VALUE REPORTING FOUNDATION UK

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Next accounts due

2026-09-30 (in 4mo)

Last filed for 2024-12-31

Confirmation statement due

2026-08-09 (in 3mo)

Last made up 2025-07-26

Watchouts

1 item

Cash

£619K

+0.5% vs 2023

Net assets

£439K

+0.5% vs 2023

Employees

—

Average over period

Profit before tax

£2K

+111.8% vs 2023

Watchouts

Facts from the Companies House register and the latest accounts — not a rating

Material uncertainty over going concern

The directors intend to place the company into liquidation during 2026. The financial statements have therefore been prepared on a basis appropriate for a company that is expected to be wound up. Our opinion is not modified in respect of this matter.

Name history

Renamed 2 times since incorporation

VALUE REPORTING FOUNDATION UK 2021-06-03 → present
INTERNATIONAL INTEGRATED REPORTING COUNCIL 2011-10-07 → 2021-06-03
INTERNATIONAL INTEGRATED REPORTING COMMITTEE 2011-08-19 → 2011-10-07

Net assets

2-year trend · vs Industrials median

VALUE REPORTING FOUNDATION UK·Industrials median · n=6236

Accounts

2-year trend · latest reflected 2024-12-31

Metric	2023-12-31	2024-12-31
Turnover	£42,000	£0
Operating profit	-£21,000	-£14,000
Profit before tax	-£17,000	£2,000
Net profit	-£17,000	£2,000
Cash	£616,000	£619,000
Total assets less current liabilities	£437,000	£439,000
Net assets	£437,000	£439,000
Equity	£437,000	£439,000
Average employees	—	—
Wages	—	—

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Ratios

Computed from the line items above — sparklines read oldest → newest

Ratio	2023-12-31	2024-12-31
Operating margin	-50.0%	—
Net margin	-40.5%	—
Return on capital employed	-4.8%	-3.2%
Gearing (liabilities / total assets)	29.4%	29.1%
Current ratio	3.40x	3.44x

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Audit & accounting basis

Accounting basis: IFRS
Reporting scope: Consolidated group
Auditor: Wisteria Audit Ltd
Audit opinion: Unqualified (clean)
Going concern: Material uncertainty disclosed
“The directors intend to place the company into liquidation during 2026. The financial statements have therefore been prepared on a basis appropriate for a company that is expected to be wound up. Our opinion is not modified in respect of this matter.”

Group structure

VALUE REPORTING FOUNDATION UK · parent
1. Value Reporting Charity UK · United Kingdom · promoting the art and science of integrated reporting and corporate reporting.

Significant events

“Following the transfer of all operational activities to the IFRS Foundation group in prior years, the company did not trade in the year ended 31 December 2024. The directors intend to place the company into liquidation during 2026.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

People

2 active · 31 resigned

Name	Role	Appointed	Born	Nationality
DAWSON, Katharine	Director	2021-05-31	Apr 1975	British
LABREY, Jonathan Scott	Director	2021-05-31	Mar 1974	British

Show 31 resigned officers

Name	Role	Appointed	Resigned
DRUCKMAN, Paul	Secretary	2011-08-19	2016-10-31
BAKKER, Martinus Peter	Director	2012-07-01	2017-09-30
BALL, Ian Douglas, Dr	Director	2011-12-15	2015-09-30
BENNETT, Prudence Ann	Director	2019-08-01	2021-05-31
BRADLEY, Catherine Annick Caroline	Director	2021-01-01	2021-05-31
BRAND, Helen Joanna	Director	2015-10-01	2021-05-31
BRAY, Michael George	Director	2017-10-01	2020-09-04
BROEDEL LOPES, Alexsandro	Director	2015-10-01	2019-01-28
CRAMER, Aron	Director	2017-10-01	2021-05-31
DAVIDSON, Louise	Director	2016-10-01	2020-09-30
DIPLOCK, Jane	Director	2012-05-07	2017-09-30
DRUCKMAN, Paul Bryan	Director	2011-08-19	2016-10-31
FERRAR, Leslie Jane	Director	2011-12-15	2012-10-03
FLYNN, Timothy Patrick	Director	2015-10-01	2017-09-30
FRIES, Jessica Marion	Director	2011-12-15	2015-09-30
HOWITT, Richard Stuart, Cllr	Director	2016-11-01	2019-06-21
KHOZA, Reuel Jethro, Dr	Director	2015-10-01	2017-09-30
KING, Mervyn, Professor	Director	2011-08-19	2015-09-30
KOBAYASHI, Izumi	Director	2015-10-01	2021-05-31
LIGTERINGEN, Ernst	Director	2011-12-15	2013-12-05
MELANCON, Barry Clay	Director	2015-10-02	2021-05-31
NG, Jeanne Chi Yun, Dr	Director	2017-10-01	2018-11-21
NUSSBAUM, David Simon Matthew	Director	2015-10-01	2021-05-31
SEXTON, Richard George	Director	2018-10-01	2021-05-31
SINHA, Upendra Kumar	Director	2015-10-01	2021-05-31
STRENGER, Christian Heinrich, Professor	Director	2014-10-21	2016-09-30
THIMANN, Christian, Dr	Director	2017-10-01	2018-06-01
TILLEY, Charles Basil	Director	2020-07-01	2021-05-31
WELCH, Matthew Edward	Director	2021-05-31	2022-12-31
WILLIAMSON, Sarah	Director	2020-11-01	2021-05-31
WOOD, Christianna	Director	2011-12-15	2015-09-30

Ownership

Persons with significant control

Name	Kind	Nature of control	Notified	Status
Value Reporting Foundation	Corporate entity	Significant influence	2021-05-31	Ceased 2021-05-31

Filing timeline

Last 20 of 142 total filings

Material constitutional events — rename, articles re-file, resolution

2021-06-08 MA Memorandum articles
2021-06-08 RESOLUTIONS Resolution
2021-06-03 RESOLUTIONS Resolution
2021-06-03 NE01 Change of name exemption
2021-06-03 CONNOT Change of name notice

Date	Type	Category	Description
2026-01-03	AA	accounts	Accounts with accounts type group
2025-07-31	CS01	confirmation-statement	Confirmation statement with no updates	PDF
2024-12-17	AA	accounts	Accounts with accounts type group
2024-07-31	CS01	confirmation-statement	Confirmation statement with no updates	PDF
2023-10-05	AA	accounts	Accounts with accounts type group
2023-07-26	CS01	confirmation-statement	Confirmation statement with no updates	PDF
2023-01-04	TM01	officers	Termination director company with name termination date	PDF
2022-10-10	AD01	address	Change registered office address company with date old address new address	PDF
2022-07-26	CS01	confirmation-statement	Confirmation statement with no updates	PDF
2022-07-08	AA	accounts	Accounts with accounts type group
2021-09-10	PSC08	persons-with-significant-control	Notification of a person with significant control statement	PDF
2021-09-10	PSC07	persons-with-significant-control	Cessation of a person with significant control	PDF
2021-08-23	CS01	confirmation-statement	Confirmation statement with no updates	PDF
2021-06-16	AA	accounts	Accounts with accounts type group
2021-06-11	PSC05	persons-with-significant-control	Change to a person with significant control	PDF
2021-06-08	MA	incorporation	Memorandum articles
2021-06-08	RESOLUTIONS	resolution	Resolution
2021-06-03	RESOLUTIONS	resolution	Resolution
2021-06-03	NE01	change-of-name	Change of name exemption
2021-06-03	CONNOT	change-of-name	Change of name notice

Public-record activity

Raw counts from Companies House — last 12–24 months

Filings: 2
Capital events: 0
Officers appointed: 0
Officers resigned: 0

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

Year-on-year

FY2023 → FY2024 · period ending 2024-12-31 vs 2023-12-31

Turnover

-100%

£42,000 £0
Cash

+0.5%

£616,000 £619,000
Net assets

+0.5%

£437,000 £439,000
Employees

—

Not reported
Operating profit

+33.3%

-£21,000 -£14,000
Profit before tax

+111.8%

-£17,000 £2,000

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers

Official Companies House page