VALRON LTD - Accounts

VALRON LTD

Statement of Financial Position

As at 31 October 2025

	£	2025 £	£	2024 £
Fixed assets		34,668		35,505
Current assets	19,605		19,605
Creditors: amount falling due within one year	(13,793)		(13,434)
Net current assets/(liabilities)		5,812		6,171
Total assets less current liabilities		40,480		41,676
Net assets/(liabilities)		40,480		41,676


Capital and reserves		40,480		41,676

For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Signed on behalf of the board of directors:

----------------------------------
Stephan Jonathan James
Director

Date approved: 07 November 2025

VALRON LTD

Notes to the Accounts

For the year ended 31 October 2025

Statutory Information

VALRON LTD is a private limited company, limited by shares, domiciled in England and Wales, registration number 12948546, registration address Suite B, 42-44 Bishopsgate, London, EC2N 4AH, England.

The presentation currency is £ sterling.

Accounting Policies

Basis of accounting

The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).

Going Concern

The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future.

If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.

Investment properties

Investment properties are included in the balance sheet at their open market value at the balance sheet date. The resulting aggregate surplus or deficit is transferred to a revaluation reserve. Depreciation is provided only on those investment properties which are leasehold and where the unexpired lease term is less than 20 years.

Although this accounting policy is in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015), it is a departure from the general requirement of the Companies Act 2006 for all tangible assets to be depreciated. In the opinion of the directors compliance with the standard is necessary for the financial statements to give a true and fair view. Depreciation or amortisation is only one of many factors reflected in the annual valuation and the amount of this which might otherwise have been charged cannot be separately identified or quantified.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Cost of sales

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives.

Computer Equipment	20% Reducing Balance
Office Equipment	20% Reducing Balance

Current asset investments

Current asset investments are stated at the lower of cost and net realisable value.

2.	Average number of employees Average number of employees during the year was 0 (2024: 0).