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REGISTERED NUMBER: 07341852 (England and Wales)















NOJA POWER LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2024






NOJA POWER LIMITED (REGISTERED NUMBER: 07341852)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


NOJA POWER LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH JUNE 2024







DIRECTORS: Mrs Q A Le
Mr N E O'Sullivan



REGISTERED OFFICE: C/O Tudor House
16 Cathedral Road
Cardiff
CF11 9LJ



REGISTERED NUMBER: 07341852 (England and Wales)



SENIOR STATUTORY AUDITOR: Steven Davies



INDEPENDENT AUDITORS: Carston ETL
Tudor House
16 Cathedral Road
Cardiff
CF11 9LJ

NOJA POWER LIMITED (REGISTERED NUMBER: 07341852)

BALANCE SHEET
30TH JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,850 8,789

CURRENT ASSETS
Debtors 5 3,247 3,331
Cash at bank 2,924 2,693
6,171 6,024
CREDITORS
Amounts falling due within one year 6 4,462 5,080
NET CURRENT ASSETS 1,709 944
TOTAL ASSETS LESS CURRENT LIABILITIES 8,559 9,733

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 8,459 9,633
8,559 9,733

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24th October 2024 and were signed on its behalf by:





Mr N E O'Sullivan - Director


NOJA POWER LIMITED (REGISTERED NUMBER: 07341852)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2024


1. STATUTORY INFORMATION

Noja Power Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

The parent company, NOJA Power Switchgear Pty Ltd, will continue to provide any financial support which
may be necessary in order that the company can meet its liabilities, as they fall due, for a period in excess of 12 months from the date of the audit report. As a result of this commitment the directors have continued to adopt the going concern basis in preparing

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - over the duration of the lease
Fixtures and fittings - Straight line over 10 & 15 years
Computer equipment - 25% straight line on cost

Financial instruments
Basic financial instruments, as covered by Section 11 of FRS 102, are measured at amortised cost. The company does not have any other financial instruments, as covered by Section 12 of FRS 102.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Related party disclosures
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

NOJA POWER LIMITED (REGISTERED NUMBER: 07341852)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1st July 2023
and 30th June 2024 7,200 2,193 1,922 11,315
DEPRECIATION
At 1st July 2023 720 77 1,729 2,526
Charge for year 1,440 361 138 1,939
At 30th June 2024 2,160 438 1,867 4,465
NET BOOK VALUE
At 30th June 2024 5,040 1,755 55 6,850
At 30th June 2023 6,480 2,116 193 8,789

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 3,247 3,331

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 862 -
Taxation and social security - 1,580
Other creditors 3,600 3,500
4,462 5,080

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Steven Davies (Senior Statutory Auditor)
for and on behalf of Carston ETL

8. ULTIMATE CONTROLLING PARTY

The immediate parent company is NOJA Power Switchgear Pty Ltd, incorporated in Australia, by virtue of the
100% shareholding of NOJA Power Limited. Copies of consolidated financial statements of NOJA Power
Switchgear Pty Ltd are available from 16 Archimedes Place, Murarrie, QLD 4172, Australia.

In the opinion of the directors there is no ultimate controlling party.