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Registered number: 14408762
Nobu Statutory Limited
Unaudited Financial Statements
For the Period 1 November 2025 to 31 July 2026
Nobu Statutory Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
Nobu Statutory Limited
Statement of Financial Position
As At 31 July 2026
Statement of Financial Position
Registered number: 14408762

| 31 July 2026 | 31 October 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 48,035 |  | 73,119
Tangible Assets | 5 |  | 1,416 |  | 112
|  |  | 49,451 |  | 73,231
CURRENT ASSETS
Debtors | 6 | 719,174 |  | 42,643 |
Cash at bank and in hand |  | 209,177 |  | 48,611 |
|  | 928,351 |  | 91,254 |
Creditors: Amounts Falling Due Within One Year | 7 | (449,452 ) |  | (116,143 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 478,899 |  | (24,889 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 528,350 |  | 48,342
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (354 ) |  | -
NET ASSETS |  |  | 527,996 |  | 48,342
CAPITAL AND RESERVES
Called up share capital | 8 |  | 121 |  | 114
Share premium account |  |  | 249,889 |  | 186,534
Income Statement |  |  | 277,986 |  | (138,306 )
SHAREHOLDERS' FUNDS |  |  | 527,996 |  | 48,342

Page 1
Page 2
Nobu Statutory Limited
Statement of Financial Position (continued)
As At 31 July 2026
For the period ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr Nathaniel Ager Director
14 August 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Nobu Statutory Limited
Notes to the Financial Statements
For the Period 1 November 2025 to 31 July 2026
Notes to the Financial Statements
1. General Information
Nobu Statutory Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14408762 . The registered office is The Octagon, Wells Road, Ilkley, West Yorkshire, LS29 9JB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of certain financial instruments at fair value, and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
When preparing the financial statements, the director has made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the director has no intention to liquidate the company or to cease trading. In assessing whether the going concern assumption is appropriate, the director has taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes the recovery of compensation and interest from purchased litigation rights.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets relate to website design and development, and are are measured at cost less accumulated amortisation. Amortisation is charged to the income statement over the asset's estimated economic life of 3 years.
2.5. Research and Development
Intangible assets relating to research and development are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. Amortisation is charged to the income statement on a straight line basis over the asset's estimated useful economic lives of 3 years.
2.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | 33% on cost

2.7. Financial Instruments
As permitted by FRS102 (paragraph 11.2(c)), the company has elected to apply the recognition and measurement provisions of IFRS 9 'Financial Instruments' whilst complying with the disclosure requirements of FRS102 Section 1A.
Financial Assets
Purchased rights to compensation and interest are financial assets which do not meet the criteria for measurement at amortised cost or fair value through other comprehensive income. Consequently, the assets are recognised at fair value. Initial recognition at fair value occurs when a legal right to receive payment is established, and the asset can be reliably valued. Subsequently, the assets are measured at fair value at each reporting date, with gains or losses recognised in the income statement.
Page 3
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Nobu Statutory Limited
Notes to the Financial Statements (continued)
For the Period 1 November 2025 to 31 July 2026
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2025: NIL)
1 -
4. Intangible Assets

| Other | Development Costs | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2025 | 3,520 | 97,598 | 101,118
Disposals | (3,520 ) | - | (3,520 )
As at 31 July 2026 | - | 97,598 | 97,598
Amortisation
As at 1 November 2025 | 2,836 | 25,163 | 27,999
Provided during the period | 684 | 24,400 | 25,084
Disposals | (3,520 ) | - | (3,520 )
As at 31 July 2026 | - | 49,563 | 49,563
Net Book Value
As at 31 July 2026 | - | 48,035 | 48,035
As at 1 November 2025 | 684 | 72,435 | 73,119

Page 4
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Nobu Statutory Limited
Notes to the Financial Statements (continued)
For the Period 1 November 2025 to 31 July 2026
5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 November 2025 | 642
Additions | 1,545
As at 31 July 2026 | 2,187
Depreciation
As at 1 November 2025 | 530
Provided during the period | 241
As at 31 July 2026 | 771
Net Book Value
As at 31 July 2026 | 1,416
As at 1 November 2025 | 112

6. Debtors

| 31 July 2026 |  | 31 October 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,820 |  | -
Other debtors | 717,354 |  | 10,693
| 719,174 |  | 10,693
Due after more than one year
Other debtors | - |  | 31,950
| 719,174 |  | 42,643

7. Creditors: Amounts Falling Due Within One Year

| 31 July 2026 |  | 31 October 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 27,981 |  | 11,975
Bank loans and overdrafts | 250,000 |  | 98,000
Other creditors | 68,622 |  | 6,168
Taxation and social security | 102,849 |  | -
| 449,452 |  | 116,143

8. Share Capital

| 31 July 2026 |  | 31 October 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 121 |  | 114

Page 5
Page 6
Nobu Statutory Limited
Notes to the Financial Statements (continued)
For the Period 1 November 2025 to 31 July 2026
9. Financial Instruments
Other debtors include the carrying value of financial instruments measured at fair value of £695,692 (2025: £nil).
The fair value movement on financial instruments recognised in the income statement in the period was £695,692 (2025: £nil)
The valuation incorporates the director's assessment of the probability of receipt and the expected timing of settlement.
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
Director 1
At start of period - £0
Amounts advanced - £10,000
Amounts repaid - (£0)
At end of period - £10,000
The above loan is unsecured, interest free and repayable on demand.
Page 6