| REGISTERED NUMBER: |
| Vall-Labh Investment Company Limited |
| Unaudited Financial Statements |
| for the Year Ended 31 March 2025 |
| REGISTERED NUMBER: |
| Vall-Labh Investment Company Limited |
| Unaudited Financial Statements |
| for the Year Ended 31 March 2025 |
| Vall-Labh Investment Company Limited (Registered number: 13220488) |
| Contents of the Financial Statements |
| for the Year Ended 31 March 2025 |
| Page |
| Company information | 1 |
| Balance sheet | 2 |
| Notes to the financial statements | 4 |
| Vall-Labh Investment Company Limited |
| Company Information |
| for the Year Ended 31 March 2025 |
| Director: |
| Registered office: |
| Registered number: |
| Accountants: |
| Chartered Accountants |
| Mynshull House |
| 78 Churchgate |
| Stockport |
| Cheshire |
| SK1 1YJ |
| Vall-Labh Investment Company Limited (Registered number: 13220488) |
| Balance Sheet |
| 31 March 2025 |
| 31.3.25 | 31.3.24 |
| Notes | £ | £ | £ |
| Fixed assets |
| Investments | 4 |
| Investment property | 5 |
| Current assets |
| Debtors | 6 |
| Cash at bank |
| Creditors |
| Amounts falling due within one year | 7 |
| Net current assets |
| Total assets less current liabilities |
| Creditors |
| Amounts falling due after more than one year |
8 |
( |
) |
( |
) |
| Provisions for liabilities | ( |
) | ( |
) |
| Net assets |
| Capital and reserves |
| Called up share capital |
| Fair value reserve | 9 |
| Retained earnings |
| 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. |
| Vall-Labh Investment Company Limited (Registered number: 13220488) |
| Balance Sheet - continued |
| 31 March 2025 |
| The financial statements were approved by the director and authorised for issue on |
| Vall-Labh Investment Company Limited (Registered number: 13220488) |
| Notes to the Financial Statements |
| for the Year Ended 31 March 2025 |
| 1. | Statutory information |
| Vall-Labh Investment Company Limited is a |
| 2. | Accounting policies |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost. |
| Investment property |
| Investment properties are initially measured at cost and subsequently measured at fair value. Changes in fair value are recognised in profit or loss. |
| The Companies Act 2006 requires all properties to be depreciated. However, this requirement conflicts with the generally accepted accounting principle set out in FRS 102. The directors consider that, because investment properties are not held for consumption, but for their investment potential, to depreciate them would not give a true and fair view. |
| If this departure from the Companies Act 2006 had not been made in order to give a true and fair view, the profit for the financial year would have been reduced by depreciation. However the amount of depreciation cannot reasonably be quantified, because depreciation is only one of many factors reflected in the annual valuation and the amount relating to the depreciation of the property cannot be separately identified. |
| Fixed asset investments |
| Fixed asset investments are stated at fair value. Changes in fair value are recognised in profit or loss. |
| 3. | Employees and directors |
| The average number of employees during the year was |
| Vall-Labh Investment Company Limited (Registered number: 13220488) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 4. | Fixed asset investments |
| Shares in |
| group | Other |
| undertakings | investments | Totals |
| £ | £ | £ |
| Cost |
| At 1 April 2024 | 167,562 |
| Additions | 25,407 |
| At 31 March 2025 | 192,969 |
| Net book value |
| At 31 March 2025 | 192,969 |
| At 31 March 2024 | 167,562 |
| 5. | Investment property |
| Total |
| £ |
| Fair value |
| At 1 April 2024 |
| Additions |
| At 31 March 2025 |
| Net book value |
| At 31 March 2025 |
| At 31 March 2024 |
| Fair value at 31 March 2025 is represented by: |
| £ |
| Valuation in 2025 | 1,360,949 |
| If investment properties had not been revalued they would have been included at the following historical cost: |
| 31.3.25 | 31.3.24 |
| £ | £ |
| Cost | 410,000 | 410,000 |
| Investment properties were valued on an open market basis on 31 March 2025 by the Director. . |
| 6. | Debtors: amounts falling due within one year |
| 31.3.25 | 31.3.24 |
| £ | £ |
| Other debtors |
| Vall-Labh Investment Company Limited (Registered number: 13220488) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 7. | Creditors: amounts falling due within one year |
| 31.3.25 | 31.3.24 |
| £ | £ |
| Taxation and social security |
| Other creditors |
| 8. | Creditors: amounts falling due after more than one year |
| 31.3.25 | 31.3.24 |
| £ | £ |
| Other creditors |
| Amounts falling due in more than five years: |
| Repayable by instalments |
| Other loans more 5yrs instal | 410,000 | 410,000 |
| 9. | Reserves |
| Fair |
| value |
| reserve |
| £ |
| At 1 April 2024 |
| and 31 March 2025 |