NAVIGATE AGENCY LIMITED


Directors	S Jones
	A Rawlins


Company Secretary	RAWLINS, Emma-Louise


Registered Address	Beacon Tower 11th Floor, Beacon Tower
	Colston Street
	Bristol
	BS1 4XE


Registered Number	05595352 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		11,739		29,086
			11,739		29,086
Current assets
Debtors	4	537,099		481,968
Cash at bank and on hand		32,706		57,811
		569,805		539,779
Creditors amounts falling due within one year	5	(414,872)		(551,191)
Net current assets (liabilities)			154,933		(11,412)
Total assets less current liabilities			166,672		17,674
Creditors amounts falling due after one year	6		(162,918)		(88,439)
Net assets			3,754		(70,765)
Capital and reserves
Called up share capital			2,225		2,225
Profit and loss account			1,529		(72,990)
Shareholders' funds			3,754		(70,765)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 28 November 2025, and are signed on its behalf by:

A Rawlins
Director
Registered Company No. 05595352

NAVIGATE AGENCY LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	16		16

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 24	54,267	65,679	119,946
Additions	1,024	5,984	7,008
At 31 March 25	55,291	71,663	126,954
Depreciation and impairment
At 01 April 24	36,788	54,072	90,860
Charge for year	11,575	12,780	24,355
At 31 March 25	48,363	66,852	115,215
Net book value
At 31 March 25	6,928	4,811	11,739
At 31 March 24	17,479	11,607	29,086

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	62,223	84,731
Other debtors	474,876	397,237
Total	537,099	481,968

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	39,396	50,187
Bank borrowings and overdrafts	-	45
Taxation and social security	191,043	185,764
Other creditors	24,814	11,347
Accrued liabilities and deferred income	159,619	303,848
Total	414,872	551,191

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	162,918	88,439
Total	162,918	88,439