Registration number: 12780048

Vale Royal Retail Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Vale Royal Retail Ltd

(Registration number: 12780048)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	15,174	24,817
Current assets
Debtors	5	25,996	35,625
Cash at bank and in hand		44,624	20,423
		70,620	56,048
Creditors: Amounts falling due within one year	6	(64,169)	(64,241)
Net current assets/(liabilities)		6,451	(8,193)
Total assets less current liabilities		21,625	16,624
Creditors: Amounts falling due after more than one year	6	(2,300)	(10,138)
Provisions for liabilities		(3,793)	(6,204)
Net assets		15,532	282
Capital and reserves
Called up share capital		1	1
Retained earnings		15,531	281
Shareholders' funds		15,532	282

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 24 September 2026
 

......................................... Mr Paul Grannell Director

Vale Royal Retail Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 1 The Storage Team Road Six
Winsford Industrial Estate
Winsford
CW7 3QF
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Vale Royal Retail Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company.

Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & Machinery	25% Straight line
Fixtures and Fittings	25% Straight line
Motor Vehicles	25% Reducing balance

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Vale Royal Retail Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 4).

4	Tangible assets

	Fixtures and Fittings £	Motor vehicles  £	Plant & Machinery £	Total £
Cost or valuation
At 1 January 2025	7,439	51,485	1,375	60,299
Disposals	-	(11,990)	-	(11,990)
At 31 December 2025	7,439	39,495	1,375	48,309
Depreciation
At 1 January 2025	2,978	31,215	1,289	35,482
Charge for the year	1,487	4,067	86	5,640
Eliminated on disposal	-	(7,987)	-	(7,987)
At 31 December 2025	4,465	27,295	1,375	33,135
Carrying amount
At 31 December 2025	2,974	12,200	-	15,174
At 31 December 2024	4,461	20,270	86	24,817

5

Debtors

Current	2025 £	2024 £
Trade debtors	-	2,291
Prepayments	416	-
Other debtors	25,580	33,334
	25,996	35,625

Vale Royal Retail Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	7,613	9,998
Trade creditors		15,864	23,719
Taxation and social security		38,905	27,410
Accruals and deferred income		1,750	2,964
Other creditors		37	150
		64,169	64,241

Current loans and borrowings

	2025 £	2024 £
HP and finance lease liabilities	7,613	9,998

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	2,300	10,138

Other borrowings

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	2,300	10,138

Current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	7,613	9,998