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Company No: 11614977 (England and Wales)

# VALIN GENETICS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

VALIN GENETICS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

VALIN GENETICS LIMITED

## BALANCE SHEET

As at 31 December 2025
VALIN GENETICS LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Current assets |  |  |  |
Debtors | 4 | 11,138 |  | 10,014
Cash at bank and in hand |  | 7,057 |  | 4,586
|  | 18,195 |  | 14,600
Creditors: amounts falling due within one year | 5 | ( 79,794) |  | ( 69,367)
Net current liabilities |  | (61,599) |  | (54,767)
Total assets less current liabilities |  | (61,599) |  | (54,767)
Creditors: amounts falling due after more than one year | 6 | ( 40,000) |  | ( 40,000)
Net liabilities |  | ( 101,599) |  | ( 94,767)
Capital and reserves |  |  |  |
Called-up share capital | 7 | 100 |  | 100
Profit and loss account |  | ( 101,699 ) |  | ( 94,867 )
Total shareholders' deficit |  | ( 101,599) |  | ( 94,767)

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

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Valin Genetics Limited (registered number: 11614977) were approved and authorised for issue by the Board of Directors on 15 May 2026. They were signed on its behalf by:

Mr E Marley Director |

VALIN GENETICS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
VALIN GENETICS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Valin Genetics Limited (the Company) 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 is Centenary House Peninsula Park, Rydon Lane, Exeter, EX2 7XE, United Kingdom. The principal place of business is Stourbank Nursery, Ham Lane, Hampreston, Dorset, BH21 7LS.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The financial statements have been prepared on a going concern basis, which assumes that the company will continue in operational existence for the foreseeable future. The company is dependant on the continued financial support of its creditors and the company's associated companies.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.

##### Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Fixtures and fittings | 3 years straight line
Office equipment | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 3 |  | 3

#### 3. Tangible assets

| Fixtures and fittings |  | Office equipment |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 January 2025 | 500 |  | 804 |  | 1,304
At 31 December 2025 | 500 |  | 804 |  | 1,304
Accumulated depreciation |  |  |  |  |
At 01 January 2025 | 500 |  | 804 |  | 1,304
At 31 December 2025 | 500 |  | 804 |  | 1,304
Net book value |  |  |  |  |
At 31 December 2025 | 0 |  | 0 |  | 0
At 31 December 2024 | 0 |  | 0 |  | 0

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 153 |  | 1,245
Other debtors | 10,985 |  | 8,769
| 11,138 |  | 10,014

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 51,003 |  | 43,637
Other taxation and social security | 2,412 |  | 1,183
Other creditors | 26,379 |  | 24,547
| 79,794 |  | 69,367

#### 6. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Other creditors | 40,000 |  | 40,000

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and not yet paid |  |  |
50 Ordinary A shares of £ 1.00 each | 50 |  | 50
50 Ordinary B shares of £ 1.00 each | 50 |  | 50
| 100 |  | 100

All shares shall rank pari passu in all respects, but shall constitute a separate class of shares.

#### 8. Related party transactions

Transactions with owners holding a participating interest in the entity

A loan for £40,000 was drawn by the company in 2019. Interest is charged on the loan at 10% which is considered a
market rate of interest.
At the year end, the company owed a related party a total of £40,000 (2024: £40,000).