Nomia Holdings Limited (Formerly Nomia Limited)
Financial Statements
For the period ended 31 March 2024
Pages for Filing with Registrar
Company Registration No. 15124689 (England and Wales)
Nomia Holdings Limited (formerly Nomia Limited)
Nomia Holdings Limited (Formerly Nomia Limited)
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 5
Nomia Holdings Limited (Formerly Nomia Limited)
Balance Sheet
As at 31 March 2024
Page 1
2024
Notes
£
£
Current assets
Debtors
4
100
Creditors: amounts falling due within one year
5
(20,150)
Net current liabilities
(20,050)
Net liabilities
(20,050)
Capital and reserves
Called up share capital
6
100
Profit and loss reserves
(20,150)
Total equity
(20,050)

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The financial statements were approved by the board of directors and authorised for issue on 31 March 2025 and are signed on its behalf by:
M Gill
Director
Company Registration No. 15124689

The notes on pages 2 to 5 form part of these financial statements.

Nomia Holdings Limited (Formerly Nomia Limited)
Notes to the Financial Statements
For the period ended 31 March 2024
Page 2
1
Accounting policies
Company information

Nomia Holdings Limited (formerly Nomia Limited) is a private company limited by shares incorporated in England and Wales. The registered office is 125 Wood Street, London, United Kingdom, EC2V 7AW.

1.1
Reporting period

The accounting period includes the period from the date of incorporation of the company on the 8 September 2023 to 31 March 2024, in order to align with the desired year end. This being the first period of incorporation, there are no comparative figures.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in £ sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that thetrue company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Nomia Holdings Limited (Formerly Nomia Limited)
Notes to the Financial Statements (Continued)
For the period ended 31 March 2024
1
Accounting policies
(Continued)
Page 3
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
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 amount 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The directors do not consider there to be any key estimates or judgements applicable to the company.

3
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2024
Number
Total
1

No directors remuneration was payable by the company to the directors during the year for their services to the company. The directors, who are also directors of other group companies, are remunerated elsewhere in the group.

Nomia Holdings Limited (Formerly Nomia Limited)
Notes to the Financial Statements (Continued)
For the period ended 31 March 2024
Page 4
4
Debtors
2024
Amounts falling due within one year:
£
Other debtors
100
5
Creditors: amounts falling due within one year
2024
£
Trade creditors
1,800
Accruals and deferred income
18,350
20,150
6
Called up share capital
2024
2024
Ordinary share capital
Number
£
Issued and not fully paid
Ordinary A shares of 0.1p each
61,500
61
Ordinary B shares of 0.1p each
31,000
31
Ordinary C shares of 0.1p each
7,500
8
100,000
100

The company has one class of ordinary shares which carry no rights to receive notice of, attend and vote at a general meeting of the company, or to receive dividends or participate in a distribution.

7
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Senior Statutory Auditor:
Jonathan Roberts
Statutory Auditor:
Moore Kingston Smith LLP
Nomia Holdings Limited (Formerly Nomia Limited)
Notes to the Financial Statements (Continued)
For the period ended 31 March 2024
Page 5
8
Events after the reporting date

On 1 April 2024, the company completed an acquisition of Nomia Group Limited, formerly Bell Procurement Management Limited, and its subsidiaries from Bell Microsystems Limited. This acquisition occurred after the balance sheet date of 31 March 2024 and therefore has not been reflected in these financial statements.

 

On 16 May 2024, 5,000 Ordinary C shares of 0.1p each were converted into Ordinary B shares of 0.1p each.

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