Company registration number 15212441 (England and Wales)
Nova Satus Capital Limited
Unaudited Financial Statements
For the year ended 31 August 2025
Nova Satus Capital Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 5
Nova Satus Capital Limited
Statement Of Financial Position
As at 31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
4
558,428
862,044
Current assets
Debtors
5
425,000
-
0
Cash at bank and in hand
213,365
132,289
638,365
132,289
Creditors: amounts falling due within one year
6
(1,228,039)
(1,000,899)
Net current liabilities
(589,674)
(868,610)
Net liabilities
(31,246)
(6,566)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(31,247)
(6,567)
Total equity
(31,246)
(6,566)

For the financial year ended 31 August 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 directors acknowledge their 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.

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

The financial statements were approved by the board of directors and authorised for issue on 17 July 2026 and are signed on its behalf by:
Mr M Johal
Mrs S Kaur
Director
Director
Company registration number 15212441 (England and Wales)
NOVA SATUS CAPITAL LIMITED
Nova Satus Capital Limited
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

Nova Satus Capital Limited is a private company limited by shares incorporated in England and Wales. The registered office is Quick Self Storage Nottingham Ltd, Building #100, Nuthall Road, Nottingham, England, NG8 5AB.

1.1
Reporting period

The financial statements cover a 10 month period in the prior year, as the reporting date was shortened from 31 October 2024 to 31 August 2024, in the companies first year of trading, in order to make the year end the same as the parent company. Therefore, the comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.

1.2
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.

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Fixed asset investments

Interests in quoted investments classed as fixed asset investments are initially measured at transaction price, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in profit or loss.

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.

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.

NOVA SATUS CAPITAL LIMITED
Nova Satus Capital Limited
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors 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 creditors, 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 creditors 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 creditors 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.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

NOVA SATUS CAPITAL LIMITED
Nova Satus Capital Limited
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
4
Fixed asset investments
2025
2024
£
£
Other investments other than loans
558,428
862,044
Fixed asset investments revalued

Fixed asset investments comprise :

Listed investments of £558,428 valued at fair value based upon quoted market values as at the 31 August 202 5 with a historical cost of £632,125.

Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 September 2024
862,044
Additions
564,808
Valuation changes
(67,402)
Disposals
(801,022)
At 31 August 2025
558,428
Carrying amount
At 31 August 2025
558,428
At 31 August 2024
862,044
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
425,000
-
0
NOVA SATUS CAPITAL LIMITED
Nova Satus Capital Limited
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
426,194
-
0
Amounts owed to group undertakings
349,999
499,999
Other creditors
451,846
500,900
1,228,039
1,000,899
7
Directors' transactions

At the balance sheet date there was an amount owing to the directors of £450,000 (2024: £500,000).

These loans are interest free and repayable upon demand.

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