REGISTERED NUMBER: 11404426 (England and Wales)

VINATAL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Tabatabai

V Kolahi

SECRETARY:

A Tabatabai

REGISTERED OFFICE:

Elfed House

Oak Tree Court

Cardiff Gate Business Park

CARDIFF

CF23 8RS

REGISTERED NUMBER:

11404426 (England and Wales)

ACCOUNTANTS:

MHA (trading name of MHA Advisory Ltd)

Elfed House

Oak Tree Court

Cardiff Gate Business Park

CARDIFF

County of Cardiff

CF23 8RS

FIXED ASSETS

Tangible assets

4

24

324

Investment property

5

1,335,946

188,956

1,335,970

189,280

CURRENT ASSETS

Debtors

6

14,808

-

Cash at bank

264,665

58,666

279,473

58,666

CREDITORS

Amounts falling due within one year

7

(897,031

)

(257,526

)

NET CURRENT LIABILITIES

(617,558

)

(198,860

)

TOTAL ASSETS LESS CURRENT LIABILITIES

718,412

(9,580

)

CREDITORS

Amounts falling due after more than one year

8

(726,092

)

-

NET LIABILITIES

(7,680

)

(9,580

)

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

(7,780

)

(9,680

)

SHAREHOLDERS' FUNDS

(7,680

)

(9,580

)

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

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

The directors acknowledge their 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 December 2025 and were signed on its behalf by:

A Tabatabai - Director

1.	STATUTORY INFORMATION

VINATAL 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.

The company's functional and presentational currency in the financial statements is the Sterling (£), rounded to the nearest pound.

The significant accounting policies applied in the presentation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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.

Going concern

At 31 March 2025 the company had net current liabilities of £617,558 and net liabilities of £7,680. The going concern basis is considered appropriate for the preparation of the financial statements due to the continued financial support of the directors and related companies.

Turnover

Turnover represents rental income receivable during the year, excluding value added tax.

Tangible fixed assets

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

Computer equipment

-

Straight line over 3 years

Investment property

Investment properties are carried at fair value. Revaluation surpluses and deficits are recognised in the profit and loss account. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold, or the deferred tax liability is settled.

Taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using the tax rates and laws that have been enacted or substantively enacted at 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.

Non-derivative financial instruments

Basic financial instruments are recognised at amortised cost

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2024

and 31 March 2025

899

DEPRECIATION

At 1 April 2024

575

Charge for year

300

At 31 March 2025

875

NET BOOK VALUE

At 31 March 2025

24

At 31 March 2024

324

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

188,956

Additions

1,146,990

At 31 March 2025

1,335,946

NET BOOK VALUE

At 31 March 2025

1,335,946

At 31 March 2024

188,956

Fair value at 31 March 2025 is represented by:

£

Valuation in 2025

1,335,946

The directors do not believe the fair value of the investment property differs significantly from its cost at 31 March 2025. In valuing the property the directors have considered future anticipated rental yields of the property.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments

14,808

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

31,219

-

Trade creditors

11,022

-

Amounts owed to related party

851,529

256,566

Accruals and deferred income

3,261

960

897,031

257,526

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

726,092

-

The following amounts are due in more than 5 years by instalments:

2025

2024

£

£

Bank loans

578,111

-

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

757,311

-

The bank loan is secured by way of fixed and floating charge over the companies assets.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

11.	RELATED PARTY DISCLOSURES

The loan financing is guaranteed by companies under common control.