NOI4 LIMITED


Directors	JOHNSON, Jonathan Michael
	JOHNSON, Maria


Company Secretary	JOHNSON, Maria


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


Registered Number	06399191 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		4,732,260		4,585,090
Investments	4		246,840		225,591
			4,979,100		4,810,681
Current assets
Debtors	5	56,443		49,147
Cash at bank and on hand		126,738		96,628
		183,181		145,775
Creditors amounts falling due within one year	6	(2,865,165)		(2,851,638)
Net current assets (liabilities)			(2,681,984)		(2,705,863)
Total assets less current liabilities			2,297,116		2,104,818
Creditors amounts falling due after one year	7		(1,167,239)		(1,141,436)
Net assets			1,129,877		963,382
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			1,128,877		962,382
Shareholders' funds			1,129,877		963,382

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. 06399191

NOI4 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.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Land and buildings	50
	Plant and machinery	5
	Fixtures and fittings	5
	Office Equipment	5

	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.	Tangible fixed assets

	Land & buildings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 24	4,583,683	6,768	4,590,451
Additions	147,920	-	147,920
At 31 March 25	4,731,603	6,768	4,738,371
Depreciation and impairment
At 01 April 24	-	5,361	5,361
Charge for year	-	750	750
At 31 March 25	-	6,111	6,111
Net book value
At 31 March 25	4,731,603	657	4,732,260
At 31 March 24	4,583,683	1,407	4,585,090

4.	Fixed asset investments
	Within investments are a portfolio of shareholdings with a value of £73,073 at 31 March 2025.

	Other investments¹	Total
	£	£
Cost or valuation
At 01 April 24	225,591	225,591
Additions	21,249	21,249
At 31 March 25	246,840	246,840
Net book value
At 31 March 25	246,840	246,840
At 31 March 24	225,591	225,591

	Notes
	¹Other investments other than loans

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	51,851	42,450
Other debtors	4,592	6,697
Total	56,443	49,147

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	5,927	41,155
Amounts owed to related parties	2,589,015	2,589,015
Taxation and social security	59,901	64,143
Other creditors	73,393	51,992
Accrued liabilities and deferred income	136,929	105,333
Total	2,865,165	2,851,638

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Amounts owed to related parties	1,167,239	1,141,436
Total	1,167,239	1,141,436

8.	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.