REGISTERED NUMBER: 09505284 (England and Wales)

Financial Statements

for the Year Ended 31 March 2026

for

ValuAnalysis Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C J C Bernard

P Costantini

J M Darras

J K Lear

REGISTERED OFFICE:

8 St. James'S Square

London

SW1Y 4JU

REGISTERED NUMBER:

09505284 (England and Wales)

AUDITORS:

Anderson Barrowcliff Limited

Statutory Auditors

Chartered Accountants

3 Kingfisher Court

Bowesfield Park

Stockton on Tees

TS18 3EX

FIXED ASSETS

Intangible assets

4

3,572

12,143

Tangible assets

5

-

-

3,572

12,143

CURRENT ASSETS

Debtors

6

300,814

282,147

Cash at bank

85,200

30,122

386,014

312,269

CREDITORS

Amounts falling due within one year

7

8,650

24,733

NET CURRENT ASSETS

377,364

287,536

TOTAL ASSETS LESS CURRENT LIABILITIES

380,936

299,679

CREDITORS

Amounts falling due after more than one year

8

153,471

147,635

NET ASSETS

227,465

152,044

CAPITAL AND RESERVES

Called up share capital

9

5,356

3,872

Share premium

886,974

773,417

Capital redemption reserve

56

56

Other reserves

7,933

10,404

Retained earnings

(672,854

)

(635,705

)

227,465

152,044

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 Board of Directors and authorised for issue on 17 July 2026 and were signed on its behalf by:

J M Darras - Director

P Costantini - Director

1.	STATUTORY INFORMATION

ValuAnalysis 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years unless otherwise stated.

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. Given the known challenges faced by startup investment managers raising external assets leading towards a self-sustaining business, the directors have allocated sufficient resources to finance the Company. Based on the assessment of the directors, there is reasonable expectation that the Company has access to adequate financial resources to continue in operational existence for the foreseeable future. Therefore, the directors continue to apply the going concern basis.

Turnover

Turnover represents net fees earned on managed funds. Credit is taken for fees in the period to which the fee relates.

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.

Database is being amortised evenly over its estimated useful life of seven years.

Tangible fixed assets

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

Office equipment

-

25% on cost

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Having regard to the directors' financial forecasts and the company's current year performance, recovery against future taxable profits is considered probable and the related deferred tax asset has been recognised in full.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Debtors and creditors receivable/ payable within one year

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 income statement in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

60,000

AMORTISATION

At 1 April 2025

47,857

Charge for year

8,571

At 31 March 2026

56,428

NET BOOK VALUE

At 31 March 2026

3,572

At 31 March 2025

12,143

5.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1 April 2025

and 31 March 2026

15,724

DEPRECIATION

At 1 April 2025

and 31 March 2026

15,724

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

6.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

35,381

32,767

VAT

5,261

5,270

Prepayments and accrued income

40,371

36,775

81,013

74,812

2026

2025

£

£

Amounts falling due after more than one year:

Deferred tax asset

219,801

207,335

Aggregate amounts

300,814

282,147

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

728

4,878

Social security and other taxes

-

28

Other creditors

1,431

2,394

Accrued expenses

6,491

17,433

8,650

24,733

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

153,471

147,635

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal value:

2026

2025

£

£

134,097

Ordinary A

£0.01

1,341

968

195,527

Ordinary B

£0.01

1,955

1,048

129,708

Ordinary C

£0.01

1,297

972

27,934

Ordinary D

£0.01

280

884

48,398

Ordinary E

£0.01

484

-

37,300 Ordinary A, 29,039 Ordinary B, 29,039 Ordinary C, 4,700 Ordinary D and 48,398 Ordinary E shares were allotted during the year as fully paid at a premium of £0.7648 each. During the year 61,711 Ordinary D shares were reclassified as Ordinary B shares and 3,429 Ordinary D shares were reclassified as Ordinary C shares.

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

David Shawcross FCA (Senior Statutory Auditor)

for and on behalf of Anderson Barrowcliff Limited

11.	RELATED PARTY DISCLOSURES

Consultancy fees totalling £Nil (2025 - £14,800) and introducer fees totalling £13,431 (2025 - £6,875) were paid to directors or companies controlled by directors during the year.

Included within other creditors are loans from related parties totalling £153,471 (2025: £147,635). The balances comprise loans from directors who are non-controlling shareholders and other non-controlling related parties. During the prior year £85,000 was advanced to the company. Loans provided by other related parties are discounted to present value where the loan terms are interest free. All loans are unsecured and repayable after more than one year.

Interest expense recognised in the year on these loans amounted to £5,936 (2025: £3,224).