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Registration number: 13762517

Nova & Co Holdings Ltd
Annual Report and Unaudited Financial Statements
For The Year Ended 31 December 2025

Nova & Co Holdings Ltd

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 3

Nova & Co Holdings Ltd

(Registration number: 13762517)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |  |  |
Investments | 3 |  | 100 |  | 100
Current assets |  |  |  |  |
Debtors | 4 | 50,000 |  | 60,000 |
Cash at bank and in hand |  | 1,548,148 |  | 1,206,077 |
|  | 1,598,148 |  | 1,266,077 |
Creditors: Amounts falling due within one year | 5 | (35,127) |  | (78,375) |
Net current assets |  |  | 1,563,021 |  | 1,187,702
Net assets |  |  | 1,563,121 |  | 1,187,802
Capital and reserves |  |  |  |  |
Called up share capital | 6 | 200 |  | 200 |
Profit and loss account |  | 1,562,921 |  | 1,187,602 |
Total equity |  |  | 1,563,121 |  | 1,187,802

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 12 May 2026

......................................... Mr Adam Thomas Martin Director

Nova & Co Holdings Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 December 2025

1 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

Group accounts not prepared

The Company, as a parent company of a small group, is not required to prepare group accounts by virtue of the exemption within s399 Companies Act 2006..

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Dividends on equity securities are recognised in income when receivable.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

2 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Nova & Co Holdings Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 December 2025

3 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 100 | 100

Subsidiaries | £
Cost or valuation
At 1 January 2025 | 100
Provision
Carrying amount
At 31 December 2025 | 100
At 31 December 2024 | 100

4 | Debtors

| 2025 £ | 2024 £
Other debtors | 50,000 | 60,000
| 50,000 | 60,000

5 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 6,938 | 7,706
Other creditors | 28,189 | 70,669
| 35,127 | 78,375

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100
Ordinary A of £1 each | 100 | 100 | 100 | 100
| 200 | 200 | 200 | 200