REGISTERED NUMBER: 08537683 (England and Wales)

VALD TECHNOLOGIES LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr S T James

Mr L Malone

REGISTERED OFFICE:

10 John Street

London

WC1N 2EB

REGISTERED NUMBER:

08537683 (England and Wales)

AUDITORS:

Folkes Worton LLP

Chartered Accountants and Statutory Auditor

15-17 Church Street

Stourbridge

West Midlands

DY8 1LU

FIXED ASSETS

Investments

4

100

100

CURRENT ASSETS

Debtors

5

81,151

85,451

CREDITORS

Amounts falling due within one year

6

13,601

13,601

NET CURRENT ASSETS

67,550

71,850

TOTAL ASSETS LESS CURRENT LIABILITIES

67,650

71,950

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

67,649

71,949

SHAREHOLDERS' FUNDS

67,650

71,950

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 19 December 2025 and were signed on its behalf by:

Mr L Malone - Director

1.	STATUTORY INFORMATION

Vald Technologies Limited 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.

Preparation of consolidated financial statements

The financial statements contain information about Vald Technologies Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries

Investments in subsidiary undertakings are carried at cost less impairment.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 July 2024

and 30 June 2025

100

NET BOOK VALUE

At 30 June 2025

100

At 30 June 2024

100

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

81,151

85,451

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

10,001

10,001

Other creditors

3,600

3,600

13,601

13,601

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mr Neil Smith (Senior Statutory Auditor)

for and on behalf of Folkes Worton LLP

8.	ULTIMATE CONTROLLING PARTY

The ultimate parent company is Wombat Holdings LLC, a company registered in San Francisco.

The largest and smallest group within which the entity is part of consolidated accounts is VALD Pty Limited. The registered address of this entity is 115 Breakfast Creek Road, Newstead, Queensland, Australia. Consolidated accounts are not publicly available.

9.	FIXED AND FLOATING CHARGES

At the year end, Stifel Bank has a fixed and floating charge with negative pledge over all the assets of the company.