REGISTERED NUMBER: 12842347 (England and Wales)

VALEO CAPITAL UK LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs G L Doyle

M J Doyle

REGISTERED OFFICE:

Station House

North Street

Havant

Hampshire

PO9 1QU

REGISTERED NUMBER:

12842347 (England and Wales)

ACCOUNTANTS:

Morris Crocker

Chartered Accountants

Lake House

2 Port Way

Port Solent

Portsmouth

Hampshire

PO6 4TY

FIXED ASSETS

Tangible assets

4

22,592

33,378

Investments

5

284,915

264,120

307,507

297,498

CURRENT ASSETS

Debtors

6

63,424

73,132

Cash at bank

271,594

224,895

335,018

298,027

CREDITORS

Amounts falling due within one year

7

148,290

146,728

NET CURRENT ASSETS

186,728

151,299

TOTAL ASSETS LESS CURRENT LIABILITIES

494,235

448,797

PROVISIONS FOR LIABILITIES

5,648

8,344

NET ASSETS

488,587

440,453

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

488,485

440,351

SHAREHOLDERS' FUNDS

488,587

440,453

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 1 December 2025 and were signed on its behalf by:

M J Doyle - Director

1.	STATUTORY INFORMATION

Valeo Capital UK 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.

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 as modified by the revaluation of certain assets.

Turnover

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

Tangible fixed assets

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

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties and investments in non-puttable ordinary shares.

Trade and other debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, deposits with banks and other short-term highly liquid investments and bank overdrafts. In the balance sheet, bank overdrafts are shown within borrowings or current liabilities.

Trade and other creditors

Short term trade 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

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.

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.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 September 2024

51,000

10,976

61,976

Additions

-

1,332

1,332

Disposals

-

(5,794

)

(5,794

)

At 31 August 2025

51,000

6,514

57,514

DEPRECIATION

At 1 September 2024

20,400

8,198

28,598

Charge for year

10,200

1,415

11,615

Eliminated on disposal

-

(5,291

)

(5,291

)

At 31 August 2025

30,600

4,322

34,922

NET BOOK VALUE

At 31 August 2025

20,400

2,192

22,592

At 31 August 2024

30,600

2,778

33,378

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 September 2024

264,120

Revaluations

20,795

At 31 August 2025

284,915

NET BOOK VALUE

At 31 August 2025

284,915

At 31 August 2024

264,120

Cost or valuation at 31 August 2025 is represented by:

Other

investments

£

Valuation in 2022

(11,718

)

Valuation in 2023

(867

)

Valuation in 2024

26,705

Valuation in 2025

20,795

Cost

250,000

284,915

If fixed asset investments had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

250,000

250,000

Fixed asset investments were valued on an open market basis on 31 August 2025 by 2Plan Wealth Management Limited .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

56,492

67,268

Other debtors

6,932

5,864

63,424

73,132

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

51

Amounts owed to group undertakings

204

204

Taxation and social security

120,152

129,570

Other creditors

27,934

16,903

148,290

146,728