REGISTERED NUMBER: 14229290 (England and Wales)

Unaudited Financial Statements

for the Period 1 August 2024 to 31 December 2024

for

Noava Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Pillai

REGISTERED OFFICE:

147a High Street

Waltham Cross

EN8 7AP

REGISTERED NUMBER:

14229290 (England and Wales)

ACCOUNTANTS:

Thickbroom Coventry Limited

Chartered Accountants

147a High Street

Waltham Cross

EN8 7AP

FIXED ASSETS

Tangible assets

4

70,529

3,848

Investments

5

5,816,343

5,108,675

Investment property

6

1,129,760

1,129,760

7,016,632

6,242,283

CURRENT ASSETS

Debtors

7

11,931,052

2,975,596

Cash at bank

13,132,704

13,496,867

25,063,756

16,472,463

CREDITORS

Amounts falling due within one year

8

(31,585,541

)

(22,392,756

)

NET CURRENT LIABILITIES

(6,521,785

)

(5,920,293

)

TOTAL ASSETS LESS CURRENT LIABILITIES

494,847

321,990

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

494,747

321,890

SHAREHOLDERS' FUNDS

494,847

321,990

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 director and authorised for issue on 5 September 2025 and were signed by:

J Pillai - Director

1.	STATUTORY INFORMATION

Noava Investments 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the period 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

3,988

Additions

70,000

At 31 December 2024

73,988

DEPRECIATION

At 1 August 2024

140

Charge for period

3,319

At 31 December 2024

3,459

NET BOOK VALUE

At 31 December 2024

70,529

At 31 July 2024

3,848

5.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST

At 1 August 2024

253

5,108,422

5,108,675

Additions

-

1,000,001

1,000,001

Disposals

-

(292,333

)

(292,333

)

At 31 December 2024

253

5,816,090

5,816,343

NET BOOK VALUE

At 31 December 2024

253

5,816,090

5,816,343

At 31 July 2024

253

5,108,422

5,108,675

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

and 31 December 2024

1,129,760

NET BOOK VALUE

At 31 December 2024

1,129,760

At 31 July 2024

1,129,760

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2024

£

£

Amounts owed by group undertakings

9,141,049

341,049

Other debtors

2,790,003

2,634,547

11,931,052

2,975,596

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2024

£

£

Bank loans and overdrafts

8,000,000

-

Taxation and social security

160,169

102,031

Other creditors

23,425,372

22,290,725

31,585,541

22,392,756