REGISTERED NUMBER: 12315267 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Volanthen Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr J Volanthen

REGISTERED OFFICE:

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

REGISTERED NUMBER:

12315267 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Investment property

4

2,544,276

2,544,276

CURRENT ASSETS

Debtors

5

2,279

1,666

Cash at bank

75,916

22,037

78,195

23,703

CREDITORS

Amounts falling due within one year

6

1,299,216

1,367,976

NET CURRENT LIABILITIES

(1,221,021

)

(1,344,273

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,323,255

1,200,003

CREDITORS

Amounts falling due after more than one year

7

(595,046

)

(545,046

)

PROVISIONS FOR LIABILITIES

(126,244

)

(126,244

)

NET ASSETS

601,965

528,713

CAPITAL AND RESERVES

Called up share capital

9

100

100

Fair value reserve

10

378,732

378,732

Retained earnings

10

223,133

149,881

SHAREHOLDERS' FUNDS

601,965

528,713

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 4 August 2026 and were signed by:

Mr J Volanthen - Director

1.	STATUTORY INFORMATION

Volanthen Services 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 as modified by the revaluation of certain assets.

The financial statements are presented in sterling (£), which is the functional currency of the company.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources.

The estimates and associated assumptions are based on historical experience and other factors considered to be relevant. Actual results may differ from these estimates.

Investment property is measured at fair value, with changes recognised in profit or loss. The valuation is based on market conditions and may involve the use of external valuers and assumptions regarding yields and rental income.

Turnover

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

Turnover represents rental income receivable from investment properties and is recognised on a straight-line basis over the term of the lease.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

The Company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’.

Financial instruments are recognised in the Company’s balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method, less any impairment.

Basic financial liabilities

Short-term creditors are measured at transaction price. Other financial liabilities, including bank loans and other loans, are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method.

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.

Going concern

The financial statements have been prepared on a going concern basis. The director has considered the Company’s financial position and is satisfied that it has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2025

and 30 April 2026

2,544,276

NET BOOK VALUE

At 30 April 2026

2,544,276

At 30 April 2025

2,544,276

Fair value at 30 April 2026 is represented by:

£

Valuation in 2022

65,000

Valuation in 2025

439,976

Cost

2,039,300

2,544,276

If Investment properties had not been revalued they would have been included at the following historical cost:

30.4.26

30.4.25

£

£

Cost

2,039,300

2,039,300

Investment properties were valued on an open market basis on 30 April 2026 by the director .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

1,698

1,170

Prepayments and accrued income

581

496

2,279

1,666

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Tax

23,958

19,562

Directors' current accounts

1,267,970

1,342,158

Accruals and deferred income

7,288

6,256

1,299,216

1,367,976

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Other creditors

595,046

545,046

8.	SECURED DEBTS

The Company had no secured liabilities at the balance sheet date.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.26

30.4.25

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 May 2025

149,881

378,732

528,613

Profit for the year

73,752

73,752

Dividends

(500

)

(500

)

At 30 April 2026

223,133

378,732

601,865

11.	CONTINGENT LIABILITIES

The Company had no contingent liabilities at the balance sheet date

12.	RELATED PARTY DISCLOSURES

At the balance sheet date, the Company owed £595,046 (2025 - £545,046) to Comparket Limited. This Company is under common control. The balance is unsecured, interest-free and repayable on demand.

At the balance sheet date, the Company owed £1,267,970 (2025 - £1,342,158) to the director. The balance is unsecured, interest-free and repayable on demand.

13.	POST BALANCE SHEET EVENTS

There have been no events after the balance sheet date affecting the Company since the financial period.