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REGISTERED NUMBER: 04319554 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

VR INVESTMENTS LIMITED

VR INVESTMENTS LIMITED (REGISTERED NUMBER: 04319554)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

VR INVESTMENTS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTOR: | Mr Sanjeev Kumar

| REGISTERED OFFICE: | 39 Lysways Street

| Walsall

| West Midlands

| WS1 3AG

| REGISTERED NUMBER: | 04319554 (England and Wales)

VR INVESTMENTS LIMITED (REGISTERED NUMBER: 04319554)

BALANCE SHEET

31 MAY 2025

| 31.5.25 | 31.5.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 12,270 |  | 14,434 |  |

Investment property | 5 | 1,215,000 |  | 2,750,000 |  |

1,227,270 |  | 2,764,434 |  |

CURRENT ASSETS

Debtors | 6 | 346,563 |  | 184,192 |  |

Cash at bank | 20,989 |  | 42,362 |  |

367,552 |  | 226,554 |  |

CREDITORS

Amounts falling due within one year | 7 | 3,039 |  | 4,121 |  |

NET CURRENT ASSETS | 364,513 |  | 222,433 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,591,783 |  | 2,986,867 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (1,633,848 | ) | (1,641,946 | ) |

PROVISIONS FOR LIABILITIES | 9 | (257,162 | ) | (242,628 | ) |

NET (LIABILITIES)/ASSETS | (299,227 | ) | 1,102,293 |  |

CAPITAL AND RESERVES

Called up share capital | 4 |  | 4 |  |

Other reserves | 762,335 |  | 959,925 |  |

Retained earnings | (1,061,566 | ) | 142,364 |  |

SHAREHOLDERS' FUNDS | (299,227 | ) | 1,102,293 |  |

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

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

The director acknowledges his 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.

VR INVESTMENTS LIMITED (REGISTERED NUMBER: 04319554)

BALANCE SHEET - continued

31 MAY 2025

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 director and authorised for issue on 26 September 2025 and were signed by:

Mr Sanjeev Kumar - Director

VR INVESTMENTS LIMITED (REGISTERED NUMBER: 04319554)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| VR Investments 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents invoiced sale of goods, services and rental income.

| Tangible fixed assets

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

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |

| machinery |  | fittings |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 June 2024

| and 31 May 2025 | 13,848 |  | 100,798 |  | 114,646 |  |

| DEPRECIATION

| At 1 June 2024 | 12,663 |  | 87,549 |  | 100,212 |  |

| Charge for year | 177 |  | 1,987 |  | 2,164 |  |

| At 31 May 2025 | 12,840 |  | 89,536 |  | 102,376 |  |

| NET BOOK VALUE

| At 31 May 2025 | 1,008 |  | 11,262 |  | 12,270 |  |

| At 31 May 2024 | 1,185 |  | 13,249 |  | 14,434 |  |

VR INVESTMENTS LIMITED (REGISTERED NUMBER: 04319554)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

4. | TANGIBLE FIXED ASSETS - continued

| Cost or valuation at 31 May 2025 is represented by:

| Fixtures |

| Plant and |  | and |

| machinery |  | fittings |  | Totals

£ | £ | £ |

| Cost | 13,848 |  | 100,798 |  | 114,646 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 June 2024 | 2,750,000 |  |

| Impairments | (1,535,000 | ) |

| At 31 May 2025 | 1,215,000 |  |

| NET BOOK VALUE

| At 31 May 2025 | 1,215,000 |  |

| At 31 May 2024 | 2,750,000 |  |

| Fair value at 31 May 2025 is represented by:

£ |

| Valuation in 2015 | 456,162 |  |

| Valuation in 2021 | 560,285 |  |

| Valuation in 2024 | (1,535,000 | ) |

| Cost | 1,733,553 |  |

1,215,000 |  |

| If freehold land and buildings had not been revalued they would have been included at the following historical cost:

| 31.5.25 |  | 31.5.24

£ | £ |

| Cost | 1,733,553 |  | 1,733,553 |  |

| Freehold land and buildings were valued on desktop basis on 4 July 2023 by the director Sanjeev Kumar .

6. | DEBTORS

| 31.5.25 |  | 31.5.24

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 15,504 |  | 10,633 |  |

VR INVESTMENTS LIMITED (REGISTERED NUMBER: 04319554)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

6. | DEBTORS - continued

| 31.5.25 |  | 31.5.24

£ | £ |

| Amounts falling due after more than one year:

| Amounts owed by group undertakings | 331,059 |  | 173,559 |  |

| Aggregate amounts | 346,563 |  | 184,192 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans and overdrafts | - |  | 116 |  |

| Trade creditors | 1 |  | - |  |

| Client Deposits | - |  | 3,750 |  |

| Tax | 2,768 |  | - |  |

| Accrued expenses | 270 |  | 255 |  |

3,039 |  | 4,121 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans - 2-5 years | 16,034 |  | 25,035 |  |

| Bank loans more 5 yrs non-inst | 159,543 |  | 160,140 |  |

| Amounts owed to group undertakings | 1,458,271 |  | 1,456,771 |  |

1,633,848 |  | 1,641,946 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | 159,543 |  | 160,140 |  |

9. | PROVISIONS FOR LIABILITIES

| 31.5.25 |  | 31.5.24

£ | £ |

| Deferred tax | 257,162 |  | 242,628 |  |

| Deferred |

| tax |

£ |

| Balance at 1 June 2024 | 242,628 |  |

| Charge to Income Statement during year | 14,534 |  |

| Balance at 31 May 2025 | 257,162 |  |

VR INVESTMENTS LIMITED (REGISTERED NUMBER: 04319554)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

10. | RELATED PARTY DISCLOSURES

| The Following companies are related to VR Investments Limited:

| Related party |  | Relationship |  |

| VR Investment Group Ltd |  | Immediate parent |  |

| VR Estates Ltd |  | Entity under common control/ownership |  |

| VR Property Ltd |  | Entity under common control/ownership |  |

11. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is VR Investment Group Ltd, 39 Lysways Street, Walsall, England, WS1 3AG.

| VR Investments Ltd is wholly owned subsidiary of VR Investment Group Ltd, a company whose registered office is at 39 Lysways Street, Walsall, England, WS1 3AG.