REGISTERED NUMBER: 11362602 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

The Vale Workshop Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P M Duffin

Mr J E Duffin

Mrs C Duffin

Mrs C M Duffin

REGISTERED OFFICE:

Covert Farm

Garthorpe Road

Stonesby

Melton Mowbray

Leicestershire

LE14 4PS

REGISTERED NUMBER:

11362602 (England and Wales)

ACCOUNTANTS:

Xitax Limited

Pera Business Park

Nottingham Road

Melton Mowbray

Leicestershire

LE13 0PB

FIXED ASSETS

Tangible assets

4

89,223

49,384

CURRENT ASSETS

Stocks

16,000

16,000

Debtors

9,533

3,211

Cash at bank

35,385

67,455

60,918

86,666

CREDITORS

Amounts falling due within one year

78,649

77,884

NET CURRENT (LIABILITIES)/ASSETS

(17,731

)

8,782

TOTAL ASSETS LESS CURRENT LIABILITIES

71,492

58,166

PROVISIONS FOR LIABILITIES

22,306

12,346

NET ASSETS

49,186

45,820

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

49,086

45,720

49,186

45,820

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 May 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 23 October 2026 and were signed on its behalf by:

Mrs C M Duffin - Director

1.	STATUTORY INFORMATION

The Vale Workshop Ltd 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

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

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

-

20% on cost

Fixtures and fittings

-

10% on cost

Motor vehicles

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 June 2025

175,432

Additions

53,982

At 31 May 2026

229,414

DEPRECIATION

At 1 June 2025

126,048

Charge for year

14,143

At 31 May 2026

140,191

NET BOOK VALUE

At 31 May 2026

89,223

At 31 May 2025

49,384

5.	ULTIMATE CONTROLLING PARTY

JCP Group Ltd is the Company's controlling party by virtue of its 100% shareholding in the Company. The registered office of JCP Group Ltd is the same as the Company.

The ultimate controlling related parties of JCP Group Ltd are Mr J E Duffin, Mr P Duffin and their families by virtue of their shareholdings in JCP Group Ltd.