Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 12354313 Mr Alistair Simon Bigos Mr Edward James Bigos Mr John Anthony Bigos Mr Laurance Charles Bigos iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12354313 2023-09-30 12354313 2024-09-30 12354313 2023-10-01 2024-09-30 12354313 frs-core:CapitalRedemptionReserve 2024-09-30 12354313 frs-core:ShareCapital 2024-09-30 12354313 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 12354313 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 12354313 frs-bus:AbridgedAccounts 2023-10-01 2024-09-30 12354313 frs-bus:SmallEntities 2023-10-01 2024-09-30 12354313 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 12354313 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 12354313 frs-core:CostValuation 2023-09-30 12354313 frs-core:CostValuation 2024-09-30 12354313 frs-bus:Director1 2023-10-01 2024-09-30 12354313 frs-bus:Director2 2023-10-01 2024-09-30 12354313 frs-bus:Director3 2023-10-01 2024-09-30 12354313 frs-bus:Director4 2023-10-01 2024-09-30 12354313 frs-countries:EnglandWales 2023-10-01 2024-09-30 12354313 2022-09-30 12354313 2023-09-30 12354313 2022-10-01 2023-09-30 12354313 frs-core:CapitalRedemptionReserve 2023-09-30 12354313 frs-core:ShareCapital 2023-09-30 12354313 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 12354313
Navicula Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2024
Time Accounts Ltd
Basepoint Business Centre
Little High Street
Shoreham-By-Sea
West Sussex
BN43 5EG
Contents
Page
Abridged Balance Sheet 1
Notes to the Abridged Financial Statements 2—3
Page 1
Abridged Balance Sheet
Registered number: 12354313
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 3,424,237 3,424,237
3,424,237 3,424,237
CURRENT ASSETS
Debtors 34,976 46,228
Cash at bank and in hand 4,384 822
39,360 47,050
Creditors: Amounts Falling Due Within One Year (1,353,855 ) (1,329,496 )
NET CURRENT ASSETS (LIABILITIES) (1,314,495 ) (1,282,446 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,109,742 2,141,791
NET ASSETS 2,109,742 2,141,791
CAPITAL AND RESERVES
Called up share capital 5 950 950
Capital redemption reserve 1,000 1,000
Profit and Loss Account 2,107,792 2,139,841
SHAREHOLDERS' FUNDS 2,109,742 2,141,791
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr John Anthony Bigos
Director
27/06/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Abridged Financial Statements
1. General Information
Navicula Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12354313 . The registered office is Church House, Church Street, Godalming, GU7 1EW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
4. Investments
Total
£
Cost
As at 1 October 2023 3,424,237
As at 30 September 2024 3,424,237
Provision
As at 1 October 2023 -
As at 30 September 2024 -
Net Book Value
As at 30 September 2024 3,424,237
As at 1 October 2023 3,424,237
Details of undertakings
Details of the investments (including principal place of business of unincorporated entities) in which the
company holds 20% or more of the nominal value of any class of share capital are as follows:
Undertaking - Ancoris Holdings Ltd (10882670)
Registered office - Church House, Church Street, Godalming, Surrey, GU7 1EW, United Kingdom
Holding - Ordinary shares
Proportion of voting rights and shares held2024 - 100%, 2023 - 100%
Undertaking - B. & D. Clays and Chemicals Limited (01181514)
Registered office - Church House, Church Street, Godalming, GU7 1EW, United Kingdom
Holding- Ordinary shares
Proportion of voting rights and shares held: 2024 - 100%, 2023 - 100%
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 950 950
Page 2
Page 3
6. Related Party Transactions
Summary of transactions with other related parties
Included within other creditors is an amount of £1,352,595 (2023: £1,328,236). £1,347,595 (2023: £1,323,236) is due to companies connected through common ownership; a further £5,000 (2023: £5,000) is also due to Ancoris Holdings Limited, a wholly owned subsidiary of the company.
Included within other debtors is an amount of £34,748 (2023: £34,748) due from B&D Clays and Chemicals Limited, a wholly owned subsidiary of the company.
During the year the company was charged interest from loans it has been provided from an entity under common control, but due to commercial and business reasons, the interest has been waived. This totalled £228,179 (2023: £158,212).
There are no repayment terms in place.
The company paid a dividend of £5,000 (2023: £10,000) to its shareholders during the year.
Page 3