Company registration number 06639833 (England and Wales)
VALINS (BURY) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JULY 2025
31 July 2025
PAGES FOR FILING WITH REGISTRAR
VALINS (BURY) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 8
VALINS (BURY) LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
-
0
75,000
Tangible assets
4
83,879
84,981
83,879
159,981
Current assets
Stocks
40,528
40,494
Debtors
5
77,794
73,020
Cash at bank and in hand
26,149
39,630
144,471
153,144
Creditors: amounts falling due within one year
6
(85,873)
(87,142)
Net current assets
58,598
66,002
Total assets less current liabilities
142,477
225,983
Creditors: amounts falling due after more than one year
7
(119,051)
(128,976)
Net assets
23,426
97,007
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
22,426
96,007
Total equity
23,426
97,007
VALINS (BURY) LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 2 -

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 3 November 2025 and are signed on its behalf by:
Mr A. P. Valins
Director
Company registration number 06639833 (England and Wales)
VALINS (BURY) LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 August 2023
1,000
160,845
161,845
Year ended 31 July 2024:
Loss and total comprehensive income
-
(64,838)
(64,838)
Balance at 31 July 2024
1,000
96,007
97,007
Year ended 31 July 2025:
Loss and total comprehensive income
-
(73,581)
(73,581)
Balance at 31 July 2025
1,000
22,426
23,426
VALINS (BURY) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 4 -
1
Accounting policies
Company information

Valins (Bury) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Mynshull House, 78 Churchgate, Stockport, Cheshire, SK1 1YJ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Going Concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

VALINS (BURY) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 5 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
1% on cost
Fixtures and fittings
10% on cost
Computers
25% on cost
Motor vehicles
25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

VALINS (BURY) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 6 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
7
7
3
Intangible fixed assets
Goodwill
£
Cost
At 1 August 2024 and 31 July 2025
930,000
Amortisation and impairment
At 1 August 2024
855,000
Amortisation charged for the year
75,000
At 31 July 2025
930,000
Carrying amount
At 31 July 2025
-
0
At 31 July 2024
75,000
VALINS (BURY) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 7 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 August 2024
100,000
41,489
141,489
Additions
-
0
207
207
Disposals
-
0
(494)
(494)
At 31 July 2025
100,000
41,202
141,202
Depreciation and impairment
At 1 August 2024
16,000
40,508
56,508
Depreciation charged in the year
1,000
309
1,309
Eliminated in respect of disposals
-
0
(494)
(494)
At 31 July 2025
17,000
40,323
57,323
Carrying amount
At 31 July 2025
83,000
879
83,879
At 31 July 2024
84,000
981
84,981
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
62,042
60,310
Other debtors
15,752
12,710
77,794
73,020
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
56,783
55,993
Amounts owed to group undertakings
11,615
11,201
Corporation tax
497
2,654
Other creditors
16,978
17,294
85,873
87,142
VALINS (BURY) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 8 -
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Amounts owed to group undertakings
119,051
128,976
2025-07-31 2024-08-01 false false false 03 November 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr A P Valins Mrs L M Valins 06639833 2024-08-01 2025-07-31 06639833 2025-07-31 06639833 2024-07-31 06639833 core:NetGoodwill 2025-07-31 06639833 core:NetGoodwill 2024-07-31 06639833 core:LandBuildings 2025-07-31 06639833 core:OtherPropertyPlantEquipment 2025-07-31 06639833 core:LandBuildings 2024-07-31 06639833 core:OtherPropertyPlantEquipment 2024-07-31 06639833 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 06639833 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 06639833 core:WithinOneYear 2025-07-31 06639833 core:WithinOneYear 2024-07-31 06639833 core:AfterOneYear 2025-07-31 06639833 core:AfterOneYear 2024-07-31 06639833 core:CurrentFinancialInstruments 2025-07-31 06639833 core:CurrentFinancialInstruments 2024-07-31 06639833 core:ShareCapital 2025-07-31 06639833 core:ShareCapital 2024-07-31 06639833 core:RetainedEarningsAccumulatedLosses 2025-07-31 06639833 core:RetainedEarningsAccumulatedLosses 2024-07-31 06639833 core:ShareCapital 2023-07-31 06639833 core:RetainedEarningsAccumulatedLosses 2023-07-31 06639833 2023-07-31 06639833 bus:Director1 2024-08-01 2025-07-31 06639833 core:RetainedEarningsAccumulatedLosses 2023-08-01 2024-07-31 06639833 2023-08-01 2024-07-31 06639833 core:RetainedEarningsAccumulatedLosses 2024-08-01 2025-07-31 06639833 core:Goodwill 2024-08-01 2025-07-31 06639833 core:LandBuildings core:LongLeaseholdAssets 2024-08-01 2025-07-31 06639833 core:FurnitureFittings 2024-08-01 2025-07-31 06639833 core:ComputerEquipment 2024-08-01 2025-07-31 06639833 core:MotorVehicles 2024-08-01 2025-07-31 06639833 core:NetGoodwill 2024-07-31 06639833 core:NetGoodwill 2024-08-01 2025-07-31 06639833 core:LandBuildings 2024-07-31 06639833 core:OtherPropertyPlantEquipment 2024-07-31 06639833 2024-07-31 06639833 core:LandBuildings 2024-08-01 2025-07-31 06639833 core:OtherPropertyPlantEquipment 2024-08-01 2025-07-31 06639833 core:Non-currentFinancialInstruments 2025-07-31 06639833 core:Non-currentFinancialInstruments 2024-07-31 06639833 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 06639833 bus:FRS102 2024-08-01 2025-07-31 06639833 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 06639833 bus:Director2 2024-08-01 2025-07-31 06639833 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 06639833 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP