NOI 2 LIMITED


Directors	JOHNSON, Jonathan Michael
	JOHNSON, Maria


Company Secretary	JOHNSON, Maria


Registered Address	6 Osborne Avenue
	Jesmond
	Newcastle Upon Tyne
	NE2 1JQ


Registered Number	04440444 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		716		716
Investments	4		63,370		63,370
			64,086		64,086
Current assets
Debtors		654,670		655,178
Cash at bank and on hand		65,517		50,327
		720,187		705,505
Creditors amounts falling due within one year	5	(173,509)		(158,216)
Net current assets (liabilities)			546,678		547,289
Total assets less current liabilities			610,764		611,375
Net assets			610,764		611,375
Capital and reserves
Called up share capital			2		2
Profit and loss account			610,762		611,373
Shareholders' funds			610,764		611,375

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 23 December 2025, and are signed on its behalf by:

JOHNSON, Jonathan Michael
Director

JOHNSON, Maria
Director

Registered Company No. 04440444

NOI 2 LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Intangible assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 24	716	716
At 31 March 25	716	716
Net book value
At 31 March 25	716	716
At 31 March 24	716	716

4.	Fixed asset investments
	Within investments are a portfolio of shareholdings with a value at 31 March 2025 as follows: Cash - £412.69 Shares - £21,599.10 TOTAL - £21,971.79

	Other investments¹	Total
	£	£
Cost or valuation
At 01 April 24	63,370	63,370
At 31 March 25	63,370	63,370
Net book value
At 31 March 25	63,370	63,370
At 31 March 24	63,370	63,370

	Notes
	¹Other investments other than loans

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	173,009	157,741
Accrued liabilities and deferred income	500	475
Total	173,509	158,216


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Provisions for liabilities
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.