Notenom Limited - Filleted accounts
















	Notenom Limited

	Filleted Unaudited Financial Statements

	31 December 2025

Company Registration Number:		08730725

Notenom Limited

Statement of Financial Position

31 December 2025


		Notes		2025			2024
$					$
Fixed assets
Tangible assets		3		2,306,981			2,050,274
Investments		4		158,140			158,140


				2,465,121			2,208,414

Current assets
Debtors		5	90,168			90,405
Cash at bank and in hand			5,568,377			4,161,603


			5,658,545			4,252,008

Creditors: amounts falling due within one year		6	(88,814)			(118,834)

Net current assets				5,569,731			4,133,174


Net assets				8,034,852			6,341,588


Capital and reserves
Called up share capital				3			3
Revaluation reserve		7		264,961			-
Profit and loss account				7,769,888			6,341,585


Shareholders' funds				8,034,852			6,341,588


These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements were approved by the board of directors and authorised for issue on 28 September 2026, and are signed on behalf of the board by:



Mr C Paravani
Director

Company registration number:	08730725

Notenom Limited

Notes to the Financial Statements

Year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The financial statements 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).

	The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

	The financial statements are prepared in US Dollars, which is the functional currency of the entity.

	Revenue recognition
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and Value Added Tax.

	Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

	Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Financial instruments
	A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

	Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

	Provisions
	Provisions (i.e. 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			-		-


3	Tangible fixed assets
		Fixtures, fittings & equipment		Buildings		Total
$			$		$
	Cost
	At 1 January 2025	41,328		2,020,754		2,062,082
	Surplus on revaluation	-		264,961		264,961


	At 31 December 2025	41,328		2,285,715		2,327,043


	Depreciation
	At 1 January 2025	11,808		-		11,808
	Charge for the year	8,254		-		8,254


	At 31 December 2025	20,062		-		20,062


	Net book value

	At 31 December 2025	21,266		2,285,715		2,306,981


	At 31 December 2024	29,520		2,020,754		2,050,274


4	Investments
Investments in
subsidiary
undertakings
$
	Cost
	At 1 January 2025					158,140


	At 31 December 2025					158,140



5	Debtors			2025		2024
$					$

	Amounts owed by group undertakings and undertakings in which the company has a participating interest			90,168		90,168
	Other debtors			-		237


				90,168		90,405


6	Creditors: amounts falling due within one year			2025		2024
$					$

	Trade creditors			6,500		18,272
	Corporation tax			34,101		69,139
	Accruals			12,000		6,000
	Other creditors			36,213		25,423


				88,814		118,834


7	Revaluation reserve			2025		2024
$					$

	At 1 January 2025			-		-
	Gain on revaluation of land and buildings			264,961		-


	At 31 December 2025			264,961		-


8	Other information

	Notenom Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is:
	71-75 Shelton Street
	Covent Garden
	London
	England
	WC2H 9JQ