| Navitas Renewable Consulting Limited |
| Registered number: |
SC741050 |
| Balance Sheet |
| as at 31 October 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
28,433 |
|
|
37,827 |
|
| Current assets |
| Debtors |
4 |
|
20,382 |
|
|
9,528 |
| Cash at bank and in hand |
|
|
90,003 |
|
|
47,492 |
|
|
|
110,385 |
|
|
57,020 |
|
| Creditors: amounts falling due within one year |
5 |
|
(35,160) |
|
|
(15,858) |
|
| Net current assets |
|
|
|
75,225 |
|
|
41,162 |
|
| Total assets less current liabilities |
|
|
|
103,658 |
|
|
78,989 |
|
|
| Provisions for liabilities |
|
|
|
(7,109) |
|
|
(9,457) |
|
|
| Net assets |
|
|
|
96,549 |
|
|
69,532 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
1 |
|
|
1 |
| Profit and loss account |
|
|
|
96,548 |
|
|
69,531 |
|
| Shareholder's funds |
|
|
|
96,549 |
|
|
69,532 |
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| H G Williams |
| Director |
| Approved by the board on 28.11.2025 |
|
| Navitas Renewable Consulting Limited |
| Notes to the Accounts |
| for the year ended 31 October 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention, in pounds sterling, and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (including section 1A of the standard as applied to Small entities). |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue from the rendering of services. Turnover from the rendering of services is recognised in the period in which the services are performed. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Plant and machinery |
straight line over 3 years, and 15% straight line |
|
Motor vehicles |
25% reducing balance |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current period. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the year to which they relate. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
Plant and machinery etc |
|
Motor vehicles |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 November 2024 |
4,119 |
|
42,495 |
|
46,614 |
|
Additions |
975 |
|
- |
|
975 |
|
At 31 October 2025 |
5,094 |
|
42,495 |
|
47,589 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 November 2024 |
1,705 |
|
7,082 |
|
8,787 |
|
Charge for the year |
1,516 |
|
8,853 |
|
10,369 |
|
At 31 October 2025 |
3,221 |
|
15,935 |
|
19,156 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 October 2025 |
1,873 |
|
26,560 |
|
28,433 |
|
At 31 October 2024 |
2,414 |
|
35,413 |
|
37,827 |
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Other debtors |
20,382 |
|
9,528 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Taxation and social security costs |
34,343 |
|
14,922 |
|
Other creditors |
817 |
|
936 |
|
|
|
|
|
|
35,160 |
|
15,858 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Other information |
|
|
Navitas Renewable Consulting Limited is a private company limited by shares and incorporated in Scotland. Its registered office is: |
|
40 Wilton Road |
|
Edinburgh |
|
EH16 5NN |