ACCOUNTS - Final Accounts preparation

Registered number: 10093697

NOONAH HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025


NOONAH HOLDINGS LIMITED REGISTERED NUMBER:10093697

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		17,685		17,685
Current assets
Debtors: amounts falling due within one year	5	-		165,000
Cash at bank and in hand		667,624		47,324
		667,624		212,324
Creditors: amounts falling due within one year	6	(493,260)		(2,861)
Net current assets			174,364		209,463
Total assets less current liabilities			192,049		227,148

Net assets			192,049		227,148

Capital and reserves
Called up share capital	400	400
Profit and loss account	191,649	226,748
	192,049	227,148

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 September 2025.

M R Franks

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1


NOONAH HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Noonah Holdings Limited is a private company limited by shares, incorporated in England and Wales (registered number: 10093697). Its registered office is Underwood Cottage Bar Road, Baslow, Bakewell, Derbyshire, DE45 1SF. The principal activities of the Company throughout the year continued to be that of a holding company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.

The Company’s functional and presentation currency is pounds sterling.

The following principal accounting policies have been applied:

2.2

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

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NOONAH HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.4

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.

2.5

Taxation

Tax is recognised in the Statement of Income and Retained Earnings.
The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Employees

The average monthly number of employees, including the directors, during the year was as follows:

			2025	2024
			No.	No.

			5	5

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NOONAH HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Net book value
	At 1 April 2024	17,685
	At 31 March 2025	17,685

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	-	165,000

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	2,760	170
Amounts owed to group undertakings	488,000	-
Accruals and deferred income	2,500	2,691
	493,260	2,861

7.	Controlling party

The ultimate controlling party was Together Employee-Ownership Trust, by virtue of its majority shareholding in the Company.

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