Salley Limited - Filleted accounts

Salley Limited
Registered number:		07906340
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	2		957,687			979,032
Investments	3		238,089			238,089
			1,195,776			1,217,121

Current assets
Debtors	4	178,210			105,717
Cash at bank and in hand		818			1,436
		179,028			107,153

Creditors: amounts falling due within one year	5	(192,981)			(382,838)

Net current liabilities			(13,953)			(275,685)

Total assets less current liabilities			1,181,823			941,436

Creditors: amounts falling due after more than one year	6		(508,034)			(258,010)



Net assets			673,789			683,426

Capital and reserves
Called up share capital			100			100
Revaluation reserve	7		677,461			677,461
Profit and loss account			(3,772)			5,865

Shareholder's funds			673,789			683,426

Average number of employees			0			0

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



Mr M J Keane
Director
Approved by the board on 29 October 2026

Salley Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised when received.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Premises costs	2% reducing balance basis
	Equipment, fixtures and fittings	15% reducing balance basis


	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.




2	Tangible fixed assets
		Premises costs		Equipment, fixtures and fittings		Total
£			£		£
	Cost
	At 1 February 2025	1,131,084		56,218		1,187,302
	At 31 January 2026	1,131,084		56,218		1,187,302

	Depreciation
	At 1 February 2025	165,628		42,642		208,270
	Charge for the year	19,309		2,036		21,345
	At 31 January 2026	184,937		44,678		229,615

	Net book value
	At 31 January 2026	946,147		11,540		957,687
	At 31 January 2025	965,456		13,576		979,032

3	Investments

Other
investments
£
	Cost
	At 1 February 2025					238,089

	At 31 January 2026					238,089


4	Debtors			2026		2025
£					£

	Related party balance - Ajar Tec Limited			72,713		-
	Related party balance - Inovex Limited			1,500		1,000
	Related party balance - Syon Technology Ltd.			6,388		6,388
	Related party balance - Pan Tran Limited			85,444		85,444
	Other debtors and prepayments			12,165		12,885
				178,210		105,717


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Related party balance - Ajar-Tec Limited			-		170,987
	Related party balances - AJ Optimum Limited			170,301		186,901
	Bank loan			19,163		19,163
	Deferred Income			110		110
	Corporation tax			2,207		4,477
	Other creditors and accruals			1,200		1,200
				192,981		382,838


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loan			250,113		258,010
	Directors' loans			257,921		-
				508,034		258,010


7	Revaluation reserve			2026		2025
£					£

	At 1 February 2025			677,461		677,461

	At 31 January 2026			677,461		677,461


8	Related party transactions			2026		2025
£					£

	Ajar Tec Limited
	Mr Keane, director and shareholder of this company is also a director and shareholder of Ajar Tec Limited.
	Amount due from the related party.			72,713		170,987

	AJ Optimum Performance Limited
	Mr Keane, director and shareholder of this company is also a director and shareholder of AJ Optimum Performance Limited.
	Amount due to the related party.			170,301		186,902

	Pan-Tran Limited
	Mr Keane, director and shareholder of this company is also a director and shareholder of Pan-Tran Limited.
	Amount due from the related party.			85,444		85,444

	Syon Technology Ltd
	Mr Keane, director and shareholder of this company is related to the Director of Syon Technology Ltd.
	Amount due from the related party.			6,388		6,388

	Voloforce UK Ltd
	Mr Keane, director and shareholder of this company is related to the Director of Voloforce UK Ltd
	Amount due from the related party.			-		-

	Inovex Simulation & Training UK Limited
	Mr Keane, director and shareholder of this company is related to the Director of Inovex Simulation & Training UK Limited
	Amount due from the related party.			1,500		1,000






9	Controlling party

	The director controls the company.

10	Other information

	Salley Limited is a private company limited by shares and incorporated in England. Its registered office is:
	The Orchard
	8 Harlequin Avenue
	Brentford
	Middlesex
	TW8 9EW