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REGISTERED NUMBER: 08851569 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

VALVANO LIMITED

VALVANO LIMITED (REGISTERED NUMBER: 08851569)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

VALVANO LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTOR: | Mr R J Blair

| REGISTERED OFFICE: | 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

| REGISTERED NUMBER: | 08851569 (England and Wales)

| ACCOUNTANTS: | mgr SD Limited

| Chartered Accountants

| 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

VALVANO LIMITED (REGISTERED NUMBER: 08851569)

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

FIXED ASSETS

Investment property | 4 | 1,941,117 |  | 1,941,117 |  |

CURRENT ASSETS

Debtors | 5 | 4,000 |  | 40,000 |  |

Cash at bank | 69,045 |  | 20,367 |  |

73,045 |  | 60,367 |  |

CREDITORS

Amounts falling due within one year | 6 | (481,460 | ) | (578,612 | ) |

NET CURRENT LIABILITIES | (408,415 | ) | (518,245 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,532,702 |  | 1,422,872 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (33,167 | ) | (33,167 | ) |

PROVISIONS FOR LIABILITIES | 8 | (214,809 | ) | (214,809 | ) |

NET ASSETS | 1,284,726 |  | 1,174,896 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 1 |  | 1 |  |

Fair value reserve | 10 | 713,438 |  | 713,438 |  |

Retained earnings | 10 | 571,287 |  | 461,457 |  |

SHAREHOLDERS' FUNDS | 1,284,726 |  | 1,174,896 |  |

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 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.

VALVANO LIMITED (REGISTERED NUMBER: 08851569)

BALANCE SHEET - continued

31 DECEMBER 2025

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 27 July 2026 and were signed by:

Mr R J Blair - Director

VALVANO LIMITED (REGISTERED NUMBER: 08851569)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Valvano 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 as modified by the revaluation of certain assets.

| The company's balance sheet shows net current liabilities of £518,245 (2023: £601,285). The directors have indicated that they will continue to support the company for the foreseeable future should additional funding be required. On this basis, the financial statements have been prepared on the going concern basis.

| Turnover

| Turnover represents rent and interest receivable.

| Investment properties

| The investment property is shown at fair value as at 31 December 2024. The value is determined by the director and derived from the current market rents and investment properties yield for the comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Any aggregate surplus or deficit arising from changes in fair value is recognised in the income statement.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

VALVANO LIMITED (REGISTERED NUMBER: 08851569)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025

| and 31 December 2025 | 1,941,117 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,941,117 |  |

| At 31 December 2024 | 1,941,117 |  |

| Fair value at 31 December 2025 is represented by:

£ |

| Valuation in 2015 | 428,247 |  |

| Valuation in 2017 | 200,000 |  |

| Valuation in 2018 | 300,000 |  |

| Cost | 1,012,870 |  |

1,941,117 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed by related parties | 4,000 |  | 40,000 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed to related parties | 165,622 |  | - |  |

| Taxation and social security | 34,525 |  | 15,409 |  |

| Other creditors | 281,313 |  | 563,203 |  |

481,460 |  | 578,612 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Other creditors | 33,167 |  | 33,167 |  |

8. | PROVISIONS FOR LIABILITIES

| 31.12.25 |  | 31.12.24

£ | £ |

| Deferred tax | 214,809 |  | 214,809 |  |

VALVANO LIMITED (REGISTERED NUMBER: 08851569)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 214,809 |  |

| Balance at 31 December 2025 | 214,809 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

10. | RESERVES

| Fair |

| Retained |  | value |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 January 2025 | 461,457 |  | 713,438 |  | 1,174,895 |  |

| Profit for the year | 109,830 |  | 109,830 |  |

| At 31 December 2025 | 571,287 |  | 713,438 |  | 1,284,725 |  |

11. | RELATED PARTY DISCLOSURES

| Included in the other creditors is a balance of £269,945 2024: £551,836) owed to the director Mr R J Blair.

| The company is owes £165,622 (2024: £-36,000) to Regent North End 1 Limited and £4,000 (2024: £4,000) from Regent North End 2 Limited, both under common control, where Mr R J Blair is a director.