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REGISTERED NUMBER: 13220488 (England and Wales)












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: D Kotecha





Registered office: St Ann's House
North Street
Radcliffe
M26 2RN





Registered number: 13220488 (England and Wales)





Accountants: Warr & Co Limited
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 4 192,969 167,562
Investment property 5 1,360,949 1,260,000
1,553,918 1,427,562

Current assets
Debtors 6 100 100
Cash at bank 52,061 36,774
52,161 36,874
Creditors
Amounts falling due within one year 7 27,326 8,881
Net current assets 24,835 27,993
Total assets less current liabilities 1,578,753 1,455,555

Creditors
Amounts falling due after more than one
year

8

(410,000

)

(410,000

)

Provisions for liabilities (212,500 ) (212,500 )
Net assets 956,253 833,055

Capital and reserves
Called up share capital 100 100
Fair value reserve 9 637,500 637,500
Retained earnings 318,653 195,455
956,253 833,055

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

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 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 director and authorised for issue on 6 June 2025 and were signed by:





D Kotecha - Director


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 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.

2. Accounting policies

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

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 1 (2024 - 1 ) .

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 151 167,411 167,562
Additions - 25,407 25,407
At 31 March 2025 151 192,818 192,969
Net book value
At 31 March 2025 151 192,818 192,969
At 31 March 2024 151 167,411 167,562

5. Investment property
Total
£   
Fair value
At 1 April 2024 1,260,000
Additions 100,949
At 31 March 2025 1,360,949
Net book value
At 31 March 2025 1,360,949
At 31 March 2024 1,260,000

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 100 100

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 24,678 7,410
Other creditors 2,648 1,471
27,326 8,881

8. Creditors: amounts falling due after more than one year
31.3.25 31.3.24
£    £   
Other creditors 410,000 410,000

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 637,500