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Company Registration No. SC460936 (Scotland)
NOVERIA LTD Unaudited accounts for the year ended 31 October 2025
NOVERIA LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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NOVERIA LTD Company Information for the year ended 31 October 2025
Director
James Fairbairn
Company Number
SC460936 (Scotland)
Registered Office
54 SIR THOMAS ELDER WAY KIRKCALDY FIFE KY2 6ZS
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NOVERIA LTD Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
4,309
3,699
Current assets
Cash at bank and in hand
21,168
12,499
Creditors: amounts falling due within one year
5
(11,878)
(16,743)
Net current assets/(liabilities)
9,290
(4,244)
Total assets less current liabilities
13,599
(545)
Creditors: amounts falling due after more than one year
6
(16,974)
-
Net liabilities
(3,375)
(545)
Capital and reserves
Called up share capital
7
2
2
Profit and loss account
(3,377)
(547)
Shareholders' funds
(3,375)
(545)
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 November 2025 and were signed on its behalf by
James Fairbairn Director Company Registration No. SC460936
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NOVERIA LTD Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
NOVERIA LTD is a private company, limited by shares, registered in Scotland, registration number SC460936. The registered office is 54 SIR THOMAS ELDER WAY, KIRKCALDY, FIFE, KY2 6ZS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25%
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 November 2024
25,415
Additions
2,764
At 31 October 2025
28,179
Depreciation
At 1 November 2024
21,716
Charge for the year
2,154
At 31 October 2025
23,870
Net book value
At 31 October 2025
4,309
At 31 October 2024
3,699
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NOVERIA LTD Notes to the Accounts for the year ended 31 October 2025
5
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
6,507
-
Taxes and social security
-
16,743
Loans from directors
5,371
-
11,878
16,743
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Taxes and social security
16,974
-
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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