REGISTERED NUMBER: 04319554 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026

FOR

VR INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Sanjeev Kumar

REGISTERED OFFICE:

39 Lysways Street

Walsall

West Midlands

WS1 3AG

REGISTERED NUMBER:

04319554 (England and Wales)

FIXED ASSETS

Tangible assets

4

10,429

12,270

Investment property

5

1,215,000

1,215,000

1,225,429

1,227,270

CURRENT ASSETS

Debtors

6

790,454

346,563

Cash at bank

15,673

20,989

806,127

367,552

CREDITORS

Amounts falling due within one year

7

15,028

3,039

NET CURRENT ASSETS

791,099

364,513

TOTAL ASSETS LESS CURRENT LIABILITIES

2,016,528

1,591,783

CREDITORS

Amounts falling due after more than one year

8

(1,807,639

)

(1,633,848

)

PROVISIONS FOR LIABILITIES

9

-

(257,162

)

NET ASSETS/(LIABILITIES)

208,889

(299,227

)

CAPITAL AND RESERVES

Called up share capital

4

4

Other reserves

(388,915

)

762,335

Retained earnings

597,800

(1,061,566

)

SHAREHOLDERS' FUNDS

208,889

(299,227

)

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 director acknowledges his 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 director and authorised for issue on 19 October 2026 and were signed by:

Mr Sanjeev Kumar - Director

1.	STATUTORY INFORMATION

VR Investments 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents invoiced sale of goods, services and rental income.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST OR VALUATION

At 1 June 2025

and 31 May 2026

13,848

100,798

114,646

DEPRECIATION

At 1 June 2025

12,840

89,536

102,376

Charge for year

151

1,690

1,841

At 31 May 2026

12,991

91,226

104,217

NET BOOK VALUE

At 31 May 2026

857

9,572

10,429

At 31 May 2025

1,008

11,262

12,270

Cost or valuation at 31 May 2026 is represented by:

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

Cost

13,848

100,798

114,646

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2025

and 31 May 2026

1,215,000

NET BOOK VALUE

At 31 May 2026

1,215,000

At 31 May 2025

1,215,000

Fair value at 31 May 2026 is represented by:

£

Valuation in 2015

456,162

Valuation in 2021

560,285

Valuation in 2024

(1,535,000

)

Cost

1,733,553

1,215,000

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

31.5.26

31.5.25

£

£

Cost

1,733,553

1,733,553

Freehold land and buildings were valued on desktop basis on 4 July 2023 by the director Sanjeev Kumar .

6.

DEBTORS

31.5.26

31.5.25

£

£

Amounts falling due within one year:

Trade debtors

17,350

15,504

Deferred tax asset

127,045

-

144,395

15,504

31.5.26

31.5.25

£

£

Amounts falling due after more than one year:

Amounts owed by group undertakings

646,059

331,059

Aggregate amounts

790,454

346,563

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade creditors

1

1

Tax

12,227

2,768

Other creditors

2,500

-

Accrued expenses

300

270

15,028

3,039

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.26

31.5.25

£

£

Bank loans - 2-5 years

5,907

16,034

Bank loans more 5 yrs non-inst

159,543

159,543

Amounts owed to group undertakings

1,642,189

1,458,271

1,807,639

1,633,848

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

159,543

159,543

9.	PROVISIONS FOR LIABILITIES

31.5.25

£

Deferred tax

257,162

Deferred

tax

£

Balance at 1 June 2025

257,162

Provided during year

(384,207

)

Balance at 31 May 2026

(127,045

)

10.	RELATED PARTY DISCLOSURES

The Following companies are related to VR Investments Limited:

Related party

Relationship

VR Investment Group Ltd

Immediate parent

VR Estates Ltd

Entity under common control/ownership

VR Property Ltd

Entity under common control/ownership

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is VR Investment Group Ltd, 39 Lysways Street, Walsall, England, WS1 3AG.

VR Investments Ltd is wholly owned subsidiary of VR Investment Group Ltd, a company whose registered office is at 39 Lysways Street, Walsall, England, WS1 3AG.