2024-10-01 2025-12-31 2025-12-31 false 15991858 TAXNOVA LTD 2026-03-16 62012 false iso4217:GBP xbrli:pure 15991858 2024-09-30 15991858 2025-12-31 15991858 2024-10-01 2025-12-31 15991858 2024-09-29 15991858 2024-09-30 15991858 2024-09-30 2024-09-30 15991858 bus:SmallEntities 2024-10-01 2025-12-31 15991858 bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-12-31 15991858 bus:FullAccounts 2024-10-01 2025-12-31 15991858 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-12-31 15991858 core:WithinOneYear 2025-12-31 15991858 core:AfterOneYear 2025-12-31 15991858 core:WithinOneYear 2024-09-30 15991858 core:AfterOneYear 2024-09-30 15991858 core:ShareCapital 2025-12-31 15991858 core:SharePremium 2025-12-31 15991858 core:RevaluationReserve 2025-12-31 15991858 core:OtherReservesSubtotal 2025-12-31 15991858 core:RetainedEarningsAccumulatedLosses 2025-12-31 15991858 core:ShareCapital 2024-09-30 15991858 core:SharePremium 2024-09-30 15991858 core:RevaluationReserve 2024-09-30 15991858 core:OtherReservesSubtotal 2024-09-30 15991858 core:RetainedEarningsAccumulatedLosses 2024-09-30 15991858 core:LandBuildings 2025-12-31 15991858 core:PlantMachinery 2025-12-31 15991858 core:Vehicles 2025-12-31 15991858 core:FurnitureFittings 2025-12-31 15991858 core:OfficeEquipment 2025-12-31 15991858 core:NetGoodwill 2025-12-31 15991858 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 15991858 core:ListedExchangeTraded 2025-12-31 15991858 core:UnlistedNon-exchangeTraded 2025-12-31 15991858 core:LandBuildings 2024-09-30 15991858 core:PlantMachinery 2024-09-30 15991858 core:Vehicles 2024-09-30 15991858 core:FurnitureFittings 2024-09-30 15991858 core:OfficeEquipment 2024-09-30 15991858 core:NetGoodwill 2024-09-30 15991858 core:IntangibleAssetsOtherThanGoodwill 2024-09-30 15991858 core:ListedExchangeTraded 2024-09-30 15991858 core:UnlistedNon-exchangeTraded 2024-09-30 15991858 core:LandBuildings 2024-10-01 2025-12-31 15991858 core:PlantMachinery 2024-10-01 2025-12-31 15991858 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2024-09-30 15991858 dpl:GroupUndertakings 2024-09-30 2024-09-30 15991858 dpl:ParticipatingInterests 2024-09-30 2024-09-30 15991858 dpl:GroupUndertakings core:ListedExchangeTraded 2024-09-30 2024-09-30 15991858 core:ListedExchangeTraded 2024-09-30 2024-09-30 15991858 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-09-30 2024-09-30 15991858 core:UnlistedNon-exchangeTraded 2024-09-30 2024-09-30 15991858 core:NetGoodwill 2025-12-31 15991858 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 15991858 core:LandBuildings 2025-12-31 15991858 core:PlantMachinery 2025-12-31 15991858 core:Vehicles 2025-12-31 15991858 core:FurnitureFittings 2025-12-31 15991858 core:OfficeEquipment 2025-12-31 15991858 core:AfterOneYear 2025-12-31 15991858 core:WithinOneYear 2025-12-31 15991858 core:ListedExchangeTraded 2025-12-31 15991858 core:UnlistedNon-exchangeTraded 2025-12-31 15991858 core:ShareCapital 2025-12-31 15991858 core:SharePremium 2025-12-31 15991858 core:RevaluationReserve 2025-12-31 15991858 core:OtherReservesSubtotal 2025-12-31 15991858 core:RetainedEarningsAccumulatedLosses 2025-12-31 15991858 core:NetGoodwill 2024-09-30 15991858 core:IntangibleAssetsOtherThanGoodwill 2024-09-30 15991858 core:LandBuildings 2024-09-30 15991858 core:PlantMachinery 2024-09-30 15991858 core:Vehicles 2024-09-30 15991858 core:FurnitureFittings 2024-09-30 15991858 core:OfficeEquipment 2024-09-30 15991858 core:AfterOneYear 2024-09-30 15991858 core:WithinOneYear 2024-09-30 15991858 core:ListedExchangeTraded 2024-09-30 15991858 core:UnlistedNon-exchangeTraded 2024-09-30 15991858 core:ShareCapital 2024-09-30 15991858 core:SharePremium 2024-09-30 15991858 core:RevaluationReserve 2024-09-30 15991858 core:OtherReservesSubtotal 2024-09-30 15991858 core:RetainedEarningsAccumulatedLosses 2024-09-30 15991858 core:NetGoodwill 2024-09-29 15991858 core:IntangibleAssetsOtherThanGoodwill 2024-09-29 15991858 core:LandBuildings 2024-09-29 15991858 core:PlantMachinery 2024-09-29 15991858 core:Vehicles 2024-09-29 15991858 core:FurnitureFittings 2024-09-29 15991858 core:OfficeEquipment 2024-09-29 15991858 core:AfterOneYear 2024-09-29 15991858 core:WithinOneYear 2024-09-29 15991858 core:ListedExchangeTraded 2024-09-29 15991858 core:UnlistedNon-exchangeTraded 2024-09-29 15991858 core:ShareCapital 2024-09-29 15991858 core:SharePremium 2024-09-29 15991858 core:RevaluationReserve 2024-09-29 15991858 core:OtherReservesSubtotal 2024-09-29 15991858 core:RetainedEarningsAccumulatedLosses 2024-09-29 15991858 core:AfterOneYear 2024-10-01 2025-12-31 15991858 core:WithinOneYear 2024-10-01 2025-12-31 15991858 core:Non-currentFinancialInstruments core:CostValuation 2024-10-01 2025-12-31 15991858 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-10-01 2025-12-31 15991858 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-10-01 2025-12-31 15991858 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-10-01 2025-12-31 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core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-09-30 15991858 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-09-30 15991858 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-09-30 15991858 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-09-30 15991858 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-09-30 15991858 bus:Director1 2024-10-01 2025-12-31 15991858 bus:Director2 2024-10-01 2025-12-31

TAXNOVA LTD

Registered Number
15991858
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2025

TAXNOVA LTD
Company Information
for the period from 1 October 2024 to 31 December 2025

Directors | MALYKH, Maria
| NICHKOV, Georgy

Registered Address | Arquen House
| 4-6 Spicer Street
| St. Albans
| AL3 4PQ

Registered Number | 15991858 (England and Wales)

TAXNOVA LTD
Balance Sheet as at
31 December 2025

| Notes | 2025
--- | --- | ---
|  | £ |  | £
Current assets |  |  |  |
Debtors | 3 | 8,436 |  |
Cash at bank and on hand |  | 142 |  |
|  | 8,578 |  |
Creditors amounts falling due within one year | 4 | (27,306) |  |
Net current assets (liabilities) |  |  |  | (18,728)
Total assets less current liabilities |  |  |  | (18,728)
Net assets |  |  |  | (18,728)
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 3,000
Profit and loss account |  |  |  | (21,728)
Shareholders' funds |  |  |  | (18,728)

- 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 16 March 2026, and are signed on its behalf by:
MALYKH, Maria Director
NICHKOV, Georgy Director Registered Company No. 15991858

TAXNOVA LTD
Notes to the Financial Statements
for the period ended 31 December 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.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| The financial statements have been prepared on the going concern basis notwithstanding the fact that the company has a deficiency on shareholders' funds at the period end. The director considers the basis to be appropriate as the parent company, TaxNova AI, Inc, has sufficient reserves to support the company to trade for a minimum of 12 months from the date the financial statements were authorised for issue.

| 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 rendering of services.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the income statement in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| 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.

2. | Average number of employees
--- | ---

|  | 2025
| Average number of employees during the year | 2

3. | Debtors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Amounts owed by group undertakings | 1,244
| Other debtors | 2,421
| Prepayments and accrued income | 4,771
| Total | 8,436

| At the balance sheet date, the company was owed £1,244 by its ultimate controlling party, TaxNova AI Inc, based in the United States of America. The loan is unsecured, interest-free, and repayable on demand.

4. | Creditors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Trade creditors / trade payables | 6,024
| Other creditors | 18,127
| Accrued liabilities and deferred income | 3,155
| Total | 27,306

| At the balance sheet date, the company owed £4,980 to two Directors and this balance is included within other creditors. The loans are unsecured, interest-free, and repayable on demand.