xbrl

SC069603falseLetting of domestic property2025-04-012026-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:CompanySecretary12025-04-012026-03-31http://www.companieshouse.gov.uk/pt:PlantMachinery2025-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-03-31http://www.companieshouse.gov.uk/cd:Director12025-04-012026-03-31http://www.companieshouse.gov.uk/pt:PlantMachinery2026-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2026-03-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2025-04-012026-03-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-04-012026-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2026-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-03-31http://www.companieshouse.gov.uk/2025-04-012026-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:FRS1022025-04-012026-03-31http://www.companieshouse.gov.uk/2026-03-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-04-012026-03-31http://www.companieshouse.gov.uk/cd:FilletedAccounts2025-04-012026-03-31iso4217:GBPxbrli:sharesxbrli:pure


Registered number: SC069603






Noxota Limited


ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2026


ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2026





DIRECTOR
J A Stewart



SECRETARY
G S Veitch


REGISTERED OFFICE
Southfield House
75 Carnbee Avenue
Edinburgh
City of Edinburgh
EH16 6GA


COMPANY DETAILS
Private company limited by share registered in SC - Scotland, registered number SC069603



ACCOUNTANTS
Hodgson and Company
16 Barnes Green
Livingston
West Lothian
EH54 8PP


ACCOUNTS
FOR THEYEARENDED31 MARCH 2026



CONTENTS



		Page







Balance Sheet		3

Notes To The Accounts		4


BALANCE SHEET AT 31 March 2026

			2026		2025
	Notes		£		£

FIXED ASSETS
Tangible assets	3		2,244,459		1,818,567

CURRENT ASSETS
Cash at bank and in hand		68,361		23,410
		68,361		23,410
CREDITORS: Amounts falling due within one year	5	9,391		-
NET CURRENT ASSETS			58,970		23,410
TOTAL ASSETS LESS CURRENT LIABILITIES			2,303,429		1,841,977


CREDITORS: Amounts falling due after more than one year	6		32,340		36,816


PROVISIONS FOR LIABILITIES AND CHARGES	7		152,000		-

NET ASSETS			2,119,089		1,805,161

CAPITAL AND RESERVES

Called up share capital			30,000		30,000
Revaluation reserve	1d,8		834,190		560,298
Profit and loss account			1,254,899		1,214,863
SHAREHOLDER'S FUNDS			2,119,089		1,805,161

For the year ending 31 March 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 24 August 2026 and signed on their behalf by



.............................
J A Stewart
Director




2. EMPLOYEES

	2026	2025
	No.	No.
Average number of employees	1	1




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the cost of the assets less their residual value over their estimated useful lives.




1c. Investment Properties

Investment properties are included in the financial statements at open market value. No depreciation is provided on such property in compliance with the Financial Reporting Standard for Smaller Entities. This departure from Companies Act requirements is necessary to show a true and fair view.




1d. Revaluation Reserve
Surpluses or deficits arising on the revaluation of individual fixed assets other than investment properties are credited or debited to a non-distributible reserve known as the revaluation reserve (see also note 8).
Revaluation deficits in excess of the amount of prior revaluation surpluses on the same asset are charged to the profit and loss account.




3. TANGIBLE FIXED ASSETS

	Plant and
	Machinery	Total
	£	£
Cost
At 1 April 2025	120,364	120,364
At 31 March 2026	120,364	120,364
Depreciation
At 1 April 2025	109,905	109,905
At 31 March 2026	109,905	109,905
Net Book Amounts
At 31 March 2026	10,459	10,459
At 31 March 2025	10,459	10,459




4. INVESTMENT PROPERTIES

	Investment
	Properties	Total
	£	£
Fair value
At 1 April 2025	1,808,108	1,808,108
Revaluation	425,892	425,892
At 31 March 2026	2,234,000	2,234,000
The investment properties were valued on an open market basis by the director on 31 March 2026.
If the investment properties had not been revalued they would have been included at an historical cost of £1,247,810 (2025: £1,247,810).




5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2026	2025
	£	£
UK corporation tax	9,391	-
	9,391	-




6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2026	2025
	£	£
Other creditors	32,340	36,816
	32,340	36,816




7. PROVISIONS FOR LIABILITIES	2026	2025
	£	£
Deferred taxation	152,000	-
	152,000	-




8. REVALUATION RESERVE	2026	2025
	£	£
Revaluation reserve	560,298	560,298
Revaluation of investment properties in the year	273,892	-
	834,190	560,298