Company registration number 13996742 (England and Wales)
NOVYY CORE I-PACK I LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
NOVYY CORE I-PACK I LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
NOVYY CORE I-PACK I LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Non-current assets
Investments
3
1,085,100
1,010,100
Current assets
Trade and other receivables
156,604
131,515
Cash and cash equivalents
1,429
36,871
158,033
168,386
Current liabilities
(68,020)
(35,828)
Net current assets
90,013
132,558
Net assets
1,175,113
1,142,658
Equity
Called up share capital
1,150,500
1,150,500
Other reserves
69,500
10,500
Retained earnings
(44,887)
(18,342)
Total equity
1,175,113
1,142,658

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

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his 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.

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 26 June 2026
Mr Ashish Saraff
Director
Company registration number 13996742 (England and Wales)
NOVYY CORE I-PACK I LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Novyy Core I-Pack I Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 7 Navigation Business Village, Navigation Way, Ashton-On-Ribble, Preston, Lancashire, United Kingdom, PR2 2YP.

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 £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the N true TL Assets Limited will continue to provide the financial support necessary for the company to maintain adequate resources and continue in operational existence for the foreseeable future. Accordingly, the director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Revenue is recognised at the fair value of the consideration received or receivable for investments in subsidiaries provided in the normal course of business. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
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.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

NOVYY CORE I-PACK I LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables 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.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables 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 payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
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

There were no employees in the current or prior years. The director did not receive any remuneration or pension benefit in the year. Only one director served during the year.

2025
2024
Number
Number
Total
1
1
NOVYY CORE I-PACK I LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
3
Fixed asset investments
2025
2024
£
£
Other investments other than loans
1,085,100
1,010,100
Movements in non-current investments
Other
£
Cost or valuation
At 1 January 2025
1,010,100
Additions
75,000
At 31 December 2025
1,085,100
Carrying amount
At 31 December 2025
1,085,100
At 31 December 2024
1,010,100
4
Related party transactions
Balances with related parties

The balances disclosed below were owed to Novyy Core-I-Pack I Limited by related parties by virtue of common control in relation to the outstanding amounts pertained coupon interest receivable.

At the end of the year Novyy Core I-Pack I Limited, a related party by virtue of common control owes £207 (2024: £2,693 owed) to NTL 70 Cstreet CV1 Ltd in relation to the coupon interest.

At the end of the year Novyy Core I-Pack I Limited, a related party by virtue of common control owes £9,000 (2024: £Nil) to NTL Assets Limited as a loan.

All the below loans are unsecured, interest fee and repayable on demand.

Amounts owed by
Amounts owed to
related parties
related parties
2025
2024
2025
2024
£
£
£
£
NTL 2 Cstreet CV1 Ltd
-
0
2,500
-
0
-
0
NTL 23 Krstreet CV2 Ltd
5,462
4,962
-
0
-
0
NTL 70 Cstreet CV1 Ltd
-
0
2,693
207
-
0
NTL 71 Cstreet CV1 Ltd
6,660
4,530
-
0
-
0
NTL 72 Cstreet CV1 Ltd
12,027
3,050
-
0
-
0
NTL 73 Cstreet CV1 Ltd
12,752
4,780
-
0
-
0
NTL 74 Cstreet CV1 Ltd
19,910
9,000
-
0
-
0
NTL Assets Limited
-
0
-
0
9,000
-
0
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