IRIS Accounts Production v25.1.4.42 03825918 Board of Directors 1.9.24 31.8.25 31.8.25 false true false false true false Fair value model Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03825918 2024-08-31 03825918 2025-08-31 03825918 2024-09-01 2025-08-31 03825918 2023-08-31 03825918 2023-09-01 2024-08-31 03825918 2024-08-31 03825918 ns15:EnglandWales 2024-09-01 2025-08-31 03825918 ns14:PoundSterling 2024-09-01 2025-08-31 03825918 ns10:Director1 2024-09-01 2025-08-31 03825918 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 03825918 ns10:SmallEntities 2024-09-01 2025-08-31 03825918 ns10:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 03825918 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 03825918 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 03825918 ns10:FullAccounts 2024-09-01 2025-08-31 03825918 ns10:OrdinaryShareClass1 2024-09-01 2025-08-31 03825918 ns10:Director2 2024-09-01 2025-08-31 03825918 ns10:CompanySecretary1 2024-09-01 2025-08-31 03825918 ns10:RegisteredOffice 2024-09-01 2025-08-31 03825918 ns5:CurrentFinancialInstruments 2025-08-31 03825918 ns5:CurrentFinancialInstruments 2024-08-31 03825918 ns5:Non-currentFinancialInstruments 2025-08-31 03825918 ns5:Non-currentFinancialInstruments 2024-08-31 03825918 ns5:ShareCapital 2025-08-31 03825918 ns5:ShareCapital 2024-08-31 03825918 ns5:RevaluationReserve 2025-08-31 03825918 ns5:RevaluationReserve 2024-08-31 03825918 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 03825918 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 03825918 ns5:PlantMachinery 2024-08-31 03825918 ns5:MotorVehicles 2024-08-31 03825918 ns5:PlantMachinery 2024-09-01 2025-08-31 03825918 ns5:MotorVehicles 2024-09-01 2025-08-31 03825918 ns5:PlantMachinery 2025-08-31 03825918 ns5:MotorVehicles 2025-08-31 03825918 ns5:PlantMachinery 2024-08-31 03825918 ns5:MotorVehicles 2024-08-31 03825918 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 03825918 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 03825918 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-08-31 03825918 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-08-31 03825918 ns5:Non-currentFinancialInstruments ns5:MoreThanFiveYears 2025-08-31 03825918 ns5:Non-currentFinancialInstruments ns5:MoreThanFiveYears 2024-08-31 03825918 ns5:Secured 2025-08-31 03825918 ns5:Secured 2024-08-31 03825918 ns10:OrdinaryShareClass1 2025-08-31 03825918 ns5:RevaluationReserve 2024-08-31

REGISTERED NUMBER: 03825918 (England and Wales)

VALLEY DEVELOPMENTS AND SERVICES LIMITED

Unaudited Financial Statements

for the Year Ended 31 August 2025

VALLEY DEVELOPMENTS AND SERVICES LIMITED (REGISTERED NUMBER: 03825918)

Contents of the Financial Statements

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

VALLEY DEVELOPMENTS AND SERVICES LIMITED

Company Information

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTORS: | G R Bowen

| J C Knowles

| SECRETARY: | J C Knowles

| REGISTERED OFFICE: | Rosemont House

| 1 William Street

| Abertridwr

| Caerphilly

| CF83 4DJ

| REGISTERED NUMBER: | 03825918 (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

VALLEY DEVELOPMENTS AND SERVICES LIMITED (REGISTERED NUMBER: 03825918)

Balance Sheet

31 AUGUST 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,050 |  | - |  |

Investment property | 5 | 486,548 |  | 486,548 |  |

488,598 |  | 486,548 |  |

CURRENT ASSETS

Debtors | 6 | 3,246 |  | 3,254 |  |

Cash at bank and in hand | 30,050 |  | 37,295 |  |

33,296 |  | 40,549 |  |

CREDITORS

Amounts falling due within one year | 7 | (8,583 | ) | (9,123 | ) |

NET CURRENT ASSETS | 24,713 |  | 31,426 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 513,311 |  | 517,974 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (135,156 | ) | (141,676 | ) |

PROVISIONS FOR LIABILITIES | (21,677 | ) | (21,677 | ) |

NET ASSETS | 356,478 |  | 354,621 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 2,000 |  | 2,000 |  |

Non-distributable reserve | 11 | 151,570 |  | 151,570 |  |

Retained earnings | 202,908 |  | 201,051 |  |

SHAREHOLDERS' FUNDS | 356,478 |  | 354,621 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

VALLEY DEVELOPMENTS AND SERVICES LIMITED (REGISTERED NUMBER: 03825918)

Balance Sheet - continued

31 AUGUST 2025

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 1 April 2026 and were signed on its behalf by:

J C Knowles - Director

VALLEY DEVELOPMENTS AND SERVICES LIMITED (REGISTERED NUMBER: 03825918)

Notes to the Financial Statements

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Valley Developments And Services 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.

| Turnover

| Turnover represents rent receivable during the year.

| Tangible fixed assets

| All fixed assets are initially recorded at cost.

| Investment property

| Investment properties are shown at their fair value. The surplus or deficit arising from the annual revaluation is recognised in the profit and loss account for the year. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

| Current tax

| 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 ) .

VALLEY DEVELOPMENTS AND SERVICES LIMITED (REGISTERED NUMBER: 03825918)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 AUGUST 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 September 2024 | - |  | 4,108 |  | 4,108 |  |

| Additions | 2,050 |  | - |  | 2,050 |  |

| At 31 August 2025 | 2,050 |  | 4,108 |  | 6,158 |  |

| DEPRECIATION

| At 1 September 2024

| and 31 August 2025 | - |  | 4,108 |  | 4,108 |  |

| NET BOOK VALUE

| At 31 August 2025 | 2,050 |  | - |  | 2,050 |  |

| At 31 August 2024 | - |  | - |  | - |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 September 2024

| and 31 August 2025 | 486,548 |  |

| NET BOOK VALUE

| At 31 August 2025 | 486,548 |  |

| At 31 August 2024 | 486,548 |  |

| Fair value at 31 August 2025 is represented by:

£ |

| Valuation in 2004 | 10,594 |  |

| Valuation in 2005 | 23,000 |  |

| Valuation in 2006 | 29,807 |  |

| Valuation in 2018 | 10,959 |  |

| Valuation in 2022 | 90,169 |  |

| Valuation in 2024 | 589 |  |

| Cost | 321,430 |  |

486,548 |  |

| The investment property was valued on a fair value basis at 31 August 2022 by the directors who do not have formal valuations qualifications. In valuing the property the director considered sales prices of comparable properties in a similar area and consider that the values are still applicable for the current year.

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 1,246 |  | 1,254 |  |

| Other debtors | 2,000 |  | 2,000 |  |

3,246 |  | 3,254 |  |

VALLEY DEVELOPMENTS AND SERVICES LIMITED (REGISTERED NUMBER: 03825918)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 AUGUST 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 6,549 |  | 6,549 |  |

| Corporation tax | (6 | ) | 654 |  |

| Accruals and deferred income | 2,040 |  | 1,920 |  |

8,583 |  | 9,123 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 2-5 years | 26,196 |  | 26,196 |  |

| Bank loans more 5 yr by instal | 30,019 |  | 36,539 |  |

| Directors' current accounts | 78,941 |  | 78,941 |  |

135,156 |  | 141,676 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 30,019 |  | 36,539 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 62,764 |  | 69,284 |  |

| On 4th July 2022 Lloyds Bank PLC secured a fixed and floating charge over all property undertaking of the company

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 2,000 | Ordinary | £1 | 2,000 |  | 2,000 |  |

11. | RESERVES

| Non-distribut

| reserve

£ |

| At 1 September 2024

| and 31 August 2025 | 151,570 |  |