CN Innovative Finance Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of CN Innovative Finance Ltd for the year ended 30 November 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CN Innovative Finance Ltd which comprise the Profit and Loss Account, the 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the director of CN Innovative Finance Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of CN Innovative Finance Ltd and state those matters that we have agreed to state to the director of CN Innovative Finance Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CN Innovative Finance Ltd and its director as a body for our work or for this report.

It is your duty to ensure that CN Innovative Finance Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of CN Innovative Finance Ltd . You consider that CN Innovative Finance Ltd 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 accounts of CN Innovative Finance Ltd . 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 financial statements.

CKR

11 August 2026

C K R

Chartered Certified Accountants

CKR House

70 East Hill

Dartford

Kent

DA1 1RZ

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CN Innovative Finance Ltd

Balance Sheet

As At 30 November 2025

Balance Sheet

Registered number: 09857651

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,877		516

			1,877		516
CURRENT ASSETS
Debtors	5	64,571		35,258
Cash at bank and in hand		19,176		36,947

		83,747		72,205
Creditors: Amounts Falling Due Within One Year	6	(71,816 )		(42,515 )

NET CURRENT ASSETS (LIABILITIES)			11,931		29,690

TOTAL ASSETS LESS CURRENT LIABILITIES			13,808		30,206

Creditors: Amounts Falling Due After More Than One Year	7		-		(7,970 )

NET ASSETS			13,808		22,236

CAPITAL AND RESERVES
Called up share capital	8		200		200
Profit and Loss Account			13,608		22,036

SHAREHOLDERS' FUNDS			13,808		22,236

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CN Innovative Finance Ltd

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 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 Profit and Loss Account.

On behalf of the board

Mr Christopher Naidu

Director

11 August 2026

The notes on pages 4 to 6 form part of these financial statements.

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CN Innovative Finance Ltd

Notes to the Financial Statements

For The Year Ended 30 November 2025

Notes to the Financial Statements

1. General Information

CN Innovative Finance Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09857651 . The registered office is CKR House, 70 East Hill, Dartford, Kent, DA1 1RZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention 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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Fixtures & Fittings	25% Reducing balance basis
Computer Equipment	25% Reducing balance basis

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

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.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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CN Innovative Finance Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 December 2024	340	5,376	5,716
Additions	-	1,986	1,986

As at 30 November 2025	340	7,362	7,702

Depreciation
As at 1 December 2024	295	4,905	5,200
Provided during the period	11	614	625

As at 30 November 2025	306	5,519	5,825

Net Book Value
As at 30 November 2025	34	1,843	1,877

As at 1 December 2024	45	471	516

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	26,775	13,483
CNIF Property	37,796	21,775

	64,571	35,258

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	-	1,363
Corporation tax	69,571	39,229
Other taxes and social security	262	-
Accruals and deferred income	1,900	1,900
Director's loan account	83	23

	71,816	42,515

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	7,970

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CN Innovative Finance Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

8. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100
100 Ordinary B shares of £ 1.00 each	100	100

	200	200

9. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	216,500	114,100

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