A. R. Valve Resources Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04639300

A. R. Valve Resources Limited

Filleted Unaudited Financial Statements

31 August 2025

A. R. Valve Resources Limited

Financial Statements

Year ended 31 August 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

A. R. Valve Resources Limited

Statement of Financial Position

31 August 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		61,716	56,364

Current assets

Stocks		109,232	323,715
Debtors	6	1,128,445	978,289
Cash at bank and in hand		267,939	305,378
		------------	------------
		1,505,616	1,607,382

Creditors: amounts falling due within one year	7	1,299,162		1,415,831
		------------		------------
Net current assets			206,454	191,551
			---------	---------
Total assets less current liabilities			268,170	247,915

Provisions

Taxation including deferred tax	15,429	14,091
	---------	---------
Net assets	252,741	233,824
	---------	---------

Capital and reserves

Called up share capital	1,000	1,000
Profit and loss account	251,741	232,824
	---------	---------
Shareholders funds	252,741	233,824
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

A. R. Valve Resources Limited

Statement of Financial Position (continued)

31 August 2025

These financial statements were approved by the board of directors and authorised for issue on 27 July 2026 , and are signed on behalf of the board by:

S H Redfearn

Director

Company registration number: 04639300

A. R. Valve Resources Limited

Notes to the Financial Statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Land and buildings	-	5% straight line
Fixture and fittings	-	20% straight line
Motor vehicles	-	20% straight line
Equipment	-	33% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 12 (2024: 12 ).

5. Tangible assets

	Land and buildings	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 September 2024	26,738	107,082	45,350	66,885	246,055
Additions	930	12,889	16,006	1,479	31,304
	--------	---------	--------	--------	---------
At 31 August 2025	27,668	119,971	61,356	68,364	277,359
	--------	---------	--------	--------	---------
Depreciation
At 1 September 2024	24,902	68,616	32,845	63,328	189,691
Charge for the year	126	12,730	10,573	2,523	25,952
	--------	---------	--------	--------	---------
At 31 August 2025	25,028	81,346	43,418	65,851	215,643
	--------	---------	--------	--------	---------
Carrying amount
At 31 August 2025	2,640	38,625	17,938	2,513	61,716
	--------	---------	--------	--------	---------
At 31 August 2024	1,836	38,466	12,505	3,557	56,364
	--------	---------	--------	--------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	1,098,825	891,808
Other debtors	29,620	86,481
	------------	---------
	1,128,445	978,289
	------------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	93,379	11,706
Trade creditors	942,135	815,847
Corporation tax	30,206	20,650
Social security and other taxes	11,978	22,052
Other creditors	221,464	545,576
	------------	------------
	1,299,162	1,415,831
	------------	------------

The bank loans and overdrafts of £93,379 (2024: £11,706) are secured against the assets of the company.