Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 No description of principal activity 2024-04-01 false 4 4 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04888481 2024-04-01 2025-03-31 04888481 2025-03-31 04888481 2023-04-01 2024-03-31 04888481 2024-03-31 04888481 c:Director1 2024-04-01 2025-03-31 04888481 c:Director2 2024-04-01 2025-03-31 04888481 c:Director3 2024-04-01 2025-03-31 04888481 c:Director3 2025-03-31 04888481 c:Director4 2024-04-01 2025-03-31 04888481 c:Director4 2025-03-31 04888481 c:RegisteredOffice 2024-04-01 2025-03-31 04888481 d:Buildings 2024-04-01 2025-03-31 04888481 d:Buildings 2025-03-31 04888481 d:Buildings 2024-03-31 04888481 d:MotorVehicles 2024-04-01 2025-03-31 04888481 d:MotorVehicles 2025-03-31 04888481 d:MotorVehicles 2024-03-31 04888481 d:FurnitureFittings 2024-04-01 2025-03-31 04888481 d:FurnitureFittings 2025-03-31 04888481 d:FurnitureFittings 2024-03-31 04888481 d:CurrentFinancialInstruments 2025-03-31 04888481 d:CurrentFinancialInstruments 2024-03-31 04888481 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 04888481 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 04888481 d:ShareCapital 2025-03-31 04888481 d:ShareCapital 2024-03-31 04888481 d:RevaluationReserve 2025-03-31 04888481 d:RevaluationReserve 2024-03-31 04888481 d:RetainedEarningsAccumulatedLosses 2025-03-31 04888481 d:RetainedEarningsAccumulatedLosses 2024-03-31 04888481 c:FRS102 2024-04-01 2025-03-31 04888481 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04888481 c:FullAccounts 2024-04-01 2025-03-31 04888481 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04888481 2 2024-04-01 2025-03-31 04888481 5 2024-04-01 2025-03-31 04888481 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Company registration number: 04888481
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MARCH 2025
| VALLER INVESTMENT COMPANY LIMITED
VALLER INVESTMENT COMPANY LIMITED |  |
COMPANY INFORMATION
Directors | J R Valler
| R J Valler
| D K Valler (resigned 16 December 2024)
| R G Valler (resigned 16 December 2024)
Registered number | 04888481
Registered office | St Georges
| Rondle Wood
| Milland
| Liphook
| Hampshire
| GU30 7LA
Accountants | Menzies LLP
| Chartered Accountants
| 2nd Floor, Midas House
| 62 Goldsworth Road
| Woking
| Surrey
| GU21 6LQ
VALLER INVESTMENT COMPANY LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 6
VALLER INVESTMENT COMPANY LIMITED REGISTERED NUMBER:04888481 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible fixed assets |  |  | 4,935,010 |  | 4,285,223
|  |  | 4,935,010 |  | 4,285,223
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 75,650 |  | 66,988 |
Bank and cash balances |  | 1,027,430 |  | 1,527,587 |
|  | 1,103,080 |  | 1,594,575 |
Creditors: amounts falling due within one year | 6 | (88,370) |  | (116,625) |
Net current assets |  |  | 1,014,710 |  | 1,477,950
Total assets less current liabilities |  |  | 5,949,720 |  | 5,763,173
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (738,657) |  | (694,962) |
|  |  | (738,657) |  | (694,962)
Net assets |  |  | 5,211,063 |  | 5,068,211
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Revaluation reserve |  |  | 1,558,332 |  | 1,558,332
Profit and loss account |  |  | 3,651,731 |  | 3,508,879
|  |  | 5,211,063 |  | 5,068,211
Page 1
VALLER INVESTMENT COMPANY LIMITED REGISTERED NUMBER:04888481 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ J R Valler
Director
Date: 4 March 2026
Page 2
VALLER INVESTMENT COMPANY LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Valler Investment Company Limited is a private Company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office and principal place of business is disclosed on the company information page. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is rent and service charges receivable for the period.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds. Page 3
VALLER INVESTMENT COMPANY LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | over 4 years
|  |  |  | Fixtures and fittings | - | over 5 years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
VALLER INVESTMENT COMPANY LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.7 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the reporting date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
4. | Tangible fixed assets
|  | Freehold property | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 April 2024 | 4,285,222 | 30,483 | 7,520 | 4,323,225
| Additions | 475,009 | - | - | 475,009
| Revaluations | 174,778 | - | - | 174,778
| At 31 March 2025 | 4,935,009 | 30,483 | 7,520 | 4,973,012
| Depreciation |  |  |  |
| At 1 April 2024 | - | 30,483 | 7,519 | 38,002
| At 31 March 2025 | - | 30,483 | 7,519 | 38,002
| Net book value |  |  |  |
| At 31 March 2025 | 4,935,009 | - | 1 | 4,935,010
| At 31 March 2024 | 4,285,222 | - | 1 | 4,285,223
Page 5
VALLER INVESTMENT COMPANY LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 71,574 | 64,831
| Prepayments and accrued income | 4,076 | 2,157
|  | 75,650 | 66,988
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 3,432 | 7,064
| Other creditors | 21,730 | 38,725
| Accruals and deferred income | 63,208 | 70,836
|  | 88,370 | 116,625
Page 6