Company Registration No. 09415012 (England and Wales)
VALPY ADVISORY LIMITED
ANNUAL REPORT AND UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
TWP Accounting LLP
Chartered Accountants
The Old Rectory
Church Street
Weybridge
Surrey
KT13 8DE
VALPY ADVISORY LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
VALPY ADVISORY LIMITED
Company Registration No. 09415012
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
152
461
Investments
4
97,060
97,060
97,212
97,521
Current assets
Debtors
5
39,546
9,582
Cash at bank and in hand
26,825
16,064
66,371
25,646
Creditors: amounts falling due within one year
6
(79,944)
(81,799)
Net current liabilities
(13,573)
(56,153)
Net assets
83,639
41,368
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
83,539
41,268
Total equity
83,639
41,368

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

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 11 September 2025
R J Cooper
Director
VALPY ADVISORY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Valpy Advisory Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Old Rectory, Church Street, Weybridge, Surrey, KT13 8DE.

1.1
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 a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents amounts receivable for consultancy services net of VAT and trade discounts and profit share from investments in unlisted property LLP's.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer equipment
3 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

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.

1.5
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

VALPY ADVISORY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.7
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

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

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Computer equipment
£
Cost
At 1 April 2024 and 31 March 2025
1,792
Depreciation and impairment
At 1 April 2024
1,331
Depreciation charged in the year
309
At 31 March 2025
1,640
Carrying amount
At 31 March 2025
152
At 31 March 2024
461
VALPY ADVISORY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
4
Fixed asset investments
2025
2024
£
£
Other investments other than loans
97,060
97,060
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
39,546
9,582
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
641
586
Taxation and social security
3,422
4,272
Other creditors
75,881
76,941
79,944
81,799
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
8
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
4,385
9,169
9
Related party transactions

At the balance sheet date the company owed the director, R J Cooper, £70,134 (202 4 - £70,379 ). This loan is interest free.

2025-03-31 2024-04-01 false false false 11 September 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity R J Cooper S M Cooper 09415012 2024-04-01 2025-03-31 09415012 2025-03-31 09415012 2024-03-31 09415012 core:ComputerEquipment 2025-03-31 09415012 core:ComputerEquipment 2024-03-31 09415012 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 09415012 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 09415012 core:CurrentFinancialInstruments 2025-03-31 09415012 core:CurrentFinancialInstruments 2024-03-31 09415012 core:ShareCapital 2025-03-31 09415012 core:ShareCapital 2024-03-31 09415012 core:RetainedEarningsAccumulatedLosses 2025-03-31 09415012 core:RetainedEarningsAccumulatedLosses 2024-03-31 09415012 core:ShareCapitalOrdinaryShareClass1 2025-03-31 09415012 core:ShareCapitalOrdinaryShareClass1 2024-03-31 09415012 bus:Director1 2024-04-01 2025-03-31 09415012 core:ComputerEquipment 2024-04-01 2025-03-31 09415012 2023-04-01 2024-03-31 09415012 core:ComputerEquipment 2024-03-31 09415012 core:WithinOneYear 2025-03-31 09415012 core:WithinOneYear 2024-03-31 09415012 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 09415012 bus:OrdinaryShareClass1 2025-03-31 09415012 bus:OrdinaryShareClass1 2024-03-31 09415012 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09415012 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09415012 bus:FRS102 2024-04-01 2025-03-31 09415012 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 09415012 bus:CompanySecretary1 2024-04-01 2025-03-31 09415012 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP