REGISTERED NUMBER: 11370741 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026

FOR

VALOREM CAPITAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs R Bessinger

Mr R Bessinger

REGISTERED OFFICE:

6 The Drive

Cobham

United Kingdom

KT11 2JQ

REGISTERED NUMBER:

11370741 (England and Wales)

ACCOUNTANTS:

Fusion Accountancy Limited

Marlborough House

298 Regents Park Road

London

N3 2SZ

FIXED ASSETS

Investments

4

100,000

100,000

CURRENT ASSETS

Debtors

5

585

485

Cash at bank

632,656

536,820

633,241

537,305

CREDITORS

Amounts falling due within one year

6

733,118

637,045

NET CURRENT LIABILITIES

(99,877

)

(99,740

)

TOTAL ASSETS LESS CURRENT LIABILITIES

123

260

CAPITAL AND RESERVES

Called up share capital

7

4

4

Retained earnings

8

119

256

SHAREHOLDERS' FUNDS

123

260

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.

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 21 October 2026 and were signed on its behalf by:

Mr R R Bessinger - Director

1.	STATUTORY INFORMATION

Valorem Capital 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.

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.

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 2 (2025 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 June 2025

and 31 May 2026

100,000

NET BOOK VALUE

At 31 May 2026

100,000

At 31 May 2025

100,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

VAT

585

485

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Corporation tax

26,599

30,354

Director's current account

706,519

606,691

733,118

637,045

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.26

31.5.25

value:

£

£

2

Ordinary

1

2

2

1

Ordinary A

1

1

1

1

Ordinary B

1

1

1

4

4

8.

RESERVES

Retained

earnings

£

At 1 June 2025

256

Profit for the year

74,763

Dividends

(74,900

)

At 31 May 2026

119

9.	RELATED PARTY DISCLOSURES

At the year end, included within creditors less than 1 year is an amount of £706,519 owed to the directors (2025 : £606,691).

10.	ULTIMATE CONTROLLING PARTY

The company is under the control of the Directors.