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Registered Number: 15165185
England and Wales

 

 

 

NAVIGO SMART TECHNOLOGIES LIMITED



Abridged Accounts
 


Period of accounts

Start date: 26 September 2023

End date: 30 September 2024
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of NAVIGO SMART TECHNOLOGIES LIMITED for the year ended 30 September 2024.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of NAVIGO SMART TECHNOLOGIES LIMITED for the year ended 30 September 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of NAVIGO SMART TECHNOLOGIES LIMITED , as a body, in accordance with the terms of our engagement letter dated 03 June 2025. Our work has been undertaken solely to prepare for your approval the accounts of NAVIGO SMART TECHNOLOGIES LIMITED and state those matters that we have agreed to state to the Board of Directors of NAVIGO SMART TECHNOLOGIES LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than NAVIGO SMART TECHNOLOGIES LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that NAVIGO SMART TECHNOLOGIES LIMITED 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 NAVIGO SMART TECHNOLOGIES LIMITED . You consider that NAVIGO SMART TECHNOLOGIES LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of NAVIGO SMART TECHNOLOGIES LIMITED . 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
30 September 2024.



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

Diversity Consultants Ltd

115 LONDON ROAD
MORDEN
LONDON
SM4 5HP
03 June 2025
1
 
 
Notes
 
2024
£
Fixed assets    
Intangible fixed assets 3 5,400 
5,400 
Current assets    
Debtors 16,666 
Cash at bank and in hand 36,715 
53,381 
Net current assets 53,381 
 
Total assets less current liabilities 58,781 
Net assets 58,781 
 

Capital and reserves
   
Called up share capital 75,100 
Profit and loss account (16,319)
Shareholders' funds 58,781 
 


For the period ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. 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.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 03 June 2025 and were signed on its behalf by:


-------------------------------
Ahmed ALI
Director
-------------------------------
Saleem MUKHTIAR
Director
2
General Information
NAVIGO SMART TECHNOLOGIES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15165185, registration address 67 Albion Street, Regus, The Pinnacle , Leeds, SM4 5HP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
2.

Average number of employees

Average number of employees during the period was 2.
3.

Intangible fixed assets

Cost Research and Development   Total
  £   £
At 26 September 2023  
Additions 5,400    5,400 
Disposals  
At 30 September 2024 5,400    5,400 
Amortisation
At 26 September 2023  
Charge for period  
On disposals  
At 30 September 2024  
Net book values
At 30 September 2024 5,400    5,400 
At 25 September 2023  


3