| REGISTERED NUMBER: |
| VALLEY DEVELOPMENTS AND SERVICES LIMITED |
| Unaudited Financial Statements |
| for the Year Ended 31 August 2025 |
| REGISTERED NUMBER: |
| 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: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 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 |
| Investment property | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 8 | ( |
) | ( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 10 |
| Non-distributable reserve | 11 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the Board of Directors and authorised for issue on |
| 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 |
| 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 |
| 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 |
| 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 |
| Additions |
| At 31 August 2025 |
| DEPRECIATION |
| At 1 September 2024 |
| and 31 August 2025 |
| NET BOOK VALUE |
| At 31 August 2025 |
| At 31 August 2024 |
| 5. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 1 September 2024 |
| and 31 August 2025 |
| NET BOOK VALUE |
| At 31 August 2025 |
| At 31 August 2024 |
| 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 |
| Other debtors |
| 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 |
| Corporation tax | ( |
) |
| Accruals and deferred income |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans - 2-5 years |
| Bank loans more 5 yr by instal |
| Directors' current accounts |
| 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 |
| 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: | £ | £ |
| Ordinary | £1 | 2,000 | 2,000 |
| 11. | RESERVES |
| Non-distribut |
| reserve |
| £ |
| At 1 September 2024 |
| and 31 August 2025 |