REGISTERED NUMBER: 04319554 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

VR INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Sanjeev Kumar

REGISTERED OFFICE:

39 Lysways Street

Walsall

West Midlands

WS1 3AG

REGISTERED NUMBER:

04319554 (England and Wales)

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.

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

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

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

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

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.