2023-08-012024-07-312024-07-31false12746697NAVOS TECHNOLOGIES LTD2025-04-2462020falseiso4217:GBPxbrli:pure127466972023-08-01127466972024-07-31127466972023-08-012024-07-31127466972022-08-01127466972023-07-31127466972022-08-012023-07-3112746697bus:SmallEntities2023-08-012024-07-3112746697bus:AuditExempt-NoAccountantsReport2023-08-012024-07-3112746697bus:FullAccounts2023-08-012024-07-3112746697bus:PrivateLimitedCompanyLtd2023-08-012024-07-3112746697core:WithinOneYear2024-07-3112746697core:AfterOneYear2024-07-3112746697core:WithinOneYear2023-07-3112746697core:AfterOneYear2023-07-3112746697core:ShareCapital2024-07-3112746697core:SharePremium2024-07-3112746697core:RevaluationReserve2024-07-3112746697core:OtherReservesSubtotal2024-07-3112746697core:RetainedEarningsAccumulatedLosses2024-07-3112746697core:ShareCapital2023-07-3112746697core:SharePremium2023-07-3112746697core:RevaluationReserve2023-07-3112746697core:OtherReservesSubtotal2023-07-3112746697core:RetainedEarningsAccumulatedLosses2023-07-3112746697core:LandBuildings2024-07-3112746697core:PlantMachinery2024-07-3112746697core:Vehicles2024-07-3112746697core:FurnitureFittings2024-07-3112746697core:OfficeEquipment2024-07-3112746697core:NetGoodwill2024-07-3112746697core:IntangibleAssetsOtherThanGoodwill2024-07-3112746697core:ListedExchangeTraded2024-07-3112746697core:UnlistedNon-exchangeTraded2024-07-3112746697core:LandBuildings2023-07-3112746697core:PlantMachinery2023-07-3112746697core:Vehicles2023-07-3112746697core:FurnitureFittings2023-07-3112746697core:OfficeEquipment2023-07-3112746697core:NetGoodwill2023-07-3112746697core:IntangibleAssetsOtherThanGoodwill2023-07-3112746697core:ListedExchangeTraded2023-07-3112746697core:UnlistedNon-exchangeTraded2023-07-3112746697core:LandBuildings2023-08-012024-07-3112746697core:PlantMachinery2023-08-012024-07-3112746697core:Vehicles2023-08-012024-07-3112746697core:FurnitureFittings2023-08-012024-07-3112746697core:OfficeEquipment2023-08-012024-07-3112746697core:NetGoodwill2023-08-012024-07-3112746697core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3112746697core:ListedExchangeTraded2023-08-012024-07-3112746697core:UnlistedNon-exchangeTraded2023-08-012024-07-3112746697core:MoreThanFiveYears2023-08-012024-07-3112746697core:Non-currentFinancialInstruments2024-07-3112746697core:Non-currentFinancialInstruments2023-07-3112746697dpl:CostSales2023-08-012024-07-3112746697dpl:DistributionCosts2023-08-012024-07-3112746697core:LandBuildings2023-08-012024-07-3112746697core:PlantMachinery2023-08-012024-07-3112746697core:Vehicles2023-08-012024-07-3112746697core:FurnitureFittings2023-08-012024-07-3112746697core:OfficeEquipment2023-08-012024-07-3112746697dpl:AdministrativeExpenses2023-08-012024-07-3112746697core:NetGoodwill2023-08-012024-07-3112746697core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3112746697dpl:GroupUndertakings2023-08-012024-07-3112746697dpl:ParticipatingInterests2023-08-012024-07-3112746697dpl:GroupUndertakingscore:ListedExchangeTraded2023-08-012024-07-3112746697core:ListedExchangeTraded2023-08-012024-07-3112746697dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-08-012024-07-3112746697core:UnlistedNon-exchangeTraded2023-08-012024-07-3112746697dpl:CostSales2022-08-012023-07-3112746697dpl:DistributionCosts2022-08-012023-07-3112746697core:LandBuildings2022-08-012023-07-3112746697core:PlantMachinery2022-08-012023-07-3112746697core:Vehicles2022-08-012023-07-3112746697core:FurnitureFittings2022-08-012023-07-3112746697core:OfficeEquipment2022-08-012023-07-3112746697dpl:AdministrativeExpenses2022-08-012023-07-3112746697core:NetGoodwill2022-08-012023-07-3112746697core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3112746697dpl:GroupUndertakings2022-08-012023-07-3112746697dpl:ParticipatingInterests2022-08-012023-07-3112746697dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3112746697core:ListedExchangeTraded2022-08-012023-07-3112746697dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3112746697core:UnlistedNon-exchangeTraded2022-08-012023-07-3112746697core:NetGoodwill2024-07-3112746697core:IntangibleAssetsOtherThanGoodwill2024-07-3112746697core:LandBuildings2024-07-3112746697core:PlantMachinery2024-07-3112746697core:Vehicles2024-07-3112746697core:FurnitureFittings2024-07-3112746697core:OfficeEquipment2024-07-3112746697core:AfterOneYear2024-07-3112746697core:WithinOneYear2024-07-3112746697core:ListedExchangeTraded2024-07-3112746697core:UnlistedNon-exchangeTraded2024-07-3112746697core:ShareCapital2024-07-3112746697core:SharePremium2024-07-3112746697core:RevaluationReserve2024-07-3112746697core:OtherReservesSubtotal2024-07-3112746697core:RetainedEarningsAccumulatedLosses2024-07-3112746697core:NetGoodwill2023-07-3112746697core:IntangibleAssetsOtherThanGoodwill2023-07-3112746697core:LandBuildings2023-07-3112746697core:PlantMachinery2023-07-3112746697core:Vehicles2023-07-3112746697core:FurnitureFittings2023-07-3112746697core:OfficeEquipment2023-07-3112746697core:AfterOneYear2023-07-3112746697core:WithinOneYear2023-07-3112746697core:ListedExchangeTraded2023-07-3112746697core:UnlistedNon-exchangeTraded2023-07-3112746697core:ShareCapital2023-07-3112746697core:SharePremium2023-07-3112746697core:RevaluationReserve2023-07-3112746697core:OtherReservesSubtotal2023-07-3112746697core:RetainedEarningsAccumulatedLosses2023-07-3112746697core:NetGoodwill2022-08-0112746697core:IntangibleAssetsOtherThanGoodwill2022-08-0112746697core:LandBuildings2022-08-0112746697core:PlantMachinery2022-08-0112746697core:Vehicles2022-08-0112746697core:FurnitureFittings2022-08-0112746697core:OfficeEquipment2022-08-0112746697core:AfterOneYear2022-08-0112746697core:WithinOneYear2022-08-0112746697core:ListedExchangeTraded2022-08-0112746697core:UnlistedNon-exchangeTraded2022-08-0112746697core:ShareCapital2022-08-0112746697core:SharePremium2022-08-0112746697core:RevaluationReserve2022-08-0112746697core:OtherReservesSubtotal2022-08-0112746697core:RetainedEarningsAccumulatedLosses2022-08-0112746697core:AfterOneYear2023-08-012024-07-3112746697core:WithinOneYear2023-08-012024-07-3112746697core:Non-currentFinancialInstrumentscore:CostValuation2023-08-012024-07-3112746697core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-012024-07-3112746697core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-012024-07-3112746697core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-012024-07-3112746697core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-012024-07-3112746697core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-012024-07-3112746697core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3112746697core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3112746697core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3112746697core:Non-currentFinancialInstrumentscore:CostValuation2024-07-3112746697core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-07-3112746697core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-07-3112746697core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-07-3112746697core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-07-3112746697core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-07-3112746697core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-07-3112746697core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-07-3112746697core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-07-3112746697core:Non-currentFinancialInstrumentscore:CostValuation2023-07-3112746697core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-3112746697core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-3112746697core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-3112746697core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-3112746697core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-3112746697core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-3112746697core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-3112746697core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-3112746697bus:Director12023-08-012024-07-3112746697bus:Director22023-08-012024-07-31

NAVOS TECHNOLOGIES LTD

Registered Number
12746697
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

NAVOS TECHNOLOGIES LTD
Company Information
for the year from 1 August 2023 to 31 July 2024

Directors

DAVIES, Carrie
DAVIES, David Dieter

Registered Address

22 Over Lane
Almondsbury
Bristol
BS32 4BP

Registered Number

12746697 (England and Wales)
NAVOS TECHNOLOGIES LTD
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3-6,600
Tangible assets46,38410,243
6,38416,843
Current assets
Debtors328,93781,176
Cash at bank and on hand98,015165,774
426,952246,950
Creditors amounts falling due within one year5(415,857)(298,944)
Net current assets (liabilities)11,095(51,994)
Total assets less current liabilities17,479(35,151)
Net assets17,479(35,151)
Capital and reserves
Profit and loss account17,479(35,151)
Shareholders' funds17,479(35,151)
The financial statements were approved and authorised for issue by the Board of Directors on 24 April 2025, and are signed on its behalf by:
DAVIES, Carrie
Director
DAVIES, David Dieter
Director

Registered Company No. 12746697
NAVOS TECHNOLOGIES LTD
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
Intangible assets
Intangible fixed assets are stated at cost or valuation less depreciation.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Fixtures and fittings5
Vehicles3
Office Equipment3
2.Average number of employees

20242023
Average number of employees during the year1922
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 August 2312,00012,000
Disposals(12,000)(12,000)
Amortisation and impairment
At 01 August 235,4005,400
Charge for year2,4002,400
On disposals(7,800)(7,800)
Net book value
At 31 July 24--
At 31 July 236,6006,600
4.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 August 231,50018,99420,494
Additions-1,5721,572
At 31 July 241,50020,56622,066
Depreciation and impairment
At 01 August 231,2509,00110,251
Charge for year2505,1815,431
At 31 July 241,50014,18215,682
Net book value
At 31 July 24-6,3846,384
At 31 July 232509,99310,243
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables175,429139,363
Bank borrowings and overdrafts-12,021
Taxation and social security240,428147,560
Total415,857298,944
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.