REGISTERED NUMBER: 06164150 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

VALUE GENERATION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P Johnson

REGISTERED OFFICE:

3rd Floor, Ivy Mill,

Crown Street,

Failsworth

Manchester

M35 9BG

REGISTERED NUMBER:

06164150 (England and Wales)

ACCOUNTANTS:

Strathmore Accountants Limited

3rd Floor, Ivy Mill,

Crown Street,

Failsworth

Manchester

M35 9BG

CURRENT ASSETS

Stocks

151,443

234,409

Debtors

6

465,288

612,054

Investments

7

3,980

3,980

Cash at bank and in hand

9,510

6,671

630,221

857,114

CREDITORS

Amounts falling due within one year

8

(61,329

)

(245,751

)

NET CURRENT ASSETS

568,892

611,363

TOTAL ASSETS LESS CURRENT LIABILITIES

568,892

611,363

CAPITAL AND RESERVES

Called up share capital

50

50

Retained earnings

568,842

611,313

SHAREHOLDERS' FUNDS

568,892

611,363

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

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 2 September 2025 and were signed by:

P Johnson - Director

1.	STATUTORY INFORMATION

Value Generation 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Trademarks are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

at varying rates on cost

Computer equipment

-

at varying rates on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 July 2024

and 30 June 2025

1,050

AMORTISATION

At 1 July 2024

and 30 June 2025

1,050

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 July 2024

and 30 June 2025

6,354

8,280

14,634

DEPRECIATION

At 1 July 2024

and 30 June 2025

6,354

8,280

14,634

NET BOOK VALUE

At 30 June 2025

-

-

-

At 30 June 2024

-

-

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

8,078

9,495

Other debtors

160,936

139,222

Directors' current accounts

296,274

457,497

VAT

-

5,840

465,288

612,054

7.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Other Investments

3,980

3,980

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

32

8,723

Trade creditors

21,780

8,615

Tax

2,681

200,570

Social security and other taxes

444

313

VAT

494

-

Other creditors

30,261

8,861

Pensions

133

152

Accruals and deferred income

5,504

18,517

61,329

245,751

9.	ADVANCES, CREDITS AND GUARANTEES WITH DIRECTORS AND OTHER PARTICIPATORS

The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

2025

2024

£

£

P Johnson

Balance outstanding at start of year

457,497

342,852

Amounts advanced

26,777

114,645

Amounts repaid

(188,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

296,274

457,497

The above advances and credits relate to transactions with Mr P Johnson and his wife Mrs M Johnson, although Mr P Johnson is named as the sole director of Value Generation Ltd, the outstanding balance at 30 June 2025 is split between husband and wife as follows.

Total owed by Mr P Johnson - £155,244

Total owed by Mrs M Johnson - £141,030

Total balance owed - £296,274