<p>Non-overlapping codes over a given alphabet are defined as a set of words satisfying the property that no prefix of any length of any word is a suffix of any word in the set, including itself. When the word lengths are variable, it is additionally required that no word is contained as a subword within any other word. In this paper, we present a new construction of variable-length non-overlapping codes that generalizes the construction by Bilotta. Subsequently, we derive the generating function and an enumerative formula for our constructed code, and establish upper bound on their cardinalities. A comparison with the bound provided by Bilotta shows that the newly constructed code offers improved performance in the code size.</p>