Company registration number 15157655 (England and Wales)
NOSTOS VENTURES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
Sobell Rhodes LLP
The Kinetic Centre
Theobald Street
Elstree
Borehamwood
Hertfordshire
WD6 4PJ
NOSTOS VENTURES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
NOSTOS VENTURES LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
as restated
Notes
£
£
£
£
Fixed assets
Investments
3
40
-
0
Current assets
Debtors
4
268,746
75,247
Cash at bank and in hand
158,875
-
0
427,621
75,247
Creditors: amounts falling due within one year
5
(434,972)
(77,478)
Net current liabilities
(7,351)
(2,231)
Net liabilities
(7,311)
(2,231)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(7,411)
(2,331)
Total equity
(7,311)
(2,231)

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 directors acknowledge their 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 5 March 2026 and are signed on its behalf by:
Mr M Zaitsev
Director
Company registration number 15157655 (England and Wales)
NOSTOS VENTURES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Nostos Ventures Limited is a private company limited by shares incorporated in England and Wales. The registered office is C/O Sobell Rhodes Llp, The Kinetic Centre,, Theobald Street,, Elstree, Borehamwood,, Hertfordshire,, United Kingdom, WD6 4PJ.

1.1
Basis of preparation

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 a mounts in these financial statements are rounded to the nearest £1.

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

1.2
Going concern

The directors have a reasonable expectation the company will continue to have adequate resources to fund its working capital for the foreseeable future. true

As a result of her review, the director ha s taken appropriate measures to enable her to have a reasonable expectation that the company will have sufficient working capital for a period of at least 12 months from the date these financial statements have been approved.

On the basis of the above, the directors are of the opinion that there is no material uncertainty relating to going concern and therefore it is appropriate to prepare these financial statements on a going concern basis.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.4
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

NOSTOS VENTURES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

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

2025
2024
Number
Number
Total
2
2
3
Fixed asset investments
2025
2024
£
£
Shares in participating interest
40
-
0
Movements in fixed asset investments
Shares in associates
£
Cost or valuation
At 1 October 2024
-
Additions
40
At 30 September 2025
40
Carrying amount
At 30 September 2025
40
At 30 September 2024
-
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
268,746
75,247
NOSTOS VENTURES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
434,972
77,478
6
Prior period adjustment

The comparative information in the financial statements has been restated from the figures previously reported in the prior period financial statements as follows:

1. A prior year restatement of debtors of £75,000 was necessary to reflect an external loan made to another company. The loan was contracted with Nostos Ventures Limited however advanced by the director on behalf of the company. This adjustment resulted in an increase in debtors of £75,000 and a n increase in the other creditors of the same amount.

2. A prior year restatement of interest received of £247 was necessary for income previously not recognised in the profit and loss account for the loan restatement in point 1. This adjustment resulted in an increase in interest income of £247 and an increase in debtors of £247.

3. A prior year restatement of accountancy costs of £2,578 was necessary for expenses previously not recognised in the profit and loss account. Of this amount, £630 was paid by the director on behalf of the company and the remaining £1,948 has been recognised as an accrual. This adjustment resulted in an increase in accountancy costs of £2,578, an increase in other creditors of £630 and an increase in accruals of £1,948.

4. A prior year restatement of petty cash of £100 was necessary for the reclassification of £100 to other creditors.

The financial statements for the prior year have been restated as a result of the above omissions. The recognition of these omissions has resulted in the re-statement of the balance sheet and the profit and loss account. The results are summarised below:

Changes to the balance sheet
As previously reported
Adjustment
As restated at 30 Sep 2024
£
£
£
Current assets
-
-
-
Debtors due within one year
-
75,247
75,247
Creditors due within one year
Loans and overdrafts
100
(100)
-
0
Other creditors
-
(77,478)
(77,478)
Net assets
100
(2,331)
(2,231)
Capital and reserves
Profit and loss reserves
-
(2,331)
(2,331)
NOSTOS VENTURES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
6
Prior period adjustment
(Continued)
- 5 -
Changes to the profit and loss account
As previously reported
Adjustment
As restated
Period ended 30 September 2024
£
£
£
Administrative expenses
-
(2,578)
(2,578)
Interest receivable and similar income
-
247
247
Profit/(loss) for the financial period
-
(2,331)
(2,331)
Reconciliation of changes in equity
1 October
30 September
2023
2024
£
£
Adjustments to prior year
Accountancy fees
-
(2,578)
Interest receivable
-
247
Total adjustments
-
(2,331)
Equity as previously reported
-
100
Equity as adjusted
-
(2,231)
Analysis of the effect upon equity
Profit and loss reserves
-
(2,331)
Reconciliation of changes in profit/(loss) for the previous financial period
2024
£
Adjustments to prior year
Accountancy fees
(2,578)
Interest receivable
247
Total adjustments
(2,331)
Profit as previously reported
-
Loss as adjusted
(2,331)
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