Acorah Software Products - Accounts Production 16.4.675 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 06425824 Mr Grant Allaway Mr Matthew D' Alton Mr Benjamin Potter Mr Grant Allaway Navigate Holdings Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06425824 2023-12-31 06425824 2024-12-31 06425824 2024-01-01 2024-12-31 06425824 frs-core:CurrentFinancialInstruments 2024-12-31 06425824 frs-core:Non-currentFinancialInstruments 2024-12-31 06425824 frs-core:ComputerEquipment 2024-12-31 06425824 frs-core:ComputerEquipment 2024-01-01 2024-12-31 06425824 frs-core:ComputerEquipment 2023-12-31 06425824 frs-core:FurnitureFittings 2024-12-31 06425824 frs-core:FurnitureFittings 2024-01-01 2024-12-31 06425824 frs-core:FurnitureFittings 2023-12-31 06425824 frs-core:PlantMachinery 2024-12-31 06425824 frs-core:PlantMachinery 2024-01-01 2024-12-31 06425824 frs-core:PlantMachinery 2023-12-31 06425824 frs-core:ShareCapital 2024-12-31 06425824 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 06425824 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 06425824 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 06425824 frs-bus:SmallEntities 2024-01-01 2024-12-31 06425824 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 06425824 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 06425824 1 2024-01-01 2024-12-31 06425824 frs-core:UnlistedNon-exchangeTraded 2024-12-31 06425824 frs-core:UnlistedNon-exchangeTraded 2023-12-31 06425824 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 06425824 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 06425824 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 06425824 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 06425824 frs-bus:Director1 2024-01-01 2024-12-31 06425824 frs-bus:Director2 2024-01-01 2024-12-31 06425824 frs-bus:Director3 2024-01-01 2024-12-31 06425824 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 06425824 1 2024-01-01 2024-12-31 06425824 frs-countries:EnglandWales 2024-01-01 2024-12-31 06425824 2022-12-31 06425824 2023-12-31 06425824 2023-01-01 2023-12-31 06425824 frs-core:CurrentFinancialInstruments 2023-12-31 06425824 frs-core:Non-currentFinancialInstruments 2023-12-31 06425824 frs-core:ShareCapital 2023-12-31 06425824 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 06425824 1 2023-01-01 2023-12-31
Registered number: 06425824
Navigate Digital Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06425824
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 875 2,065
Investments 5 40,000 40,000
40,875 42,065
CURRENT ASSETS
Debtors 6 770,694 1,010,927
Cash at bank and in hand 60,054 105,003
830,748 1,115,930
Creditors: Amounts Falling Due Within One Year 7 (373,070 ) (717,519 )
NET CURRENT ASSETS (LIABILITIES) 457,678 398,411
TOTAL ASSETS LESS CURRENT LIABILITIES 498,553 440,476
Creditors: Amounts Falling Due After More Than One Year 8 (187,050 ) (281,219 )
NET ASSETS 311,503 159,257
CAPITAL AND RESERVES
Called up share capital 20 20
Profit and Loss Account 311,483 159,237
SHAREHOLDERS' FUNDS 311,503 159,257
Page 1
Page 2
For the year ending 31 December 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.
On behalf of the board
Mr Grant Allaway
Director
20 August 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Navigate Digital Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 06425824 . The registered office is 16 Mayfly Way, Ardleigh, Colchester, England, CO7 7WX.
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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes. Turnover includes revenue earned from the provision of services and is recogonised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant and machinery 25% on reducing balance
Fixtures and fittings 25% on reducing balance
Computer equipment 25% on cost
2.4. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
2.5. Foreign Currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
2.6. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax 
Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually. 
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Investments
All investments are carried at cost. They are not revalued unless there is an active market in which a valuation cen be reliably determined.
3. Average Number of Employees
2024 2023
Average number of employees, including directors, during the year 10 12
10 12
4. Tangible Assets
Plant and machinery Fixtures and fittings Computer equipment Total
£ £ £ £
Cost
As at 1 January 2024 615 486 20,200 21,301
As at 31 December 2024 615 486 20,200 21,301
Depreciation
As at 1 January 2024 599 302 18,335 19,236
Provided during the period 4 46 1,140 1,190
As at 31 December 2024 603 348 19,475 20,426
Net Book Value
As at 31 December 2024 12 138 725 875
As at 1 January 2024 16 184 1,865 2,065
Page 4
Page 5
5. Investments
Unlisted
£
Cost
As at 1 January 2024 40,000
As at 31 December 2024 40,000
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 40,000
As at 1 January 2024 40,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 347,871 712,377
Amounts owed by group undertakings 338,407 175,040
Other debtors 84,416 123,510
770,694 1,010,927
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 106,528 305,098
Bank loans and overdrafts 94,107 94,107
Other creditors 50,426 197,748
Taxation and social security 122,009 120,566
373,070 717,519
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 187,050 281,219
9. Directors Advances, Credits and Guarantees
Included within debtors is a loan made to director. The balance at the year end was £51 (2024 : Nil)
The above loan is unsecured, interest free and repayable on demand.
Page 5
Page 6
10. Related Party Transactions
The amounts due from an associated company at the year end was £338,407 (2023 : £175,040).
11. Ultimate Controlling Party
The company's ultimate controlling party is Navigate Holdings Limited .
The registered address of the controlling  party is 16 Mayfly Way, Ardleigh, Essex, England, CO7 7WX
Page 6