VV Healthcare Ltd - Filleted accounts

VV Healthcare Ltd
Registered number:		SC776401
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		74,455			55,416
Investments	4		50,422			-
			124,877			55,416

Current assets
Cash at bank and in hand		63,642			116,475

Creditors: amounts falling due within one year	5	(38,227)			(37,787)

Net current assets			25,415			78,688

Total assets less current liabilities			150,292			134,104

Creditors: amounts falling due after more than one year	6		(63,394)			(51,931)

Provisions for liabilities			(18,614)			-


Net assets			68,284			82,173

Capital and reserves
Called up share capital			100			100
Profit and loss account			68,184			82,073

Shareholders' funds			68,284			82,173

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




V Veselinov
Director
Approved by the board on 30 April 2026

VV Healthcare Ltd
Notes to the Accounts
for the period from 1 August 2025 to 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
	Motor vehicles	20% Reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. 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.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		2		1


3	Tangible fixed assets
					Motor vehicles
£
	Cost
	At 1 August 2025				79,195
	Additions				53,290
	Disposals				(26,473)
	At 31 March 2026				106,012

	Depreciation
	At 1 August 2025				23,779
	Charge for the period				7,778
	At 31 March 2026				31,557

	Net book value
	At 31 March 2026				74,455
	At 31 July 2025				55,416


4	Investments

Digital
assets
£
	Cost
	Additions				50,110
	Revaluation				312

	At 31 March 2026				50,422

	Digital assets comprise an investment in ETF. Any material gains or lossses have been transferred to the Revaluation Reserve.


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Obligations under finance lease and hire purchase contracts		10,931		5,230
	Accrued expenses		1,495		1,454
	Corporation tax		7,705		30,887
	Other taxes and social security costs		296		216
	Other creditors		17,800		-
			38,227		37,787


6	Creditors: amounts falling due after one year		2026		2025
£				£

	Obligations under finance lease and hire purchase contracts		63,394		51,931


7	Loans		2026		2025
£				£
	Creditors include:

	Secured bank loans		74,325		57,161

	The hire purchase credit is secured by Black Horse Finance against the company’s motor vehicle assets.


8	Controlling party

	The directors, Dr V Veselinov and Dr I Markova, hold a 100% beneficial interest in the share capital of the company


9	Other information

	VV Healthcare Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
	12 Whitestripes street
	Aberdeen
	AB22 8WD