VALCOURT LTD Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06437047

VALCOURT LTD

Filleted Unaudited Financial Statements

30 November 2025

VALCOURT LTD

Statement of Financial Position

30 November 2025

	2025		2024
Note	€	€	€

Current assets

Debtors	5	59,766	58,145
Cash at bank and in hand		203,655	168,571
		---------	---------
		263,421	226,716

Creditors: amounts falling due within one year	6	( 296,603)		( 261,682)
		---------		---------
Net current liabilities			( 33,182)	( 34,966)
			--------	--------
Total assets less current liabilities			( 33,182)	( 34,966)
			--------	--------
Net liabilities			( 33,182)	( 34,966)
			--------	--------

Capital and reserves

Called up share capital	1,000	1,000
Profit and loss account	( 34,182)	( 35,966)
	--------	--------
Shareholders deficit	( 33,182)	( 34,966)
	--------	--------

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 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 13 August 2026 , and are signed on behalf of the board by:

Mr. A. MARZIANO
Director

Company registration number: 06437047

VALCOURT LTD

Notes to the Financial Statements

Year ended 30 November 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 Wilberforce House, Station Road, NW4 4QE, London.

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 services rendered, stated net of discounts and of Value Added Tax.

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. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated 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:

	Equipment	-	25% straight line

4. Tangible assets

	Equipment	Total
	€	€
Cost
At 1 December 2024 and 30 November 2025	491	491
	----	----
Depreciation
At 1 December 2024 and 30 November 2025	491	491
	----	----
Carrying amount
At 30 November 2025	–	–
	----	----
At 30 November 2024	–	–
	----	----

5. Debtors

	2025	2024
	€	€
Trade debtors	59,083	57,433
Other debtors	683	712
	--------	--------
	59,766	58,145
	--------	--------

6. Creditors: amounts falling due within one year

	2025	2024
	€	€
Trade creditors	31,039	32,486
Other creditors	265,564	229,196
	---------	---------
	296,603	261,682
	---------	---------

7. Financial instruments

Where reduced disclosures are applied, disclosures from the Companies Act 2006 still need to be made regarding the fair value of the instruments in each category and the changes in value recognised in profit and loss. Disclosures of the significant assumptions underlying the valuation models and techniques used, and extent and nature of derivative instruments are also required.

8. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	€	€	€
Mr. A. MARZIANO	( 228,296)	( 36,317)	( 264,613)
	---------	--------	---------

	2024
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	€	€	€
Mr. A. MARZIANO	( 213,750)	( 14,547)	(228,297)
	---------	--------	---------