Registration number: 03947588

Seriesvalue Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 5

Seriesvalue Limited

(Registration number: 03947588)

Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	3	860,728	530,338
Current assets
Debtors	4	5,065	13,121
Cash at bank and in hand		204,502	157,122
		209,567	170,243
Creditors: Amounts falling due within one year	5	(288,733)	(288,888)
Net current liabilities		(79,166)	(118,645)
Total assets less current liabilities		781,562	411,693
Provisions for liabilities		(106,964)	(14,426)
Net assets		674,598	397,267
Capital and reserves
Called up share capital		1,000	1,000
Revaluation reserve		454,323	216,343
Retained earnings		219,275	179,924
Shareholders' funds		674,598	397,267

Seriesvalue Limited

(Registration number: 03947588)

Balance Sheet as at 31 March 2026 (continued)

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Director's Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities.

These financial statements were approved and authorised for issue by the director on 2 June 2026
 

.........................................

Mediha Halbeisen

Company secretary and director

Seriesvalue Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	Accounting policies

Statutory information

Seriesvalue Limited is a private company, limited by shares, domiciled in England and Wales, company number 03947588. The registered office is at 5 Sidings Court, White Rose Way, Doncaster, DN4 5NU.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. There has been no material departure from this standard.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

These financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

Revenue recognition

Turnover represents the invoiced value of rents received during the year.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Seriesvalue Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

1	Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	15% reducing balance

Investment property

Investment properties are included at fair value. Gains are recognised in the statement of profit and loss. Deferred tax is provided on these gains at the rate expected to arise on the ultimate sale of the property.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

3	Tangible assets

	Investment properties £	Fixtures and fittings £	Total £
Cost or valuation
At 1 April 2025	529,482	27,558	557,040
Revaluations	330,518	-	330,518
At 31 March 2026	860,000	27,558	887,558
Depreciation
At 1 April 2025	-	26,702	26,702
Charge for the year	-	128	128
At 31 March 2026	-	26,830	26,830
Carrying amount
At 31 March 2026	860,000	728	860,728
At 31 March 2025	529,482	856	530,338

Seriesvalue Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

3	Tangible assets (continued)

Revaluation

The company's properties were revalued in May 2026 by an independent professional valuer. The director considers this valuation to be appropriate to adopt as at 31 March 2026.

The historical cost at 31 March 2026 of investment properties was £298,713 (2025: £298,713).

4

Debtors

	2026 £	2025 £
Director's current account	527	480
Other debtors	4,538	12,641
	5,065	13,121

5

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Loans	250,000	250,000
Trade creditors	-	100
Accruals and deferred income	2,331	2,386
Other creditors	36,402	36,402
	288,733	288,888

Loans are secureed by a fixed and floating charge over the company's assets.