REGISTERED NUMBER: 00994910 (England and Wales)

VENUS ENTERPRISES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P.N. Mehta

Mrs P.P. Mehta

Mr P. Mehta

SECRETARY:

Mrs P.P. Mehta

REGISTERED OFFICE:

Second Floor

34 Lime Street

London

EC3M 7AT

REGISTERED NUMBER:

00994910 (England and Wales)

ACCOUNTANTS:

Carston ETL

Chartered Accountants

Second Floor

34 Lime Street

London

EC3M 7AT

FIXED ASSETS

Tangible assets

4

27

35

Investments

5

62,170

52,811

62,197

52,846

CURRENT ASSETS

Stocks

812,335

259,207

Debtors

6

270,890

359,954

Cash at bank

6,310,069

6,006,865

7,393,294

6,626,026

CREDITORS

Amounts falling due within one year

7

425,392

639,021

NET CURRENT ASSETS

6,967,902

5,987,005

TOTAL ASSETS LESS CURRENT LIABILITIES

7,030,099

6,039,851

PROVISIONS FOR LIABILITIES

9

9,555

7,557

NET ASSETS

7,020,544

6,032,294

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Fair value reserve

37,968

31,972

Retained earnings

6,972,576

5,990,322

SHAREHOLDERS' FUNDS

7,020,544

6,032,294

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 6th February 2026 and were signed on its behalf by:

Mr P.N. Mehta - Director

1.	STATUTORY INFORMATION

Venus Enterprises 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.

The presentation currency of the financial statements is the Pound Sterling (£).

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Sale of goods

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred of the transaction can be measured reliably. This is usually on dispatch of the goods.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell. Costs includes all costs of purchase, costs of conversion and other costs incurred in bring stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. Contributions payable for the year are charged in the profit and loss account.

Operating leasing commitments

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of lease.

Fixed asset investments - listed investments

Fixed asset investments comprise investments in equity instruments which are measured at fair value which is normally the transaction price excluding the transaction costs. Changes in fair value are recognised in Profit and Loss Account. Fair value is based on the market value of listed investments at the year end.

Dividends are taken to the profit and loss account when received.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1st January 2025

and 31st December 2025

7,020

3,222

10,242

DEPRECIATION

At 1st January 2025

6,998

3,209

10,207

Charge for year

5

3

8

At 31st December 2025

7,003

3,212

10,215

NET BOOK VALUE

At 31st December 2025

17

10

27

At 31st December 2024

22

13

35

5.	FIXED ASSET INVESTMENTS

Listed

investments

£

COST OR VALUATION

At 1st January 2025

52,811

Additions

1,365

Revaluations

7,994

At 31st December 2025

62,170

NET BOOK VALUE

At 31st December 2025

62,170

At 31st December 2024

52,811

Listed Investments at Cost -£14,646

Market value of listed investments at 31st December 2025 - £62,170 (2024 - £52,811).

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

260,875

344,455

Other debtors

10,015

15,499

270,890

359,954

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

10,428

3,576

Taxation and social security

331,493

324,921

Other creditors

83,471

310,524

425,392

639,021

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

17,000

17,000

Between one and five years

36,462

53,462

53,462

70,462

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred Tax on unrealised gains

9,555

7,557

Deferred

tax

£

Balance at 1st January 2025

7,557

Provided during year

1,998

Balance at 31st December 2025

9,555