TKSS HOLDINGS LIMITED


Directors	SEFA-SARPONG, Doreen
	SEFA-SARPONG, Thomas, Dr


Registered Address	57 Preston New Road
	Blackburn
	BB2 6AY


Registered Number	13215443 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	4		150,030		150,030
Investment property	3		163,736		163,736
			313,766		313,766
Current assets
Debtors	5	230		-
Cash at bank and on hand		2,110		2,804
		2,340		2,804
Creditors amounts falling due within one year	6	(167,589)		(168,694)
Net current assets (liabilities)			(165,249)		(165,890)
Total assets less current liabilities			148,517		147,876
Net assets			148,517		147,876
Capital and reserves
Called up share capital			150,031		150,031
Profit and loss account			(1,514)		(2,155)
Shareholders' funds			148,517		147,876

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 11 November 2025, and are signed on its behalf by:

SEFA-SARPONG, Thomas, Dr
Director
Registered Company No. 13215443

TKSS HOLDINGS LIMITED

Notes to the Financial Statements
for the year ended 31 March 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.

	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.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Investment property


		£
	Fair value at 01 April 24	163,736
	At 31 March 25	163,736

4.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 April 24	150,030	150,030
At 31 March 25	150,030	150,030
Net book value
At 31 March 25	150,030	150,030
At 31 March 24	150,030	150,030

	Notes
	¹Investments in group undertakings and participating interests

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Prepayments and accrued income	230	-
Total	230	-

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	164,191	164,191
Other creditors	2,768	600
Accrued liabilities and deferred income	630	3,903
Total	167,589	168,694


	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 loan account is £600 relating to director Dr T Sefa-Sarpong.

8.	Related party transactions
	The amount owed to BVSS Holdings Limited is £163,191 (2024: £163,191) The amount owed to BVSS Ltd is £1,000 (2024: £1,000).