Acorah Software Products - Accounts Production 19.2.450 false true true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 13181676 Mr Kevin Eckert Mrs Natalia Krystyna iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13181676 2025-02-28 13181676 2026-02-28 13181676 2025-03-01 2026-02-28 13181676 frs-core:CurrentFinancialInstruments 2026-02-28 13181676 frs-core:ShareCapital 2026-02-28 13181676 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 13181676 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 13181676 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 13181676 frs-bus:SmallEntities 2025-03-01 2026-02-28 13181676 frs-bus:AuditExemptWithAccountantsReport 2025-03-01 2026-02-28 13181676 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 13181676 frs-bus:Director1 2025-03-01 2026-02-28 13181676 frs-bus:Director2 2025-03-01 2026-02-28 13181676 frs-countries:EnglandWales 2025-03-01 2026-02-28 13181676 2024-02-29 13181676 2025-02-28 13181676 2024-03-01 2025-02-28 13181676 frs-core:CurrentFinancialInstruments 2025-02-28 13181676 frs-core:ShareCapital 2025-02-28 13181676 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 13181676
VALU DEVELOPMENTS LTD
Financial Statements
For The Year Ended 28 February 2026
The Curtis Partnership
1 Tape Street
Cheadle
Stoke On Trent
Staffordshire
ST10 1BB
VALU DEVELOPMENTS LTD
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Statement of Financial Position | 2—3
Notes to the Financial Statements | 4—5

Page 1
VALU DEVELOPMENTS LTD
Accountant's Report
For The Year Ended 28 February 2026
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of VALU DEVELOPMENTS LTD for the year ended 28 February 2026
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of VALU DEVELOPMENTS LTD which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of VALU DEVELOPMENTS LTD , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of VALU DEVELOPMENTS LTD and state those matters that we have agreed to state to the directors of VALU DEVELOPMENTS LTD , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than VALU DEVELOPMENTS LTD and its directors as a body for our work or for this report.
It is your duty to ensure that VALU DEVELOPMENTS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of VALU DEVELOPMENTS LTD . You consider that VALU DEVELOPMENTS LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of VALU DEVELOPMENTS LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

2nd June 2026

The Curtis Partnership
1 Tape Street
Cheadle
Stoke On Trent
Staffordshire
ST10 1BB
Page 1
Page 2
VALU DEVELOPMENTS LTD
Statement of Financial Position
As At 28 February 2026
Statement of Financial Position
Registered number: 13181676

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | 223,268 |  | 218,318 |
Debtors | 5 | - |  | 12 |
Cash at bank and in hand |  | - |  | 405 |
|  | 223,268 |  | 218,735 |
Creditors: Amounts Falling Due Within One Year | 6 | (231,092 ) |  | (224,499 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (7,824 ) |  | (5,764 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (7,824 ) |  | (5,764 )
NET LIABILITIES |  |  | (7,824 ) |  | (5,764 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Income Statement |  |  | (7,826 ) |  | (5,766 )
SHAREHOLDERS' FUNDS |  |  | (7,824) |  | (5,764)

Page 2
Page 3
VALU DEVELOPMENTS LTD
Statement of Financial Position (continued)
As At 28 February 2026
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Income Statement.
On behalf of the board

Mr Kevin Eckert Director | Mrs Natalia Krystyna Director
2nd June 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
VALU DEVELOPMENTS LTD
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
VALU DEVELOPMENTS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13181676 . The registered office is 1 Tape Street, Cheadle, Stoke-on-Trent, Staffordshire, ST10 1BB.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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: NIL (2025: NIL)
- -
4. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 223,268 |  | 218,318

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
VAT | - |  | 12

Page 4
Page 5
VALU DEVELOPMENTS LTD
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | (1 ) |  | (1 )
Other loans | 229,324 |  | 223,043
Accruals and deferred income | 988 |  | 988
Directors' loan accounts | 781 |  | 469
| 231,092 |  | 224,499

Included in other loans is £218,025 owed to the Director's other business Valu Construction Ltd wich is interest free and repayable on demand.
7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5