REGISTERED NUMBER: 07861144 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

NOVA-UK LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

10,366

13,822

CURRENT ASSETS

Stocks

33,950

27,900

Debtors

5

119,132

140,856

Cash at bank

97,982

142,310

251,064

311,066

CREDITORS

Amounts falling due within one year

6

80,695

143,965

NET CURRENT ASSETS

170,369

167,101

TOTAL ASSETS LESS CURRENT LIABILITIES

180,735

180,923

CREDITORS

Amounts falling due after more than one year

7

-

(9,110

)

PROVISIONS FOR LIABILITIES

8

(1,970

)

(2,626

)

NET ASSETS

178,765

169,187

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

178,665

169,087

SHAREHOLDERS' FUNDS

178,765

169,187

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

G J Falloon - Director

1.	STATUTORY INFORMATION

Nova-UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07861144

Registered office:

Unit 1

Whitehall Farm Offices

Lower Wick

Dursley

Gloucestershire

GL11 6DD

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

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 Income Statement, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

78,344

Disposals

(763

)

At 31 March 2026

77,581

DEPRECIATION

At 1 April 2025

64,522

Charge for year

3,455

Eliminated on disposal

(762

)

At 31 March 2026

67,215

NET BOOK VALUE

At 31 March 2026

10,366

At 31 March 2025

13,822

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

117,439

139,633

Other debtors

1,693

1,223

119,132

140,856

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

9,110

21,260

Trade creditors

4,106

8,913

Taxation and social security

7,092

18,568

Other creditors

60,387

95,224

80,695

143,965

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

9,110

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

1,970

2,626

Deferred

tax

£

Balance at 1 April 2025

2,626

Utilised during year

(656

)

Balance at 31 March 2026

1,970

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary Shares

1

100

100

10.	ULTIMATE CONTROLLING PARTY

The controlling party is G J Falloon.