ACCOUNTS - Final Accounts preparation

The net book value of land and buildings may be further analysed as follows:

Registered number: 13419231

VALERIE MANOR LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2024

VALERIE MANOR LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF VALERIE MANOR LIMITED
FOR THE PERIOD ENDED 31 DECEMBER 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of VALERIE MANOR LIMITED for the period ended 31 December 2024 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of VALERIE MANOR LIMITED in accordance with the terms of our engagement letter dated 6 February 2025. Our work has been undertaken solely to prepare for your approval the financial statements of VALERIE MANOR LIMITED and state those matters that we have agreed to state to the director of VALERIE MANOR LIMITED in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than VALERIE MANOR LIMITED and its director for our work or for this report.

It is your duty to ensure that VALERIE MANOR LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of VALERIE MANOR LIMITED. You consider that VALERIE MANOR LIMITED is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of VALERIE MANOR LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

CWM

Chartered Accountants

1a High Street

Epsom

Surrey

KT19 8DA

14 September 2025

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VALERIE MANOR LIMITED

REGISTERED NUMBER: 13419231

BALANCE SHEET

AS AT 31 DECEMBER 2024

	31 December	29 February
	2024	2024
Note	£	£

Fixed assets
Tangible assets	3		378,000		378,000
			378,000		378,000

Creditors: amounts falling due within one year	4	(377,999)		(377,999)
Net current liabilities			(377,999)		(377,999)
Total assets less current liabilities			1		1

Net assets			1		1

Capital and reserves
Called up share capital	1	1
	1	1

For the period ended 31 December 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 September 2025.

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VALERIE MANOR LIMITED

REGISTERED NUMBER: 13419231

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2024

S K Konkumalla

Director

The notes on pages 4 to 6 form part of these financial statements.

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VALERIE MANOR LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

1.Accounting policies

1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

1.2

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

1.3

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.	General information

The company is a private limited company incorporated in England and Wales. Its principal place of business is situated at Orchard House, 35 Hallmead Road, Sutton, Surrey SM1 1RD..

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VALERIE MANOR LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

3.	Tangible fixed assets

		Freehold property
		£
	Cost or valuation
	At 1 March 2024	378,000
	At 31 December 2024	378,000

	Net book value
	At 31 December 2024	378,000
	At 29 February 2024	378,000

Freehold Land	378,000	378,000
	378,000	378,000

Amounts owed to group undertakings	377,999	377,999
	377,999	377,999

5.	Contingent liabilities

The company's freehold property forms part of the security provided for loans to the whole group.

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VALERIE MANOR LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

6.	Controlling party

The ultimate controlling parties are S K Konkumalla and B Konkumalla.

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