REGISTERED NUMBER: 11455878 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

NOVUM TECHNOLOGY SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J C Roberts

REGISTERED OFFICE:

Unit 4 Green Lane Business Park

238 Green Lane

New Eltham

London

SE9 3TL

REGISTERED NUMBER:

11455878 (England and Wales)

ACCOUNTANTS:

Bayar Hughes & Co

Chartered Certified Accountants

4 Green Lane Business Park

238 Green lane

New Eltham

London

SE9 3TL

FIXED ASSETS

Intangible assets

4

7,840

8,960

Tangible assets

5

2,183

2,058

10,023

11,018

CURRENT ASSETS

Debtors

6

1,055

1,643

Cash at bank

45,880

23,809

46,935

25,452

CREDITORS

Amounts falling due within one year

7

23,848

22,513

NET CURRENT ASSETS

23,087

2,939

TOTAL ASSETS LESS CURRENT LIABILITIES

33,110

13,957

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

33,109

13,956

SHAREHOLDERS' FUNDS

33,110

13,957

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 September 2025 and were signed by:

Mr J C Roberts - Director

1.	STATUTORY INFORMATION

Novum Technology Solutions 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.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

11,200

AMORTISATION

At 1 August 2024

2,240

Charge for year

1,120

At 31 July 2025

3,360

NET BOOK VALUE

At 31 July 2025

7,840

At 31 July 2024

8,960

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

3,083

Additions

775

At 31 July 2025

3,858

DEPRECIATION

At 1 August 2024

1,025

Charge for year

650

At 31 July 2025

1,675

NET BOOK VALUE

At 31 July 2025

2,183

At 31 July 2024

2,058

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

629

1,643

Other debtors

426

-

1,055

1,643

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

901

-

Taxation and social security

12,234

5,868

Other creditors

10,713

16,645

23,848

22,513