Itchen Valley Holdings Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 13285565 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

ITCHEN VALLEY HOLDINGS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S P Hamlen

S Ingram

REGISTERED OFFICE:

Unit 9 Deer Park Farm

Knowle Lane

Fair Oak

Eastleigh

Hampshire

SO50 7DZ

REGISTERED NUMBER:

13285565 (England and Wales)

FIXED ASSETS

Investments

4

100

Investment property

5

414,846

392,615

414,946

392,715

CURRENT ASSETS

Debtors

6

196,022

-

Cash at bank

688,014

630,660

884,036

630,660

CREDITORS

Amounts falling due within one year

7

-

3,978

NET CURRENT ASSETS

884,036

626,682

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,298,982

1,019,397

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

1,298,882

1,019,297

1,298,982

1,019,397

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 19th November 2025 and were signed on its behalf by:

S P Hamlen - Director

S Ingram - Director

1.	STATUTORY INFORMATION

Itchen Valley Holdings Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st April 2024

and 31st March 2025

100

NET BOOK VALUE

At 31st March 2025

100

At 31st March 2024

100

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st April 2024

392,615

Additions

22,231

At 31st March 2025

414,846

NET BOOK VALUE

At 31st March 2025

414,846

At 31st March 2024

392,615

Investment properties are shown at most recent valuation. Any aggregate surplus or deficit from changes in fair value is recognised in profit and loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Amounts owed by group undertakings

196,022

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Amounts owed to group undertakings

-

3,978