For the financial year ended 31 March 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 of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the income statement within the financial statements.true

Noka Tattoo Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 22, Downshire Hill, London, United Kingdom, NW3 1NT.

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 disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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 £.

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

The company relies on the support of its directors for the provision of working capital. The directors have assessed the cash flow requirements of the company for a period of twelve months from the date of approval of these financial statements and are confident that they will be able to generate sufficient working capital from a combination of company profits and ongoing director support to enable the company to trade throughout at least that period. As a result, the directors regard the company as a going concern and have prepared the financial statements on that basis.true

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. Income is recognised at the point of invoicing.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation was recognised so as to write off the cost or valuation of assets less their residual values over their useful lives until the assets were disposed of.

The tax expense represents tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis.

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

Mr S Hall

Director and shareholder

In a previous period, Mr Hall loaned the company £22,976 as working capital. During the year, the company repaid the related party £8,058. The amount due to the related party at year end was £14,918 (2024: £22,976). The amount is unsecured, interest-free and repayable on demand.