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Registered number: SC475225
Valve Designs 4U Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Company Information
Director C Laird
Company Number SC475225
Registered Office XI House, Blackburn Business Park
Woodburn Road
Blackburn
Aberdeen
AB21 0PS
Page 1
Page 2
Balance Sheet
Registered number: SC475225
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 34 34
34 34
Creditors: Amounts Falling Due Within One Year 5 (478 ) (478 )
NET CURRENT ASSETS (LIABILITIES) (444 ) (444 )
TOTAL ASSETS LESS CURRENT LIABILITIES (444 ) (444 )
NET LIABILITIES (444 ) (444 )
CAPITAL AND RESERVES
Called up share capital 6 102 102
Profit and Loss Account (546 ) (546 )
SHAREHOLDERS' FUNDS (444) (444)
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
C Laird
Director
26th August 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Valve Designs 4U Limited is a private company, limited by shares, incorporated in Scotland, registered number SC475225 . The registered office is XI House, Blackburn Business Park, Woodburn Road, Blackburn, Aberdeen, AB21 0PS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
Although the going concern basis has been adopted in these accounts, its continued appropriateness is dependent upon the continued support of the directors.
2.3. 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. Average Number of Employees
Average number of employees, including directors, during the period was NIL (2024: NIL)
- -
4. Debtors
2025 2024
£ £
Due within one year
Amounts owed by participating interests 34 34
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 478 478
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 102 102
Page 3
Page 4
7. Ultimate Controlling Party
During the prior and current year, the company was controlled by the directors.
Page 4