REGISTERED NUMBER: 11977064 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Noviniti Dev Co 5 Ltd

Page

Company information

1

Statement of financial position

2

Notes to the financial statements

3

to

4

Directors:

M S F Hastings

J R Houlston

A R J Clayton

Registered office:

Unit 2, Newby Stables

Newby Hall

Ripon

England

HG4 5AE

Registered number:

11977064 (England and Wales)

Senior statutory auditor:

M A East, FCCA

Auditors:

Sumer Auditco Limited

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

Current assets

Debtors

5

117,006

114,405

Cash at bank

1,192

200

118,198

114,605

Creditors

Amounts falling due within one year

6

108,522

96,460

Net current assets

9,676

18,145

Total assets less current liabilities

9,676

18,145

Creditors

Amounts falling due after more than one year

7

1,396

10,833

Net assets

8,280

7,312

Capital and reserves

Called up share capital

8

1

1

Retained earnings

8,279

7,311

Shareholders' funds

8,280

7,312

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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by:

A R J Clayton - Director

1.	Statutory information

Noviniti Dev Co 5 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

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

Turnover

Profit is recognised on long term contracts if the final outcome can be assessed with reasonable certainty by including the profit and loss account turnover and related costs as contract activity progresses.

Turnover is calculated as that proportion of total contract value which costs to date bear to total expected costs for that contract. Any anticipated loses on long term contracts are recognised immediately. Excess progress payments are included in creditors as payments on account, however where insufficient progress payments have been made a debtor is recognised as amounts recoverable in relation to long term contracts.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

4.	Employees and directors

The average number of employees during the year was NIL (2024 - NIL).

5.

Debtors: amounts falling due within one year

2025

2024

(Unaudited)

£

£

Directors' loan accounts

117,006

114,405

6.

Creditors: amounts falling due within one year

2025

2024

(Unaudited)

£

£

Bank loans

10,099

10,000

Amounts owed to group undertakings

98,100

86,100

Corporation tax

323

360

108,522

96,460

7.

Creditors: amounts falling due after more than one year

2025

2024

(Unaudited)

£

£

Bank loans

1,396

10,833

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

9.	Disclosure under Section 444(5B) of the Companies Act 2006

The Report of the auditors was unqualified.

M A East, FCCA (Senior Statutory Auditor)

for and on behalf of Sumer Auditco Limited

10.	Directors' advances, credits and guarantees

Interest is charged on this loan at the official rates of interest which totalled £2,602 for the year and was advanced to the director.

11.	Related party disclosures

The company has taken advantage of exemptions within section 33 of FRS 102 - Related Party Disclosures - and has not disclosed transactions undertaken with other members of the group.

Noviniti Limited (incorporated in England and Wales) is regarded by the directors as being the company's ultimate parent company.

Consolidated accounts can be obtained from the parent company's registered office.

12.	Ultimate controlling party

The ultimate controlling party is Noviniti Limited.