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REGISTERED NUMBER: 12252211 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

NOVA CONSTRUCTION LIMITED

NOVA CONSTRUCTION LIMITED (REGISTERED NUMBER: 12252211)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 7 |

NOVA CONSTRUCTION LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTORS: | B L Vernon

| T S J North

| SECRETARY: | J North

| REGISTERED OFFICE: | 28 Wilton Road

| Bexhill on Sea

| East Sussex

| TN40 1EZ

| REGISTERED NUMBER: | 12252211 (England and Wales)

| ACCOUNTANTS: | Ashdown Hurrey

| Chartered Accountants & Business Advisers

| 28 Wilton Road

| Bexhill on Sea

| East Sussex

| TN40 1EZ

NOVA CONSTRUCTION LIMITED (REGISTERED NUMBER: 12252211)

BALANCE SHEET

31 OCTOBER 2025

| 31.10.25 | 31.10.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 7,792 |  | 9,391 |  |

CURRENT ASSETS

Stocks | 5,000 |  | 5,000 |  |

Debtors | 5 | 43,179 |  | 52,300 |  |

Cash at bank | 19,396 |  | 23,798 |  |

67,575 |  | 81,098 |  |

CREDITORS

Amounts falling due within one year | 6 | 67,423 |  | 72,328 |  |

NET CURRENT ASSETS | 152 |  | 8,770 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,944 |  | 18,161 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (4,160 | ) | (14,166 | ) |

PROVISIONS FOR LIABILITIES | (1,948 | ) | (1,784 | ) |

NET ASSETS | 1,836 |  | 2,211 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 1,736 |  | 2,111 |  |

1,836 |  | 2,211 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

NOVA CONSTRUCTION LIMITED (REGISTERED NUMBER: 12252211)

BALANCE SHEET - continued

31 OCTOBER 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 April 2026 and were signed on its behalf by:

T S J North - Director

B L Vernon - Director

NOVA CONSTRUCTION LIMITED (REGISTERED NUMBER: 12252211)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| Nova Construction Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| In preparing the financial statements, the directors are required to make an assessment of the ability of the company to continue as a going concern. The directors have considered all available evidence for the company which covers the 12 month period from the date of signing these financial statements. The directors have paid particular attention to likely cashflow requirements and the future availability of adequate cashflow to the company.

| On the basis of this consideration, the directors are confident that the company has adequate resources to continue in operational existence and to meet its liabilities as they fall due for the foreseeable future. In reaching this conclusion they are satisfied that no material uncertainty exists. As a result of the above, the directors have concluded that it remains appropriate to adopt a going concern basis of preparation in these financial statements and that no material uncertainty exists in reaching this conclusion.

| Turnover

| Turnover represents net invoiced sales of services excluding value added tax. Turnover is recognised when the company receives the right to consideration.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

NOVA CONSTRUCTION LIMITED (REGISTERED NUMBER: 12252211)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 November 2024 | 23,788 |  |

| Additions | 1,118 |  |

| At 31 October 2025 | 24,906 |  |

| DEPRECIATION

| At 1 November 2024 | 14,397 |  |

| Charge for year | 2,717 |  |

| At 31 October 2025 | 17,114 |  |

| NET BOOK VALUE

| At 31 October 2025 | 7,792 |  |

| At 31 October 2024 | 9,391 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Amounts recoverable on contract | 21,979 |  | 52,300 |  |

| Other debtors | 7,083 |  | - |  |

| VAT | 14,117 |  | - |  |

43,179 |  | 52,300 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Bank loans and overdrafts | 10,001 |  | 9,996 |  |

| Trade creditors | 31,692 |  | 35,952 |  |

| Tax | 14,228 |  | 5,586 |  |

| Social security and other taxes | 5,298 |  | 2,130 |  |

| VAT | - |  | 12,275 |  |

| Directors' current accounts | 3,875 |  | 3,218 |  |

| Accrued expenses | 2,329 |  | 3,171 |  |

67,423 |  | 72,328 |  |

NOVA CONSTRUCTION LIMITED (REGISTERED NUMBER: 12252211)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Bank loans - 1-2 years | 4,160 |  | 9,996 |  |

| Bank loans - 2-5 years | - |  | 4,170 |  |

4,160 |  | 14,166 |  |

8. | RELATED PARTY DISCLOSURES

| As at the balance sheet date, the directors were owed £3,875 from the company. There are no terms attached and the loans are repayable on demand.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

NOVA CONSTRUCTION LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Nova Construction Limited for the year ended 31 October 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the Board of Directors of Nova Construction Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Nova Construction Limited and state those matters that we have agreed to state to the Board of Directors of Nova Construction Limited, as a body, in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nova Construction Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Nova Construction Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Nova Construction Limited. You consider that Nova Construction Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Nova Construction Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ashdown Hurrey

Chartered Accountants & Business Advisers

28 Wilton Road

Bexhill on Sea

East Sussex

TN40 1EZ

23 April 2026