Value Developments Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07737515

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		364,556		440,688

			364,556		440,688
CURRENT ASSETS
Stocks	5	649,850		1,011,915
Debtors	6	1,020,946		1,057,301
Cash at bank and in hand		820		32,720

		1,671,616		2,101,936
Creditors: Amounts Falling Due Within One Year	7	(1,596,533 )		(1,703,458 )

NET CURRENT ASSETS (LIABILITIES)			75,083		398,478

TOTAL ASSETS LESS CURRENT LIABILITIES			439,639		839,166

Creditors: Amounts Falling Due After More Than One Year	8		(761,381 )		(1,001,025 )

NET LIABILITIES			(321,742 )		(161,859 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(321,842 )		(161,959 )

SHAREHOLDERS' FUNDS			(321,742)		(161,859)

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Value Developments Limited

Balance Sheet (continued)

As At 31 August 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Atif Malik

Director

29 May 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Value Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07737515 . The registered office is Unit 17(3) Meadow Industrial Estate, Water Street, Stockport, SK1 2BU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Investment Property

	2025
	£
Fair Value
As at 1 September 2024	440,688
Disposals	(76,132 )

As at 31 August 2025	364,556

5. Stocks

	2025	2024
	£	£
Stock	649,850	1,011,915

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Value Developments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	973,204	937,521
Other debtors	47,742	119,780

	1,020,946	1,057,301

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,320	11,098
Amounts owed to group undertakings	600,169	565,986
Other creditors	994,333	1,126,374
Taxation and social security	711	-

	1,596,533	1,703,458

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other loans	761,381	1,001,025

9. Share Capital

	2025	2024
	£	£
Called Up Share Capital not Paid	100	100

Amount of Allotted, Called Up Share Capital	100	100

10. Related Party Transactions

Included in other debtors are the following amounds owed by related parties:

Portfolio Lets UK £183,349 (2024: £162,040)

MON Properties £15,000 (2024: £15,000)

Last Seconds UK £146,064 (2024: £140,430)

City UK Properties £57,956 (2024: £57,956)

A & S MCR £140,965 (2024: £151,745)

TM Properties NW £70,535 (2024: £70,535)

MA Etates Oldham £12,574 (2024: £12,574)

Conceptial Development £8,750 (2024: £8,750)

AJ Estates Ribchester £68,324 (2024: £68,324)

Opulence UK Properties £100,000 (2024: £100,000)

Porperties Northwest £700 (2024: £700)

Stoke Green Estate £26,200 (2024: £26,200)

Last Seconds Manchester £43,735 (2024: £51,500)

Alex Hunt Estates Sales £2,531 (2024: £2,531)

Station Yard PVT £36,000 (2024: £36,000)

AK Estates MCR £23,250 (2024: £23,250)

Kelmar Software Properties £15,001 (2024 : Nil)

AMS Acquisitions £22,000 (2024: Nil)

Grecian Mill £240 (2024 : Nil)

Included in other creditors are the following amounts owed to relates parties:

...CONTINUED

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Value Developments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

10. Related Party Transactions - continued

AM Estates 2 Ltd £148,456 (2024: £148,456)

UK Investment PVT £35,678 (2024: £35,678)

Copley Mills £47,780 (2024: £47,780)

My UK Management £85,700 (2024: £87,250)

Northwest Property Manchester £30,130 (2024: £28,494)

Venture Alliance Consultancy £85,934 (2024: £85,934)

Property Group MCR £29,744 (2024: £26,144 )

Northwest Securities £2,235 (2024: £35,699 )

Napier Court Investments £68,102 (2024: £72,102 )

AI Mcr £66,412 (2024 : owed to the company £9,987)

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