REGISTERED NUMBER: 12835272 (England and Wales)

FINANCIAL STATEMENTS FOR THE PERIOD 1 SEPTEMBER 2025 TO 31 MARCH 2026

FOR

Novascapes Design & Build Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P J D A Gomes

C R Nimmo

REGISTERED OFFICE:

Sherwood House

41 Queens Road

Farnborough

Hants

GU14 6JP

REGISTERED NUMBER:

12835272 (England and Wales)

ACCOUNTANTS:

Jones & Co

Sherwood House

41 Queens Road

Farnborough

Hants

GU14 6JP

FIXED ASSETS

Tangible assets

4

8,744

11,072

CURRENT ASSETS

Cash at bank

30,998

22,528

CREDITORS

Amounts falling due within one year

5

34,910

23,029

NET CURRENT LIABILITIES

(3,912

)

(501

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,832

10,571

CREDITORS

Amounts falling due after more than one year

6

-

(725

)

PROVISIONS FOR LIABILITIES

(1,884

)

(2,084

)

NET ASSETS

2,948

7,762

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

2,946

7,760

2,948

7,762

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

The members have not required the company to obtain an audit of its financial statements for the period 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 7 August 2026 and were signed on its behalf by:

P J D A Gomes - Director

1.	STATUTORY INFORMATION

Novascapes Design & Build Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 represents net invoiced sales of goods and services, excluding value added tax and is recognised once the work is completed.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

20% on reducing balance

Taxation

Taxation for the year comprises current tax recognised as 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 not recognised in respect of any timing differences that have originated but not reversed at the balance sheet date since the amount is not considered to be material.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Office

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2025

2,043

20,750

2,524

25,317

Additions

442

-

-

442

Disposals

-

(3,250

)

-

(3,250

)

At 31 March 2026

2,485

17,500

2,524

22,509

DEPRECIATION

At 1 September 2025

969

11,996

1,280

14,245

Charge for period

177

1,077

145

1,399

Eliminated on disposal

-

(1,879

)

-

(1,879

)

At 31 March 2026

1,146

11,194

1,425

13,765

NET BOOK VALUE

At 31 March 2026

1,339

6,306

1,099

8,744

At 31 August 2025

1,074

8,754

1,244

11,072

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 September 2025

and 31 March 2026

17,500

DEPRECIATION

At 1 September 2025

10,117

Charge for period

1,077

At 31 March 2026

11,194

NET BOOK VALUE

At 31 March 2026

6,306

At 31 August 2025

7,383

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.8.25

£

£

Hire purchase contracts

2,537

4,349

Taxation and social security

7,652

6,843

Other creditors

24,721

11,837

34,910

23,029

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.8.25

£

£

Hire purchase contracts

-

725