BVM Capital Partners Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04335486

		2025		2024
	Notes	€	€	€	€
FIXED ASSETS
Intangible Assets	4		459,891		34,891
Tangible Assets	5		814		1,629

			460,705		36,520
CURRENT ASSETS
Debtors	6	-		75,000
Cash at bank and in hand		86,543		132,334

		86,543		207,334
Creditors: Amounts Falling Due Within One Year	7	(78,018 )		(560,503 )

NET CURRENT ASSETS (LIABILITIES)			8,525		(353,169 )

TOTAL ASSETS LESS CURRENT LIABILITIES			469,230		(316,649 )

Creditors: Amounts Falling Due After More Than One Year	8		(425,000 )		-

NET ASSETS/(LIABILITIES)			44,230		(316,649 )

CAPITAL AND RESERVES
Called up share capital	9		135,390		135,390
Revaluation reserve	10		350,000		-
Profit and Loss Account			(441,160 )		(452,039 )

SHAREHOLDERS' FUNDS			44,230		(316,649)

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BVM Capital Partners Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Dr Y Levine

Director

14 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

BVM Capital Partners Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04335486 . The registered office is First Floor Healthaid House, Marlborough Hill, Harrow, Middlesex, HA1 1UD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight line basis over their expected useful economic lives, which range from 2 to 5 years.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33.33% straight line

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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BVM Capital Partners Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Development Costs
	€
Cost or Valuation
As at 1 January 2025	34,891
Additions	75,000
Revaluations	350,000

As at 31 December 2025	459,891

Net Book Value
As at 31 December 2025	459,891

As at 1 January 2025	34,891

Development costs are represented by the Company’s project in developing an innovative algorithmic options trading system applying a multi criteria optimisation scoring system and machine learning algorithms, capable of processing huge volume of data in a very short time. The development expenditure (both direct and indirect) was initially recognized at cost. During the year the Company revalued certain intangible assets and acquired certain additional assets primarily consisting of software, goodwill and intellectual property. The valuation was performed based on estimated future economic benefits attributable to the assets in the process of their future monetisation. Amortisation will begin when the system is in use.

5. Tangible Assets

	Computer Equipment
	€
Cost
As at 1 January 2025	2,444

As at 31 December 2025	2,444

Depreciation
As at 1 January 2025	815
Provided during the period	815

As at 31 December 2025	1,630

Net Book Value
As at 31 December 2025	814

As at 1 January 2025	1,629

6. Debtors

	2025	2024
	€	€
Due within one year
Trade debtors	-	75,000

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	€	€
Other creditors	78,018	560,503

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BVM Capital Partners Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	€	€
Other creditors	425,000	-

Creditors falling due after one year is represented by the Directors' loan accounts, the proportion of which is not to be repaid within the next 12 months.

9. Share Capital

	2025	2024
	€	€
Allotted, Called up and fully paid	135,390	135,390

10. Reserves

	Revaluation Reserve
	€
Surplus on revaluation	350,000

As at 31 December 2025	350,000

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