REGISTERED NUMBER: 07107845 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st January 2026

for

Validus Wealth Management Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr W A Hayhurst

Mrs S Hayhurst

REGISTERED OFFICE:

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

REGISTERED NUMBER:

07107845 (England and Wales)

ACCOUNTANTS:

Robin Oatridge & Co Limited

Chartered Certified Accountants

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

FIXED ASSETS

Intangible assets

4

175,476

197,083

Tangible assets

5

114,200

137,765

289,676

334,848

CURRENT ASSETS

Debtors

6

401,322

441,801

Cash at bank and in hand

269,894

481,179

671,216

922,980

CREDITORS

Amounts falling due within one year

7

345,037

462,790

NET CURRENT ASSETS

326,179

460,190

TOTAL ASSETS LESS CURRENT LIABILITIES

615,855

795,038

CREDITORS

Amounts falling due after more than one year

8

(25,000

)

(94,502

)

PROVISIONS FOR LIABILITIES

(28,550

)

(34,441

)

NET ASSETS

562,305

666,095

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

562,205

665,995

SHAREHOLDERS' FUNDS

562,305

666,095

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 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 20th October 2026 and were signed on its behalf by:

Mr W A Hayhurst - Director

1.	STATUTORY INFORMATION

Validus Wealth Management 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

25% on cost

Plant and machinery etc

-

25% on reducing balance, 20% on reducing balance and 15% on reducing balance

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2025 - 25 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st February 2025

275,000

Additions

34,312

At 31st January 2026

309,312

AMORTISATION

At 1st February 2025

77,917

Charge for year

55,919

At 31st January 2026

133,836

NET BOOK VALUE

At 31st January 2026

175,476

At 31st January 2025

197,083

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st February 2025

21,541

382,667

404,208

Additions

-

7,072

7,072

At 31st January 2026

21,541

389,739

411,280

DEPRECIATION

At 1st February 2025

21,541

244,902

266,443

Charge for year

-

30,637

30,637

At 31st January 2026

21,541

275,539

297,080

NET BOOK VALUE

At 31st January 2026

-

114,200

114,200

At 31st January 2025

-

137,765

137,765

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1st February 2025

and 31st January 2026

67,505

DEPRECIATION

At 1st February 2025

14,401

Charge for year

10,621

At 31st January 2026

25,022

NET BOOK VALUE

At 31st January 2026

42,483

At 31st January 2025

53,104

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

37,643

78,122

Other debtors

363,679

363,679

401,322

441,801

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

13,756

Hire purchase contracts (see note 9)

44,502

9,602

Trade creditors

17,179

15,102

Taxation and social security

217,838

289,750

Other creditors

65,518

134,580

345,037

462,790

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 9)

-

44,502

Other creditors

25,000

50,000

25,000

94,502

9.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2026

2025

£

£

Net obligations repayable:

Within one year

44,502

9,602

Between one and five years

-

44,502

44,502

54,104

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

44,502

54,104

11.	RELATED PARTY DISCLOSURES

During the year the director, Mr W A Hayhurst, was also a director of Hayhurst Holdings Limited and Two10 Investment Services Limited.

As at 31 January 2026 the company was owed £354,441 by Hayhurst Holdings Limited, no interest was charged on this loan (2025 - £354,441 and nil).

Two10 Investment Services Limited received administration services and use of premises from the company at below market value.

12.	ULTIMATE CONTROLLING PARTY

The company is controlled by Mr W A Hayhurst.