Nomos Construction Limited - Filleted accounts

Registered number

11983512

Nomos Construction Limited

Filleted Accounts

31 December 2025

Nomos Construction Limited
Registered number:		11983512
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		36,599			-

Current assets
Stocks		-			200,000
Debtors	4	348,303			81,015
Cash at bank and in hand		120,961			28,991
		469,264			310,006

Creditors: amounts falling due within one year	5	(448,646)			(265,024)

Net current assets			20,618			44,982

Total assets less current liabilities			57,217			44,982

Creditors: amounts falling due after more than one year	6		(13,228)			(17,100)



Net assets			43,989			27,882

Capital and reserves
Called up share capital			300			300
Profit and loss account			43,689			27,582

Shareholders' funds			43,989			27,882

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S X Ioannou
Director
Approved by the board on 14 September 2026

Nomos Construction Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			3		1


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	Additions	13,074		35,725		48,799
	At 31 December 2025	13,074		35,725		48,799

	Depreciation
	Charge for the year	3,269		8,931		12,200
	At 31 December 2025	3,269		8,931		12,200

	Net book value
	At 31 December 2025	9,805		26,794		36,599


4	Debtors			2025		2024
£					£

	Trade debtors			16,914		28,803
	Accrued income			160,000		49,912
	Other debtors			171,389		2,300
				348,303		81,015


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			3,872		3,872
	Obligations under finance lease and hire purchase contracts			14,828		-
	Trade creditors			16,134		215,318
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			70,297		-
	Taxation and social security costs			30,483		25,576
	Accrued expenses			255,661		20,258
	Other creditors			57,371		-
				448,646		265,024


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			13,228		17,100


7	Controlling party

	The company is not controlled by any one party.


8	Other information

	Nomos Construction Limited is a private company limited by shares and incorporated in England. Its registered office is:
	3 Beauchamp Court
	10 Victors Way
	Barnet
	EN5 5TZ