2024-09-30 2025-09-30 false Capium Accounts Production 1.1 15987963 2024-09-30 2025-09-30 15987963 bus:AbridgedAccounts 2024-09-30 2025-09-30 15987963 bus:FRS102 2024-09-30 2025-09-30 15987963 bus:AuditExemptWithAccountantsReport 2024-09-30 2025-09-30 15987963 bus:SmallCompaniesRegimeForAccounts 2024-09-30 2025-09-30 15987963 bus:PrivateLimitedCompanyLtd 2024-09-30 2025-09-30 15987963 2024-09-30 2025-09-30 15987963 2025-09-30 15987963 bus:RegisteredOffice 2024-09-30 2025-09-30 15987963 core:WithinOneYear 2025-09-30 15987963 core:AfterOneYear 2025-09-30 15987963 1 2024-09-30 2025-09-30 15987963 bus:Director1 2024-09-30 2025-09-30 15987963 bus:Director1 2025-09-30 15987963 2023-09-30 15987963 bus:LeadAgentIfApplicable 2024-09-30 2025-09-30 15987963 2024-09-29 15987963 bus:OrdinaryShareClass1 2024-09-30 2025-09-30 15987963 bus:OrdinaryShareClass1 2025-09-30 15987963 core:MotorCars 2024-09-30 2025-09-30 15987963 core:MotorCars 2025-09-30 15987963 core:MotorCars 2024-09-29 15987963 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-09-30 15987963 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-09-29 15987963 core:CostValuation core:Non-currentFinancialInstruments 2025-09-30 15987963 core:CostValuation core:Non-currentFinancialInstruments 2024-09-29 15987963 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-09-30 15987963 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-09-30 15987963 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-09-30 15987963 core:Non-currentFinancialInstruments 2025-09-30 15987963 core:Non-currentFinancialInstruments 2024-09-29 15987963 core:ShareCapital 2025-09-30 15987963 core:RetainedEarningsAccumulatedLosses 2025-09-30 15987963 dpl:Item1 2024-09-30 15987963 dpl:Item1 2025-09-30 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 15987963
VJS 77 LTD
Abridged Accounts
Period of accounts Start date: 30 September 2024 End date: 30 September 2025

VJS 77 LTD Contents Page For the year ended 30 September 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

VJS 77 LTD Accountants' Report For the year ended 30 September 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 September 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. DMP SERVICES 2015 LIMITED 30 September 2025 .................................................... DMP SERVICES 2015 LIMITED 134A Barking Road East Ham London E6 3BD 23 February 2026 1

VJS 77 LTD Statement of Financial Position As at 30 September 2025
| Notes | 2025 £
--- | --- | ---
Fixed assets |  |
Tangible fixed assets | 3 | 16,262
|  | 16,262
Current assets |  |
Cash at bank and in hand |  | (863)
Creditors: amount falling due within one year |  | (87)
Net current assets |  | (950)
Total assets less current liabilities |  | 15,312
Creditors: amount falling due after more than one year |  | (17,805)
Net assets |  | (2,493)
Capital and reserves |  |
Called up share capital | 4 | 1
Profit and loss account |  | (2,494)
Shareholders' funds |  | (2,493)
For the year ended 30 September 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 23 February 2026 and were signed by:
------------------------------- Veselin Lyubomirov TSVETANOV Director
2

VJS 77 LTD Notes to the Abridged Financial Statements For the year ended 30 September 2025
General Information VJS 77 LTD is a private company, limited by shares, registered in , registration number 15987963, registration address 16 Roundmead, Stevenage, SG2 9PH. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
2. | Average number of employees Average number of employees during the year was 1.
3. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Total
| £ |  | £
At 30 September 2024 | - |  | -
Additions | 17,448 |  | 17,448
Disposals | - |  | -
At 30 September 2025 | 17,448 |  | 17,448
Depreciation
At 30 September 2024 | - |  | -
Charge for year | 1,186 |  | 1,186
On disposals | - |  | -
At 30 September 2025 | 1,186 |  | 1,186
Net book values
Closing balance as at 30 September 2025 | 16,262 |  | 16,262
Opening balance as at 30 September 2024 | - |  | -
4. | Share Capital
Allotted, called up and fully paid | 2025 £
--- | ---
100 Class A shares of £0.01 each | 1
| 1
3