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Company Registration No. 03815199 (England and Wales)
Valhalla Properties Limited Unaudited accounts for the year ended 31 March 2025
Valhalla Properties Limited Unaudited accounts Contents
Page
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Valhalla Properties Limited Company Information for the year ended 31 March 2025
Directors
S C D Bird S E Bird T J T Bird E H Marjoram
Secretary
S C D Bird
Company Number
03815199 (England and Wales)
Registered Office
GRANGE BARN SYSTON ROAD COSSINGTON LEICESTER LEICESTERSHIRE LE7 4UZ UNITED KINGDOM
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Valhalla Properties Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
611 
911 
Investment property
3,478,752 
3,478,752 
3,479,363 
3,479,663 
Current assets
Debtors
12,045 
7,398 
Cash at bank and in hand
377,361 
336,822 
389,406 
344,220 
Creditors: amounts falling due within one year
(357,041)
(968,564)
Net current assets/(liabilities)
32,365 
(624,344)
Total assets less current liabilities
3,511,728 
2,855,319 
Creditors: amounts falling due after more than one year
(731,069)
(232,687)
Net assets
2,780,659 
2,622,632 
Capital and reserves
Called up share capital
1,000 
1,000 
Revaluation reserve
876,950 
876,950 
Profit and loss account
1,902,709 
1,744,682 
Shareholders' funds
2,780,659 
2,622,632 
For the year ending 31 March 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by
S C D Bird Director Company Registration No. 03815199
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Valhalla Properties Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Valhalla Properties Limited is a private company, limited by shares, registered in England and Wales, registration number 03815199. The registered office is GRANGE BARN SYSTON ROAD, COSSINGTON, LEICESTER, LEICESTERSHIRE, LE7 4UZ, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% on reducing balance
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Valhalla Properties Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2024
158,990 
At 31 March 2025
158,990 
Depreciation
At 1 April 2024
158,079 
Charge for the year
300 
At 31 March 2025
158,379 
Net book value
At 31 March 2025
611 
At 31 March 2024
911 
5
Investment property
2025 
£ 
Fair value at 1 April 2024
3,478,752 
At 31 March 2025
3,478,752 
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. A transfer is then made to show the (non-distributable) revalued amounts within a separate reserve in the balance sheet. Fair value at 31 March 2021 is represented by: Valuation in 2007 £835,191 Valuation in 2009 £280,543 Valuation in 2011 £ (485,827 ) Valuation in 2016 £247,042 Cost £2,601,803 Total £3,478,752 Investment properties were valued on an open market basis on 31 December 2011 by Gary J Hartley B.S.c MRICS FNAEA. Valuations since this date have been undertaken by the directors.
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,878 
3,276 
Accrued income and prepayments
4,167 
4,122 
12,045 
7,398 
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Valhalla Properties Limited Notes to the Accounts for the year ended 31 March 2025
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
62,488 
570,720 
Trade creditors
192 
3,827 
Taxes and social security
68,583 
53,013 
Other creditors
1,674 
1,500 
Loans from directors
220,604 
336,004 
Accruals
3,500 
3,500 
357,041 
968,564 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
731,069 
232,687 
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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