13097300 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 13097300 dpl-frs:DistributionCosts dpl-frs:Item12 2020-12-23 2022-03-31 13097300 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-12-23 2022-03-31 13097300 1 2020-12-23 2022-03-31 13097300 frs-countries:EnglandWales 2020-12-23 2022-03-31
Registered number: 13097300
Valpin Ltd
Financial Statements
For The Year Ended 31 March 2023
23 Stede Avenue
Sittingbourne
Kent
ME10 3EQ
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13097300
31 March 2023 31 March 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,796 10,995
8,796 10,995
CURRENT ASSETS
Debtors 5 8,881 11,040
Cash at bank and in hand 8,944 8,225
17,825 19,265
Creditors: Amounts Falling Due Within One Year 6 (7,882 ) (8,369 )
NET CURRENT ASSETS (LIABILITIES) 9,943 10,896
TOTAL ASSETS LESS CURRENT LIABILITIES 18,739 21,891
NET ASSETS 18,739 21,891
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 18,738 21,890
SHAREHOLDERS' FUNDS 18,739 21,891
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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 Valentin Stolear
Director
31/08/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Valpin Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13097300 . The registered office is 255 Kingsground, London, SE9 5ET.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
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:
Motor Vehicles Company Vehicle
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 April 2022 10,995
As at 31 March 2023 10,995
Depreciation
As at 1 April 2022 -
Provided during the period 2,199
As at 31 March 2023 2,199
Net Book Value
As at 31 March 2023 8,796
As at 1 April 2022 10,995
5. Debtors
31 March 2023 31 March 2022
£ £
Due within one year
Trade debtors 8,881 11,040
8,881 11,040
6. Creditors: Amounts Falling Due Within One Year
31 March 2023 31 March 2022
£ £
Corporation tax - 2,556
Director's loan account 7,882 5,813
7,882 8,369
7. Share Capital
31 March 2023 31 March 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4