REGISTERED NUMBER: 11109807 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

B.V.S GROUP LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

J Byrne

REGISTERED OFFICE:

Unit 32 Nobel Square

Burnt Mills Industrial Estate

Basildon

Essex

SS13 1LJ

REGISTERED NUMBER:

11109807 (England and Wales)

ACCOUNTANTS:

Gary Drewery

27 Canewdon Road

Westcliff on Sea

Essex

SS0 7NE

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of B.V.S Group Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of B.V.S Group Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of B.V.S Group Limited and state those matters that we have agreed to state to the director of B.V.S Group Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B.V.S Group Limited and its director for our work or for this report.

It is your duty to ensure that B.V.S Group Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of B.V.S Group Limited. You consider that B.V.S Group Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of B.V.S Group Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Gary Drewery

27 Canewdon Road

Westcliff on Sea

Essex

SS0 7NE

26 November 2025

FIXED ASSETS

Tangible assets

4

45,819

45,806

CURRENT ASSETS

Stocks

1,320,200

413,395

Debtors

5

358,408

582,139

Prepayments and accrued income

35,020

17,715

Cash at bank

230,638

63,712

1,944,266

1,076,961

CREDITORS

Amounts falling due within one year

6

888,199

227,825

NET CURRENT ASSETS

1,056,067

849,136

TOTAL ASSETS LESS CURRENT LIABILITIES

1,101,886

894,942

CREDITORS

Amounts falling due after more than one year

7

555,574

576,255

NET ASSETS

546,312

318,687

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

546,212

318,587

546,312

318,687

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 26 November 2025 and were signed by:

J Byrne - Director

1.	STATUTORY INFORMATION

B.V.S Group 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on cost and 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

101,259

Additions

18,495

At 31 March 2025

119,754

DEPRECIATION

At 1 April 2024

55,453

Charge for year

18,482

At 31 March 2025

73,935

NET BOOK VALUE

At 31 March 2025

45,819

At 31 March 2024

45,806

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2024

60,055

Additions

18,495

At 31 March 2025

78,550

DEPRECIATION

At 1 April 2024

14,249

Charge for year

18,482

At 31 March 2025

32,731

NET BOOK VALUE

At 31 March 2025

45,819

At 31 March 2024

45,806

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

256,890

73,213

Other debtors

101,518

508,926

358,408

582,139

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

16,853

14,224

Trade creditors

553,714

192,150

Taxation and social security

127,075

7,623

Other creditors

190,557

13,828

888,199

227,825

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

8,415

25,268

Other creditors

547,159

550,987

555,574

576,255