Company registration number 13538718 (England and Wales)
VALI ANALYTICS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
VALI ANALYTICS LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 5
VALI ANALYTICS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
-
0
1,067
Current assets
Debtors
5
102,441
623,711
Cash at bank and in hand
973,538
268,809
1,075,979
892,520
Creditors: amounts falling due within one year
6
(259,787)
(304,396)
Net current assets
816,192
588,124
Net assets
816,192
589,191
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
816,190
589,189
Total equity
816,192
589,191

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 25 February 2026 and are signed on its behalf by:
C J Mayfield
Director
Company registration number 13538718 (England and Wales)
VALI ANALYTICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Vali Analytics Limited is a private company limited by shares incorporated in England and Wales. The registered office is 9 Bonhill Street, London, EC2A 4DJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration receivable for services provided in the normal course of business.

Turnover from the rendering of services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
over 2 to 4 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

VALI ANALYTICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. It only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method less any impairment.

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or the risks and rewards of ownership are transferred.

Basic financial Liabilities

Basic financial liabilities, including trade and other payables, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

VALI ANALYTICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The company had no employees during the year.

VALI ANALYTICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025 and 31 December 2025
4,251
Depreciation and impairment
At 1 January 2025
3,184
Depreciation charged in the year
1,067
At 31 December 2025
4,251
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
1,067
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
90,000
461,292
Other debtors
12,441
162,419
102,441
623,711
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
987
15,014
Corporation tax
137,718
192,918
Other taxation and social security
111,083
78,532
Other creditors
9,999
17,932
259,787
304,396

7
Related party transactions

During the period, the company paid management and services charge of £NIL (2024: £51,560 ) to the company with a common ownership.

2025-12-31 2025-01-01 false false false 25 February 2026 CCH Software CCH Accounts Production 2025.100 No description of principal activity M Thomas J Hext C J Mayfield 0 13538718 2025-01-01 2025-12-31 13538718 2025-12-31 13538718 2024-12-31 13538718 core:OtherPropertyPlantEquipment 2025-12-31 13538718 core:OtherPropertyPlantEquipment 2024-12-31 13538718 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 13538718 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 13538718 core:ShareCapital 2025-12-31 13538718 core:ShareCapital 2024-12-31 13538718 core:RetainedEarningsAccumulatedLosses 2025-12-31 13538718 core:RetainedEarningsAccumulatedLosses 2024-12-31 13538718 bus:Director3 2025-01-01 2025-12-31 13538718 core:ComputerEquipment 2025-01-01 2025-12-31 13538718 core:OtherPropertyPlantEquipment 2024-12-31 13538718 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 13538718 core:CurrentFinancialInstruments 2025-12-31 13538718 core:CurrentFinancialInstruments 2024-12-31 13538718 core:WithinOneYear 2025-12-31 13538718 core:WithinOneYear 2024-12-31 13538718 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13538718 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13538718 bus:FRS102 2025-01-01 2025-12-31 13538718 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 13538718 bus:Director1 2025-01-01 2025-12-31 13538718 bus:Director2 2025-01-01 2025-12-31 13538718 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP