REGISTERED NUMBER: 04313041 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

VILLIERS INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C M Crips-Villiers

Doctor A Mabley

REGISTERED OFFICE:

Field House The Hildens

Westcott

Dorking

Surrey

RH4 3JX

REGISTERED NUMBER:

04313041 (England and Wales)

ACCOUNTANTS:

MDJ Services Limited

Haines & Co Accountants

Carlton House

28-29 Carlton Terrace

Portslade

Brighton

BN41 1UR

FIXED ASSETS

Investments

4

170,306

179,093

CURRENT ASSETS

Debtors

5

15

-

Cash at bank

5,366

4,315

5,381

4,315

CREDITORS

Amounts falling due within one year

6

6,532

8,748

NET CURRENT LIABILITIES

(1,151

)

(4,433

)

TOTAL ASSETS LESS CURRENT LIABILITIES

169,155

174,660

PROVISIONS FOR LIABILITIES

10,643

8,483

NET ASSETS

158,512

166,177

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

7

31,929

28,476

Retained earnings

126,483

137,601

158,512

166,177

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

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

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2026 and were signed on its behalf by:

C M Crips-Villiers - Director

1.	STATUTORY INFORMATION

Villiers Investments 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 presentation currency of the financial statements is the Pound Sterling (£).

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 2 ).

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 November 2024

179,093

Additions

61,465

Disposals

(78,886

)

Revaluations

8,634

At 31 October 2025

170,306

NET BOOK VALUE

At 31 October 2025

170,306

At 31 October 2024

179,093

Cost or valuation at 31 October 2025 is represented by:

Other

investments

£

Valuation in 2025

42,573

Cost

127,733

170,306

If fixed asset investments had not been revalued they would have been included at the following historical cost:

31.10.25

31.10.24

£

£

Cost

127,733

145,160

Fixed asset investments were valued on an open market basis on 31 October 2025 by Rathbones Investment Management .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

15

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Taxation and social security

3,947

5,981

Other creditors

2,585

2,767

6,532

8,748

7.

RESERVES

Revaluation

reserve

£

At 1 November 2024

28,476

Transfer between reserves

3,453

At 31 October 2025

31,929