REGISTERED NUMBER: 02888362 (England and Wales)

Financial Statements for the Year Ended 31st January 2025

for

Navigator Productions Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

T R A Brown

N Cullen

SECRETARY:

T R A Brown

REGISTERED OFFICE:

1-3 Manor Road

Chatham

Kent

ME4 6AE

REGISTERED NUMBER:

02888362 (England and Wales)

ACCOUNTANTS:

Beak Kemmenoe

Chartered Accountants

1-3 Manor Road

Chatham

Kent

ME4 6AE

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Navigator Productions Limited for the year ended 31st January 2025 which comprise the Income Statement, Balance Sheet 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Navigator Productions Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Navigator Productions Limited and state those matters that we have agreed to state to the Board of Directors of Navigator Productions Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Navigator Productions Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Navigator Productions Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Navigator Productions Limited. You consider that Navigator Productions 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 financial statements of Navigator Productions 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 financial statements.

Beak Kemmenoe

Chartered Accountants

1-3 Manor Road

Chatham

Kent

ME4 6AE

19th September 2025

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

11,189

9,273

Investments

6

50

50

11,239

9,323

CURRENT ASSETS

Debtors

7

19,989

42,629

Cash at bank and in hand

45,640

24,178

65,629

66,807

CREDITORS

Amounts falling due within one year

8

69,556

59,451

NET CURRENT (LIABILITIES)/ASSETS

(3,927

)

7,356

TOTAL ASSETS LESS CURRENT LIABILITIES

7,312

16,679

CREDITORS

Amounts falling due after more than one year

9

(4,410

)

(14,814

)

PROVISIONS FOR LIABILITIES

(2,797

)

(1,762

)

NET ASSETS

105

103

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

3

1

SHAREHOLDERS' FUNDS

105

103

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2025 in accordance with Section 476 of the Companies Act 2006.

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 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.

The financial statements were approved by the Board of Directors and authorised for issue on 19th September 2025 and were signed on its behalf by:

N Cullen - Director

1.	STATUTORY INFORMATION

Navigator Productions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about Navigator Productions Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2001, was amortised evenly over its estimated useful life of two years and is now fully amortised.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st February 2024

and 31st January 2025

86,500

AMORTISATION

At 1st February 2024

and 31st January 2025

86,500

NET BOOK VALUE

At 31st January 2025

-

At 31st January 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st February 2024

34,168

Additions

3,899

At 31st January 2025

38,067

DEPRECIATION

At 1st February 2024

24,895

Charge for year

1,983

At 31st January 2025

26,878

NET BOOK VALUE

At 31st January 2025

11,189

At 31st January 2024

9,273

6.	FIXED ASSET INVESTMENTS

Share

investments

£

COST

At 1st February 2024

and 31st January 2025

50

NET BOOK VALUE

At 31st January 2025

50

At 31st January 2024

50

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,034

3,884

Other debtors

18,955

38,745

19,989

42,629

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,404

10,149

Trade creditors

8,561

10,607

Taxation and social security

37,011

25,194

Other creditors

13,580

13,501

69,556

59,451

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

4,410

14,814