Novaro Social Commerce Ltd

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	3

Company Information

Directors

Mr Christopher Francis Grimes

Mr Anthony Ross Green

Mrs Samantha Jane Welch

Registered office

2nd Floor
127 Portland Street
Manchester
United Kingdom
M1 4PZ

Accountants

UHY Williamson Croft
Chartered Certified Accountants
Williamson Croft Accountants Ltd
York House
20 York Street
Manchester
M2 3BB

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Novaro Social Commerce Ltd
for the Period Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Novaro Social Commerce Ltd for the period ended 31 December 2025 as set out on pages 3 to 4 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Novaro Social Commerce Ltd, as a body, in accordance with the terms of our engagement letter dated 18 June 2025. Our work has been undertaken solely to prepare for your approval the accounts of Novaro Social Commerce Ltd and state those matters that we have agreed to state to the Board of Directors of Novaro Social Commerce Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Novaro Social Commerce Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Novaro Social Commerce Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Novaro Social Commerce Ltd. You consider that Novaro Social Commerce Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Novaro Social Commerce Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

UHY Williamson Croft
Chartered Certified Accountants
Williamson Croft Accountants Ltd
York House
20 York Street
Manchester
M2 3BB

10 September 2026

Novaro Social Commerce Ltd

(Registration number: 16259324)
Balance Sheet as at 31 December 2025

	2025 £
Fixed assets	14,589
Current assets	63,169
Prepayments and accrued income	1,826
Creditors: Amounts falling due within one year	(40,792)
Net current assets	24,203
Total assets less current liabilities	38,792
Accruals and deferred income	(11,458)
	27,334
Capital and reserves	27,334

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2nd Floor
127 Portland Street
Manchester
M1 4PZ
United Kingdom

These financial statements were authorised for issue by the Board on 10 September 2026.

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

The financial statements are presented in sterling which is the functional currency of the company.

2	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

3	Related party transactions

As at the period end there were amounts totalling £247 owed by a director. The amounts are unsecured, interest free and repayable on demand.

Novaro Social Commerce Ltd

(Registration number: 16259324)
Balance Sheet as at 31 December 2025

For the financial period ending 31 December 2025 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 period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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 micro entities regime and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 10 September 2026 and signed on its behalf by:

.........................................
Mr Anthony Ross Green
Director