ACCOUNTS - Final Accounts preparation

Registered number: 13668224

VALENTIS INVESTMENTS LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

VALENTIS INVESTMENTS LTD

REGISTERED NUMBER: 13668224

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		2		-
Investment property	5		-		302,073
			2		302,073
Current assets
Debtors: amounts falling due within one year	6	24,777		1,540
Cash at bank and in hand	7	198,242		37,383
		223,019		38,923
Creditors: amounts falling due within one year	8	(52,245)		(309,877)
Total assets less current liabilities			170,776		31,119

Net assets			170,776		31,119

Capital and reserves
Called up share capital	102	100
Profit and loss account	170,674	31,019
	170,776	31,119

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VALENTIS INVESTMENTS LTD

REGISTERED NUMBER: 13668224

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Sarah Naghshineh

Director

Date: 15 September 2026

The notes on pages 3 to 6 form part of these financial statements.

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VALENTIS INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Valentis Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13668224. The registered office is 13 Diamond Road, Norwich, Norfolk, NR6 6AW.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

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

The following principal accounting policies have been applied:

2.2

Exemption from preparing consolidated financial statements

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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VALENTIS INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.6

Investment property

Investment property, which is property held to earn rental and/or for capital appreciation, is initially recognised at cost, which includes purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date. Changes in fair value are recognised in the profit and loss.

2.7

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.10

Creditors

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

Employees

The Company had no employees other than the directors, who did not receive any remuneration (2024 - £NIL).

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VALENTIS INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost
	Additions	2
	At 31 December 2025	2

5.	Investment property

		Freehold investment property
		£

	At 1 January 2025	302,073
	Disposals	(302,073)
	At 31 December 2025	-

During the year all investment property was disposed.

Debtors

					2025	2024
					£	£


Trade debtors	250	250
Other debtors	24,527	1,290
	24,777	1,540

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VALENTIS INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

7.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	198,242	37,383
	198,242	37,383

8.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	-	1,456
Corporation tax	50,745	973
Other creditors	-	307,448
Accruals and deferred income	1,500	-
	52,245	309,877

9.	Creditors: Amounts falling due after more than one year

10.

Related party transactions

The company has taken the exemption available in FRS 102 s1A whereby it has not disclosed transactions with the ultimate parent company or any wholly owned subsidiary undertakings of the group.

At the year end, the company owed the shareholders £424 (2024 - £424).

At the year end, the company wad due £979 (2024 - £427) from a company under common control .

The above loans were on interest free terms and repayable on demand.

11.	Controlling party

There is no ultimate contolling party.

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