Registration number: 08884665

Nova Acoustics Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Nova Acoustics Ltd

(Registration number: 08884665)
Balance Sheet as at 31 December 2025

	Note	2025 £		2024 £
Fixed assets
Tangible assets	4		185,653		169,962
Current assets
Debtors	5	197,934		142,999
Cash at bank and in hand		187,880		198,053
		385,814		341,052
Creditors: Amounts falling due within one year	6	(299,257)		(270,020)
Net current assets			86,557		71,032
Total assets less current liabilities			272,210		240,994
Provisions for liabilities			(46,413)		(40,922)
Net assets			225,797		200,072
Capital and reserves
Called up share capital	7	111		109
Share premium reserve		99,989		79,991
Profit and loss account		125,697		119,972
Total equity			225,797		200,072

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 Acoustics 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

The company recognises revenue when, the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity, and specific criteria have been met for each of the company's activities.

Government grants

Government grants are accounted for under the performance model. They are credited to the profit and loss account in the period in which they are received.

Tax

The tax expense for the period comprises current and deferred 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Nova Acoustics Ltd

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

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and Machinery	15% Straight Line
Motor Vehicles	25% Reducing Balance
Bespoke Software	10% Straight Line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	20% Straight Line
Website	20% Straight Line

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 20 (2024 - 21).

Nova Acoustics Ltd

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

3	Intangible assets

	Website costs  £	Total £
Cost or valuation
At 1 January 2025	14,114	14,114
At 31 December 2025	14,114	14,114
Amortisation
At 1 January 2025	14,114	14,114
At 31 December 2025	14,114	14,114
Carrying amount
At 31 December 2025	-	-

4	Tangible assets

	Computer Equipment £	Motor vehicles  £	Plant and Equipment  £	Total £
Cost or valuation
At 1 January 2025	54,840	63,713	238,640	357,193
Additions	-	6,950	67,298	74,248
Disposals	-	(16,370)	(35,465)	(51,835)
At 31 December 2025	54,840	54,293	270,473	379,606
Depreciation
At 1 January 2025	32,028	39,024	116,179	187,231
Charge for the year	5,484	6,341	40,457	52,282
Eliminated on disposal	-	(10,096)	(35,464)	(45,560)
At 31 December 2025	37,512	35,269	121,172	193,953
Carrying amount
At 31 December 2025	17,328	19,024	149,301	185,653
At 31 December 2024	22,812	24,689	122,461	169,962

Nova Acoustics Ltd

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

5

Debtors

Current	2025 £	2024 £
Trade debtors	169,329	110,875
Prepayments	28,605	32,124
	197,934	142,999

6

Creditors

	2025 £	2024 £
Due within one year
Taxation and social security	283,835	253,006
Other creditors	15,422	17,014
	299,257	270,020

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary A of £0.01 each	10,000	100.00	10,000	100.00
Ordinary B of £0.01 each	444	4.44	435	4.35
Ordinary C of £0.01 each	444	4.44	435	4.35
Ordinary D of £0.01 (2024 - £0) each	222	2.22	-	-
	11,110	111	10,870	109

8	Parent and ultimate parent undertaking

The company's immediate parent is Nova & Co Holdings Ltd, incorporated in England and Wales.