REGISTERED NUMBER: 03731852 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Vale Press Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L O Stowe

D L Stowe

T J Stowe

O R Stowe

E B Stowe

REGISTERED OFFICE:

6 Willersey Business Park

Willersey

Nr Broadway

Worcestershire WR12 7RR

REGISTERED NUMBER:

03731852 (England and Wales)

ACCOUNTANTS:

Derek Young & Co Accountants LLP

Chartered Accountants

Estate House

Evesham Street

Redditch

Worcestershire

B97 4HP

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,645,070

1,558,452

Investments

6

3,000

3,000

1,648,070

1,561,452

CURRENT ASSETS

Stocks

74,100

72,400

Debtors

1,446,399

1,404,398

Cash at bank and in hand

232,676

212,228

1,753,175

1,689,026

CREDITORS

Amounts falling due within one year

1,293,358

1,316,684

NET CURRENT ASSETS

459,817

372,342

TOTAL ASSETS LESS CURRENT LIABILITIES

2,107,887

1,933,794

CREDITORS

Amounts falling due after more than one year

(856,469

)

(824,529

)

PROVISIONS FOR LIABILITIES

(373,294

)

(332,523

)

NET ASSETS

878,124

776,742

CAPITAL AND RESERVES

Called up share capital

7

250

250

Other reserves

26,494

26,494

Retained earnings

851,380

749,998

SHAREHOLDERS' FUNDS

878,124

776,742

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

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

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

L O Stowe - Director

1.	STATUTORY INFORMATION

Vale Press Limited 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.

Turnover

Turnover represents amounts derived from the provision of goods and services falling within the company's ordinary activities, after deduction of trade discounts, value added tax and any other tax based on the amounts so derived.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of businesses in 2011, 2013 and 2016, is being amortised evenly over its estimated useful life of four years.

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.

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

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on cost

Tangible fixed assets are stated at cost less depreciation.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 36 (2024 - 34 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

108,000

AMORTISATION

At 1 January 2025

and 31 December 2025

108,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

3,218,667

Additions

482,349

Disposals

(217,000

)

At 31 December 2025

3,484,016

DEPRECIATION

At 1 January 2025

1,660,215

Charge for year

306,189

Eliminated on disposal

(127,458

)

At 31 December 2025

1,838,946

NET BOOK VALUE

At 31 December 2025

1,645,070

At 31 December 2024

1,558,452

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 January 2025

1,382,500

52,985

1,435,485

Additions

413,413

45,301

458,714

Disposals

(37,000

)

-

(37,000

)

Transfer to ownership

(238,500

)

-

(238,500

)

At 31 December 2025

1,520,413

98,286

1,618,699

DEPRECIATION

At 1 January 2025

320,088

20,556

340,644

Charge for year

202,299

19,433

221,732

Eliminated on disposal

(14,277

)

-

(14,277

)

Transfer to ownership

(134,062

)

-

(134,062

)

At 31 December 2025

374,048

39,989

414,037

NET BOOK VALUE

At 31 December 2025

1,146,365

58,297

1,204,662

At 31 December 2024

1,062,412

32,429

1,094,841

6.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 January 2025

and 31 December 2025

3,000

NET BOOK VALUE

At 31 December 2025

3,000

At 31 December 2024

3,000

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

15

B Ordinary

£1

15

15

15

C Ordinary

£1

15

15

15

D Ordinary

£1

15

15

45

45

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

205

Ordinary shares

£1

205

205

8.	ULTIMATE CONTROLLING PARTY