REGISTERED NUMBER: 08152737 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

VALLEYWOOD MANAGEMENT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTOR:

Miss R Maroo

REGISTERED OFFICE:

Fairway House

Links Business Park

St Mellons

Cardiff

CF3 OLT

REGISTERED NUMBER:

08152737 (England and Wales)

ACCOUNTANTS:

Hayvenhursts

Fairway House

Links Business Park

St Mellons

Cardiff

CF3 0LT

FIXED ASSETS

Intangible assets

4

-

54

Tangible assets

5

96,799

93,402

96,799

93,456

CURRENT ASSETS

Debtors

6

5,079

7,093

Cash at bank

83

799

5,162

7,892

CREDITORS

Amounts falling due within one year

7

(386,197

)

(321,149

)

NET CURRENT LIABILITIES

(381,035

)

(313,257

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(284,236

)

(219,801

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

(284,336

)

(219,901

)

SHAREHOLDERS' FUNDS

(284,236

)

(219,801

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 27 July 2026 and were signed by:

Miss R Maroo - Director

1.	STATUTORY INFORMATION

Valleywood Management Ltd 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.

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.

The financial statements have been prepared on a going concern basis based upon assurances provided by the director of her intention to continue to support the company in the future.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Patents and licences

Patents and licences are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic live which is deemed to be 10 years. Impairment of patents and licences is reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

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 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 August 2024

and 31 July 2025

650

AMORTISATION

At 1 August 2024

596

Amortisation for year

54

At 31 July 2025

650

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

54

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 August 2024

10,000

9,551

104,962

2,370

126,883

Additions

-

-

18,838

-

18,838

At 31 July 2025

10,000

9,551

123,800

2,370

145,721

DEPRECIATION

At 1 August 2024

-

5,762

26,416

1,303

33,481

Charge for year

-

568

14,607

266

15,441

At 31 July 2025

-

6,330

41,023

1,569

48,922

NET BOOK VALUE

At 31 July 2025

10,000

3,221

82,777

801

96,799

At 31 July 2024

10,000

3,789

78,546

1,067

93,402

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

3,876

7,093

Prepayments

1,203

-

5,079

7,093

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans

5,833

-

Trade creditors

4,271

11,644

Social security and other taxes

3,722

-

Directors' current accounts

370,271

307,460

Accrued expenses

2,100

2,045

386,197

321,149

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

9.

RESERVES

Retained

earnings

£

At 1 August 2024

(219,901

)

Deficit for the year

(64,435

)

At 31 July 2025

(284,336

)

10.	RELATED PARTY DISCLOSURES

An amount of £370,271 for 2025 (£307,460 for 2024) is due to Miss R Maroo. This amount is interest free and repayable on demand.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Miss R Maroo.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 July 2025 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Hayvenhursts

Fairway House

Links Business Park

St Mellons

Cardiff

CF3 0LT

27 July 2026