Company registration number 15089960 (England and Wales)
VAI INVESTMENTS LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
VAI INVESTMENTS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
VAI INVESTMENTS LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2024
31 December 2024
- 1 -
2024
Notes
£
£
Fixed assets
Investments
3
13,611,544
Current assets
Debtors
4
51
Creditors: amounts falling due within one year
5
(12,774)
Net current liabilities
(12,723)
Total assets less current liabilities
13,598,821
Creditors: amounts falling due after more than one year
6
(5,931,147)
Net assets
7,667,674
Capital and reserves
Called up share capital
100
Share premium account
7,672,613
Profit and loss reserves
(5,039)
Total equity
7,667,674

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 16 July 2025 and are signed on its behalf by:
Mr MJ Thorpe
Mr M Aubourg
Director
Director
Company registration number 15089960 (England and Wales)
VAI INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
- 2 -
1
Accounting policies
Company information

VAI Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1st Floor, 5 St Helen's Place, London, UK, EC3A 6AB.

1.1
Reporting period

The financial statements have been presented for a period longer than one year, this is due to the company being incorporated on 22 August 2023. There are no comparative amounts as this is the first accounting period.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.3
Investment income

Turnover comprises of interest receivable on the loan to its associated company. Interest income is measured using the effective interest method. In performing this calculation, account is taken of fees, finance charges, transaction costs and other premiums or discounts.

 

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

VAI INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the Period was:

2024
Number
Total
0
3
Fixed asset investments
2024
£
Shares in group undertakings and participating interests
7,711,027
Loans to group undertakings and participating interests
5,900,517
13,611,544
Movements in fixed asset investments
Shares in associates
Loans to associates
Total
£
£
£
Cost or valuation
At 22 August 2023
-
-
-
Additions
7,711,027
5,900,517
13,611,544
At 31 December 2024
7,711,027
5,900,517
13,611,544
Carrying amount
At 31 December 2024
7,711,027
5,900,517
13,611,544
4
Debtors
2024
Amounts falling due within one year:
£
Other debtors
51
5
Creditors: amounts falling due within one year
2024
£
Other creditors
12,774
VAI INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
- 4 -
6
Creditors: amounts falling due after more than one year
2024
£
Other creditors
5,931,147
7
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

Senior Statutory Auditor:
William Meakin
Statutory Auditor:
Bright Grahame Murray
Date of audit report:
16 July 2025
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