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Registered number: 04490672
Valeries Property Limited
Unaudited Financial Statements
For the Period 1 September 2024 to 31 December 2025
Ripe LLP
9a Burroughs Gardens
London
NW4 4AU
Valeries Property Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Valeries Property Limited
Company Information
For the Period 1 September 2024 to 31 December 2025
Company Information

Directors | Mr V F Scalzo
| Mr R G Scalzo
Secretary | Mr V F Scalzo
Company Number | 04490672
Registered Office | 7b Curley Hill Road
| Lightwater
| GU18 5YG
Accountants | Ripe LLP
| Chartered Accountants
| 9a Burroughs Gardens
| London
| NW4 4AU

Page 1
Page 2
Valeries Property Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 04490672

| 31 December 2025 | 31 August 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | - |  | 600,000
|  |  | - |  | 600,000
CURRENT ASSETS
Debtors | 5 | 14,000 |  | - |
Cash at bank and in hand |  | 4,967 |  | 2,413 |
|  | 18,967 |  | 2,413 |
Creditors: Amounts Falling Due Within One Year | 6 | (5,182 ) |  | (678,623 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 13,785 |  | (676,210 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 13,785 |  | (76,210 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (1,179 )
NET ASSETS/(LIABILITIES) |  |  | 13,785 |  | (77,389 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 13,685 |  | (77,489 )
SHAREHOLDERS' FUNDS |  |  | 13,785 |  | (77,389)

Page 2
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Valeries Property Limited
Balance Sheet (continued)
As At 31 December 2025
For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr V F Scalzo Director
26/01/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Valeries Property Limited
Notes to the Financial Statements
For the Period 1 September 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
Valeries Property Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04490672 . The registered office is 7b Curley Hill Road, Lightwater, GU18 5YG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A small entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the companies Act 2006.
The Financial statements are presented in Sterling (£) and figures are shown to the nearest whole pound.
2.2. Going Concern Disclosure
The account have been prepared on a basis other than going concern, as it has ceased trading.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Valeries Property Limited
Notes to the Financial Statements (continued)
For the Period 1 September 2024 to 31 December 2025
2.7. Taxation
The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change
attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be
recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.
2.8. Trade Creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
2.9. Trade Debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2024: 2)
2 2
4. Investment Properties

| Investment Properties
--- | ---
| £
Cost
As at 1 September 2024 | 600,000
Disposals | (600,000 )
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | -
As at 1 September 2024 | 600,000

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Valeries Property Limited
Notes to the Financial Statements (continued)
For the Period 1 September 2024 to 31 December 2025
5. Debtors

| 31 December 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 14,000 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 1,800 |  | 1,800
Directors' loan accounts | 3,382 |  | 676,823
| 5,182 |  | 678,623

7. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 September 2024 | 1,179 | 1,179
Deferred taxation | (1,179 ) | (1,179 )

8. Share Capital

| 31 December 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Related Party Disclosures
1. At the balance sheet date the company owed:
a) £0 (2024: £535,407) to Mr V Scalzo, a director and shareholder of the company.
b) £3,382 (2024: £141,415) to Mr R Scalzo, a director and shareholder of the company.
2. At the balance sheet date, Pirandello Limited, in which Mr V Scalzo and Mr R Scalzo are the directors and shareholders, owed £14,000 (2024: Nil) to the company.
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