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Registration number: 11974388

Prepared for the registrar
Yolo BVSC Ltd
Annual Report and Unaudited Financial Statements
for the Period from 1 May 2024 to 31 October 2025

Yolo BVSC Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Yolo BVSC Ltd

Company Information

Director | Dr J M Berger

Registered office | 1 Grosvenor Gardens London NW11 0HH

Accountants | Hazlewoods LLP Staverton Court Staverton Cheltenham GL51 0UX

Yolo BVSC Ltd

(Registration number: 11974388)
Balance Sheet as at 31 October 2025

| Note | 31 October 2025 £ | 30 April 2024 £
Fixed assets |  |  |
Investments | 4 | - | 60,900
Current assets |  |  |
Debtors | 5 | 21,946 | 11,939
Cash at bank and in hand |  | 7,014 | 28,466
|  | 28,960 | 40,405
Creditors: Amounts falling due within one year | 6 | (32,151) | (44,942)
Net current liabilities |  | (3,191) | (4,537)
Total assets less current liabilities |  | (3,191) | 56,363
Creditors: Amounts falling due after more than one year | 6 | - | (12,000)
Net (liabilities)/assets |  | (3,191) | 44,363
Capital and reserves |  |  |
Called up share capital |  | 10 | 10
Retained earnings |  | (3,201) | 44,353
Shareholders' (deficit)/funds |  | (3,191) | 44,363

For the financial period ending 31 October 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 period in question in accordance with section 476; and
• | The director acknowledges their 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.

Approved and authorised by the director on 31 July 2026

Dr J M Berger
Director

Yolo BVSC Ltd

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 October 2025

| 1 | General information

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

The address of its registered office is:
1 Grosvenor Gardens
London
NW11 0HH

| 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 for, where disclosed in these accounting policies, certain items that are shown at fair value.

The presentational currency of the financial statements is Pounds Sterling, being the functional currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are rounded to the nearest Pound.

Going concern

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Critical accounting judgements and key sources of estimation uncertainty
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Judgements

No significant judgements have been made by management in preparing these financial statements.

Key sources of estimation uncertainty

No key sources of estimation uncertainty have been identified by management in preparing these financial statements other than those detailed in these accounting policies.

Yolo BVSC Ltd

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 October 2025

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 and after eliminating sales within the company.
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.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in the profit and loss account, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

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. All trade debtors are repayable within one year and hence are included at the undiscounted cost of cash expected to be received. 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 debtors.

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 all are repayable within one year and hence are included at the undiscounted amount of cash expected to be paid.

Yolo BVSC Ltd

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 October 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

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.

Financial instruments

Classification
Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability on the balance sheet. The corresponding dividends relating to the liability component are charged as interest expenses in the profit and loss account.

Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Impairment
Assets, other than those measured at fair value, are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss as described below.
A non financial asset is impaired where there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.

| 3 | Staff numbers

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

Yolo BVSC Ltd

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 October 2025

| 4 | Investments

| 31 October 2025 £ | 30 April 2024 £
Investments in associates | - | 60,900

Associates | £
Cost
At 1 May 2024 | 60,900
Disposals | (60,900)
At 31 October 2025 | -
Carrying amount
At 31 October 2025 | -
At 30 April 2024 | 60,900

| 5 | Debtors

| 31 October 2025 £ | 30 April 2024 £
Other debtors | 21,946 | 11,939
| 21,946 | 11,939

| 6 | Creditors

| Note | 31 October 2025 £ | 30 April 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | 4,667 | 4,667
Taxation and social security |  | 24,184 | 37,426
Accruals and deferred income |  | 3,300 | 2,849
|  | 32,151 | 44,942

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | - | 12,000

Yolo BVSC Ltd

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 October 2025

| 7 | Loans and borrowings

Current loans and borrowings

| 31 October 2025 £ | 30 April 2024 £
Bank borrowings | 4,667 | 4,667

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 12,000

| 8 | Related party transactions

Key management personnel

Key management personnel is considered to be the director of the company.

Summary of transactions with key management

At the balance sheet date the director owed the company £20,513 (2024 - £5,148). This is included within other debtors. There are no fixed repayment terms and interest is charged.

Transactions with the director

2025 | At 1 May 2024 £ | Advances to director £ | Repayments by director £ | At 31 October 2025 £
Dr J M Berger
| 5,148 | 182,048 | (166,683) | 20,513

2024 | At 1 June 2023 £ | Advances to director £ | Repayments by director £ | At 30 April 2024 £
Dr J M Berger
| (292) | 150,295 | (144,855) | 5,148