Company registration number 15893478 (England and Wales)
VALE INVESTMENTS GROUP LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
VALE INVESTMENTS GROUP LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
VALE INVESTMENTS GROUP LTD
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
Notes
£
£
Fixed assets
Investments
3
20
Current assets
Debtors
4
2
Cash at bank and in hand
9,790
9,792
Creditors: amounts falling due within one year
5
(12,005)
Net current liabilities
(2,213)
Net liabilities
(2,193)
Capital and reserves
Called up share capital
2
Profit and loss reserves
(2,195)
Total equity
(2,193)

The notes on pages 2 to 4 form part of these financial statements.

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 12 August 2026 and are signed on its behalf by:
Mr Christian Lewis
Mr Randall Smith
Director
Director
Company registration number 15893478 (England and Wales)
VALE INVESTMENTS GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

Vale Investments Group Ltd is a private company limited by shares incorporated in England and Wales. The registered office is International House, 10 Churchill Way, Cardiff, CF10 2HE.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

1.4
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

VALE INVESTMENTS GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
Number
Total
2
3
Fixed asset investments
2025
£
Other investments other than loans
20
Movements in fixed asset investments
Investments
£
Cost or valuation
At 13 August 2024
-
Additions
20
At 31 August 2025
20
Carrying amount
At 31 August 2025
20
4
Debtors
2025
Amounts falling due within one year:
£
Other debtors
2
VALE INVESTMENTS GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
£
Amounts owed to group undertakings
10,020
Accruals and deferred income
1,985
12,005
6
Related party transactions

As at the balance sheet date, the directors owed the company £2.

Included in creditors as at the reporting date, is a balance of £10,020 owed to S&M Infrastructure Services Limited, a company under common control.

7
Ultimate Controlling Party

The ultimate controlling parties are Mr Randall Smith and Mr Christian Lewis by virtue of their shareholding in the company.

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