| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Period 1 December 2023 to 31 March 2025 |
| for |
| NAVI RGN LTD |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Period 1 December 2023 to 31 March 2025 |
| for |
| NAVI RGN LTD |
| NAVI RGN LTD (Registered number: SC681007) |
| Contents of the Financial Statements |
| for the Period 1 December 2023 to 31 March 2025 |
| Page |
| Balance Sheet | 1 |
| Notes to the Financial Statements | 2 |
| NAVI RGN LTD (Registered number: SC681007) |
| Balance Sheet |
| 31 March 2025 |
| 2025 | 2023 |
| Notes | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS/(LIABILITIES) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 7 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The directors acknowledge their responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| NAVI RGN LTD (Registered number: SC681007) |
| Notes to the Financial Statements |
| for the Period 1 December 2023 to 31 March 2025 |
| 1. | STATUTORY INFORMATION |
| NAVI RGN LTD is a |
| Registered number: |
| Registered office: |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The financial statements have been prepared on a going concern basis. |
| At the balance sheet date, the company had net current assets of £922 (2023: net current liabilities of £504). The directors have pledged to financially support the company for the foreseeable future and on therefore feel it is appropriate that these accounts have been prepared on the going concern basis. |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Tangible fixed assets |
| Computer equipment | - |
| Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation. |
| Taxation |
| Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference. |
| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| Share capital |
| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. |
| Dividends |
| Dividend distribution to the company’s shareholders is recognised as a liability in the financial |
| statements in the reporting period in which the dividends are declared. |
| NAVI RGN LTD (Registered number: SC681007) |
| Notes to the Financial Statements - continued |
| for the Period 1 December 2023 to 31 March 2025 |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the period was |
| 4. | TANGIBLE FIXED ASSETS |
| Computer |
| equipment |
| £ |
| COST |
| At 1 December 2023 |
| and 31 March 2025 |
| DEPRECIATION |
| At 1 December 2023 |
| Charge for period |
| At 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| At 30 November 2023 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2023 |
| £ | £ |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2023 |
| £ | £ |
| Taxation and social security |
| Other creditors |
| 7. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2023 |
| value: | £ | £ |
| Ordinary | 1 | 2 | 2 |
| 8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to a director subsisted during the period ended 31 March 2025 and the year ended 30 November 2023: |
| 2025 | 2023 |
| £ | £ |
| Balance outstanding at start of period | ( |
) | ( |
) |
| Amounts advanced |
| Amounts repaid |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of period | ( |
) |
| NAVI RGN LTD (Registered number: SC681007) |
| Notes to the Financial Statements - continued |
| for the Period 1 December 2023 to 31 March 2025 |
| 9. | RELATED PARTY DISCLOSURES |
| At the balance sheet date, the company owed the director £146 (2023: £1,781 the director owed the company ). This loan is interest free and repayable on demand. |
| 10. | ULTIMATE CONTROLLING PARTY |
| The ultimate controlling party is |