Company registration number: 14685872
Annual report and unaudited financial statements
for the year ended 28 February 2026
for
Valen Power Engineering Ltd
Pages for filing with the Registrar
Company registration number: 14685872
Valen Power Engineering Ltd
Balance sheet
as at 28 February 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 210,371 185,090
Investments 5 102 -
210,473 185,090
Current assets
Debtors 6 572,123 233,732
Cash at bank and in hand 403,384 146,944
975,507 380,676
Creditors: amounts falling due within one year
(546,158) (278,995)
Net current assets 429,349 101,681
Total assets less current liabilities 639,822 286,771
Provisions for liabilities (52,592) -
NET ASSETS 587,230 286,771
Capital and reserves
Called up share capital 200 150
Profit and loss account 587,030 286,621
TOTAL EQUITY 587,230 286,771
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 28 February 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 14685872
Valen Power Engineering Ltd
Balance sheet - continued
as at 28 February 2026
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 11 July 2026 and signed on its behalf by:
Mr J Simmons, Director
11 July 2026
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Valen Power Engineering Ltd
Notes to the financial statements
for the year ended 28 February 2026
1 Company information
Valen Power Engineering Ltd is a private company registered in England and Wales. Its registered number is 14685872. The company is limited by shares. Its registered office is Unit 2, Mandale Business Park, Middleton, M24 1SW.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and Machinery:
Plant and Machinery - Straight Line at 25% and 20%
Office Equipment - 25% straight line
Computer Equipment - 25% straight line
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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.
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Valen Power Engineering Ltd
Notes to the financial statements - continued
for the year ended 28 February 2026
2 Accounting policies - continued
Deferred taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 12 (2025 - 7).
4 Tangible fixed assets
Plant and Machinery
£
Cost
At 1 March 2025 240,333
Additions 105,683
At 28 February 2026 346,016
Depreciation
At 1 March 2025 55,243
Charge for year 80,402
At 28 February 2026 135,645
Net book value
At 28 February 2026 210,371
At 28 February 2025 185,090
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Valen Power Engineering Ltd
Notes to the financial statements - continued
for the year ended 28 February 2026
4 Tangible fixed assets - continued
If Plant and Machinery had not been revalued, Plant. Property & Equipment would have been included at the following historical cost:
2026 2025
£ £
Cost 346,017 240,334
Accumulated depreciation 135,648 55,243
5 Fixed asset investments
Investments other than loans
Other investments other than loans


£
Cost
Additions 102
At 28 February 2026 102
Net book value
At 28 February 2026 102
At 28 February 2025 -
6 Debtors
2026 2025
£ £
Trade debtors 539,220 166,279
Taxation 860 -
Other debtors 9,437 50,000
Prepayments and accrued income 22,606 17,453
572,123 233,732
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Valen Power Engineering Ltd
Notes to the financial statements - continued
for the year ended 28 February 2026
7 Advances, credit and guarantees granted to directors
The following advances and credits to directors subsisted during the years ended 28 February 2026 and 28 February 2025.
2026 2025
£ £
Balance outstanding at start of year 4,342 18,071
Amounts advanced 87,755 71,691
Amounts repaid (91,813) (85,420)
Balance outstanding at end of year 284 4,342
2026 2025
£ £
Balance outstanding at start of year 4,638 18,071
Amounts advanced 71,659 53,691
Amounts repaid (75,813) (67,124)
Balance outstanding at end of year 484 4,638
2026 2025
£ £
Balance outstanding at start of year (4,667) -
Amounts advanced 4,667 11,675
Amounts repaid - (16,342)
Balance outstanding at end of year - (4,667)
2026 2025
£ £
Amounts advanced 13,452 -
Amounts repaid (13,380) -
Balance outstanding at end of year 72 -
8 Share capital
There was an issue of 50 Ordinary share during the financial year.
9 Guarantees and other financial commitments
The company as at 28.02.2026 had outstanding financial commitments in relation to operating leases £57,621 (2025: £66,183.) and property lease £260,000 (2025:NIL)
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Valen Power Engineering Ltd
Notes to the financial statements - continued
for the year ended 28 February 2026
10 Controlling party
The directors are the ultimate controlling parties by virtue of their shareholding.
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