BVSS HOLDINGS LIMITED


Directors	Dr K Master
	Dr T Sefa-Sarpong


Registered Address	57 Preston New Road
	Blackburn
	BB2 6AY


Registered Number	11415070 (England and Wales)

Balance Sheet as at
30 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		311,393		311,393
Investments	4		1,000,000		1,000,000
			1,311,393		1,311,393
Current assets
Debtors	5	414,021		531,210
Cash at bank and on hand		834		659
		414,855		531,869
Creditors amounts falling due within one year	6	(888,934)		(910,624)
Net current assets (liabilities)			(474,079)		(378,755)
Total assets less current liabilities			837,314		932,638
Net assets			837,314		932,638
Capital and reserves
Called up share capital			1,000,200		1,000,200
Profit and loss account			(162,886)		(67,562)
Shareholders' funds			837,314		932,638

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 2 November 2025, and are signed on its behalf by:

Dr K Master
Director

Dr T Sefa-Sarpong
Director

Registered Company No. 11415070

BVSS HOLDINGS LIMITED

Notes to the Financial Statements
for the year ended 30 June 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
At 01 July 24	311,393	311,393
At 30 June 25	311,393	311,393
Net book value
At 30 June 25	311,393	311,393
At 30 June 24	311,393	311,393

4.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 July 24	1,000,000	1,000,000
At 30 June 25	1,000,000	1,000,000
Net book value
At 30 June 25	1,000,000	1,000,000
At 30 June 24	1,000,000	1,000,000

	Notes
	¹Investments in group undertakings and participating interests

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Amounts owed by group undertakings	414,021	531,210
Total	414,021	531,210


	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.

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.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	840,762	850,662
Taxation and social security	7,288	7,077
Other creditors	40,284	52,284
Accrued liabilities and deferred income	600	601
Total	888,934	910,624


	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.

7.	Directors advances, credits and guarantees
	Director's current account is a credit balance of £2,684 (2024: £2,684)

8.	Related party transactions
	The amount owed to BVSS Ltd is £840,762 (2024: £850,662). The amount owed by KUAAM Limited is £250,830 (2024: £368,019). The amount owed by TKSS Holdings Limited is £163,191 (2024: £163,191)