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Registration number: 14488872

Bissap Holdings Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 November 2025

Bissap Holdings Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

Bissap Holdings Limited

Company Information

Director | Mr Brandon Christopher Deme

Registered office | 128 City Road London England EC1V 2NX

Accountants | Carbon Accountancy Limited 80-83 Long Lane London EC1A 9ET

Bissap Holdings Limited

(Registration number: 14488872)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,487 | 2,231
Investments | 5 | 3,334 | 3,334
Other financial assets | 6 | 285,426 | 168,954
|  | 290,247 | 174,519
Current assets |  |  |
Debtors | 7 | 10,530 | -
Cash at bank and in hand |  | 63,368 | 230,131
|  | 73,898 | 230,131
Creditors: Amounts falling due within one year | 8 | (1,525) | (1,525)
Net current assets |  | 72,373 | 228,606
Net assets |  | 362,620 | 403,125
Capital and reserves |  |  |
Called up share capital | 9 | 3,434 | 3,434
Revaluation reserve |  | 19,836 | 13,324
Retained earnings |  | 339,350 | 386,367
Shareholders' funds |  | 362,620 | 403,125

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Bissap Holdings Limited

(Registration number: 14488872)
Balance Sheet as at 30 November 2025

Approved and authorised by the director on 9 February 2026

......................................... Mr Brandon Christopher Deme Director

Bissap Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
128 City Road
London
EC1V 2NX
England

These financial statements were authorised for issue by the director on 9 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Bissap Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Asset class | Depreciation method and rate
Office equipment | 25% straight line basis

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Bissap Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 December 2024 | 2,975 | 2,975
At 30 November 2025 | 2,975 | 2,975
Depreciation
At 1 December 2024 | 744 | 744
Charge for the year | 744 | 744
At 30 November 2025 | 1,488 | 1,488
Carrying amount
At 30 November 2025 | 1,487 | 1,487
At 30 November 2024 | 2,231 | 2,231

Bissap Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

5 | Investments

| 2025 £ | 2024 £
Investments in associates | 3,334 | 3,334

Associates | £
Cost
At 1 December 2024 | 3,334
Provision
Carrying amount
At 30 November 2025 | 3,334
At 30 November 2024 | 3,334

6 | Other financial assets (current and non-current)

| Financial assets at cost less impairment £ | Total £
Non-current financial assets
Cost or valuation
At 1 December 2024 | 168,954 | 168,954
Revaluations | 6,512 | 6,512
Additions | 109,960 | 109,960
At 30 November 2025 | 285,426 | 285,426
Impairment
Carrying amount
At 30 November 2025 | 285,426 | 285,426

Bissap Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

7 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 10,530 | -
| 10,530 | -

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 1,500 | 1,500
Other creditors | 25 | 25
| 1,525 | 1,525

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

10 | Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current year were as follows:

| Revaluation reserve £ | Total £
Surplus/deficit on revaluation of other assets | 6,512 | 6,512

The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:

| Revaluation reserve £ | Total £
Surplus/deficit on revaluation of other assets | 13,324 | 13,324