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Registered Number: 15862674
England and Wales
Abridged Accounts
for the year ended 31 July 2026
for
NOBORI LIMITED

NOBORI LIMITED ###### Statement of Financial Position As at 31 July 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |
Tangible fixed assets |  | 0 |  | 865
Financial assets |  | 0 |  | 364,208
|  | 0 |  | 365,073
Current assets |  |
Debtors |  | 0 |  | 952
Cash at bank and in hand |  | 12,026 |  | 3,307
|  | 12,026 |  | 4,259
Creditors: amount falling due within one year |  | (2,195) |  | (368,326)
Net current assets/(liabilities) |  | 9,831 |  | (364,067)
Total assets less current liabilities |  | 9,831 |  | 1,006
Net assets/(liabilities) |  | 9,831 |  | 1,006
Capital and reserves |  |
Called up share capital |  | 2 |  | 2
Profit and loss account |  | 9,829 |  | 1,004
Shareholders fund |  | 9,831 |  | 1,006
For the year ended 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' Responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime of Part 15 of the Companies Act 2006. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A). Signed on behalf of the board of directors:
--------------------------------------------- Wing Tsz Lam Director |  |
Date approved: 18 August 2026 1

NOBORI LIMITED ###### Notes to the Accounts For the year ended 31 July 2026
Statutory Information Nobori Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number 15862674, registration address 10a High Street, Chislehurst, BR7 5AN, England. The presentation currency is £ sterling.
1. | Accounting Policies Basis of accounting The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Financial Reporting Standard for Smaller Entities (effective January 2016). Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the Balance Sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Exchange differences are recognised in the Profit and Loss account in the period in which they arise, except for the following: * exchange differences on transactions entered into to hedge certain foreign currency risks; and * exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income. Taxation Current tax, including UK corporation tax and foreign tax, is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date Dividends Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Proposed dividends are only included as liabilities in the financial statements when their payment has been approved by the shareholders prior to the balance sheet date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at historical cost or valuation less depreciation and any provision for impairment. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. Interest income Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis and taken to the Profit and Loss account by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition. Trade and other debtors Short-term debtors are measured at the transaction price less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts. Cash and cash equivalents Cash and cash equivalents are highly liquid investments and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year. Trade and other creditors Short-term creditors are measured at the transaction price. The other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, unless the effect of discounting would be immaterial, in which case they are stated at cost. Equity instruments Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of The Company.
2. | Average number of employees Average number of employees during the year was 0 (2025: 0).
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