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REGISTERED NUMBER: 13800835 (England and Wales)















Financial Statements for the Period 1 April 2024 to 30 September 2024

for

DVA Holdings Limited

DVA Holdings Limited (Registered number: 13800835)






Contents of the Financial Statements
for the Period 1 April 2024 to 30 September 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


DVA Holdings Limited

Company Information
for the Period 1 April 2024 to 30 September 2024







DIRECTORS: Mr D M Cox
Miss V A Cox





REGISTERED OFFICE: 19 Queen Elizabeth Street
London
SE1 2LP





REGISTERED NUMBER: 13800835 (England and Wales)





ACCOUNTANTS: Gibsons Financial Limited
Chartered Accountants
Foresters Hall
25/27 Westow Street
Upper Norwood
London
SE19 3RY

DVA Holdings Limited (Registered number: 13800835)

Abridged Balance Sheet
30 September 2024

30/9/24 31/3/24
Notes £ £
FIXED ASSETS
Investments 4 500 621,018

CURRENT ASSETS
Debtors 1,339,863 5,941,504
Cash at bank and in hand 68,994 7,165
1,408,857 5,948,669
CREDITORS
Amounts falling due within one year (2,480 ) (900 )
NET CURRENT ASSETS 1,406,377 5,947,769
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,406,877

6,568,787

CREDITORS
Amounts falling due after more than one
year

(6,901,952

)

(6,952,452

)
NET LIABILITIES (5,495,075 ) (383,665 )

CAPITAL AND RESERVES
Called up share capital 5 100 100
Retained earnings 6 (5,495,175 ) (383,765 )
SHAREHOLDERS' FUNDS (5,495,075 ) (383,665 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2024 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.

DVA Holdings Limited (Registered number: 13800835)

Abridged Balance Sheet - continued
30 September 2024


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 Balance Sheet for the period ended 30 September 2024 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 12 June 2025 and were signed on its behalf by:





Miss V A Cox - Director


DVA Holdings Limited (Registered number: 13800835)

Notes to the Financial Statements
for the Period 1 April 2024 to 30 September 2024

1. STATUTORY INFORMATION

DVA Holdings 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.

The company has reported a net loss of £5,111,410 which is after a provision of £4,480,507 in relation to loans to a subsidiary undertaking which the Directors now consider to be irrecoverable,and a £620,517 write-down in the carrying amount of the company's investments At the Balance Sheet date the sum of the company's liabilities exceeded the sum of its assets by £5,495,075. At the Balance Sheet date a total of £6,901,952 was owed to four corporate financiers, the boards of which have indicated that there is currently no intention to seek immediate repayment of their loans which they intend to continue to be available to the company for the foreseeable future.

The company's current parent undertaking has also pledged funding, as required, for the foreseeable future, to enable the company to continue in operational existence and settle its debts as they fall due.

In light of the foregoing the directors consider that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Preparation of consolidated financial statements
The financial statements contain information about DVA Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Significant judgements and estimates
The preparation of these financial statements requires the directors to note judgements and estimates that affect the reported amount of assets and liabilities at the balance sheet date and the reported profits for the financial year.

(i) Impairment of Debtors - the provision policy for impairment of amounts owing to the company, including financial instrument assets, is based on an ongoing evaluation of the collectability, aged analysis of the various amounts and the directors' judgement. A considerable amount of judgement is required in assessing the ultimate realisation of these balances.

Estimates and judgements are continually evaluated and are based on a number of factors including historical experience and expectations of future events that are believed to be reasonable under the circumstances.

DVA Holdings Limited (Registered number: 13800835)

Notes to the Financial Statements - continued
for the Period 1 April 2024 to 30 September 2024

2. ACCOUNTING POLICIES - continued

Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like loans from banks and other third parties.

Debt instruments which are payable or receivable within one year are measured at the undiscounted amount of cash consideration expected to be paid or received.

Debt instruments which are payable or receivable after more than one year are initially measured at the fair value of the cash consideration and thereafter at amortised cost using the effective interest method.

Taxation
Taxation for the period comprises current 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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - NIL).

4. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£
COST OR VALUATION
At 1 April 2024 621,018
Revaluations (620,518 )
At 30 September 2024 500
NET BOOK VALUE
At 30 September 2024 500
At 31 March 2024 621,018

Cost or valuation at 30 September 2024 is represented by:
Totals
£
Valuation in 2024 (620,517 )
Cost 621,017
500

DVA Holdings Limited (Registered number: 13800835)

Notes to the Financial Statements - continued
for the Period 1 April 2024 to 30 September 2024

5. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30/9/24 31/3/24
value: £ £
100 Ordinary £1 100 100

Attached to the shares are a right to vote in general meetings, a right to receive dividends if declared by the company and a right to participate in distributions of capital, including on winding up.The shares do not confer any right of redemption.

6. RESERVES
Retained
earnings
£

At 1 April 2024 (383,765 )
Deficit for the period (5,111,410 )
At 30 September 2024 (5,495,175 )

7. POST BALANCE SHEET EVENTS

The company's entire issued share capital was acquired on 1 October 2024 by Hollybrook (UK) Limited, incorporated in England.