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Registered number: 14963505
Navam Coffee Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Rose & Co Tax Advisory Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 14963505
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 15,833 20,833
Tangible Assets 5 255,935 333,279
271,768 354,112
CURRENT ASSETS
Stocks 6 5,000 4,000
Debtors 7 21,913 24,064
Cash at bank and in hand 10,138 35,192
37,051 63,256
Creditors: Amounts Falling Due Within One Year 8 (35,280 ) (56,955 )
NET CURRENT ASSETS (LIABILITIES) 1,771 6,301
TOTAL ASSETS LESS CURRENT LIABILITIES 273,539 360,413
Creditors: Amounts Falling Due After More Than One Year 9 (529,223 ) (521,559 )
NET LIABILITIES (255,684 ) (161,146 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (255,784 ) (161,246 )
SHAREHOLDERS' FUNDS (255,684) (161,146)
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Page 2
For the year ending 30 June 2025 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 Naveraj Jassar
Director
09/01/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Navam Coffee Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14963505 . The registered office is 414 Whitmore Way, Basildon, Essex, SS14 2HB.
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. Going Concern Disclosure
Although the company has net liabilities of £255,684, the director will continue to support the company and  he is confident that the company will be profitable in future years. The accounts have therefore been prepared on a going concern basis. 
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are franchise fees and they are amortised to the profit and loss account over its estimated economic life of five years.
2.5. 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:
Leasehold imprvements over the length of the lease
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income 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 is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
4. Intangible Assets
Other
£
Cost
As at 1 July 2024 25,000
As at 30 June 2025 25,000
Amortisation
As at 1 July 2024 4,167
Provided during the period 5,000
As at 30 June 2025 9,167
Net Book Value
As at 30 June 2025 15,833
As at 1 July 2024 20,833
5. Tangible Assets
Land & Property
Leasehold imprvements Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2024 275,429 95,101 11,902 382,432
Additions - - 876 876
As at 30 June 2025 275,429 95,101 12,778 383,308
...CONTINUED
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Depreciation
As at 1 July 2024 33,816 13,888 1,449 49,153
Provided during the period 55,085 20,303 2,832 78,220
As at 30 June 2025 88,901 34,191 4,281 127,373
Net Book Value
As at 30 June 2025 186,528 60,910 8,497 255,935
As at 1 July 2024 241,613 81,213 10,453 333,279
6. Stocks
2025 2024
£ £
Stock 5,000 4,000
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,408 4,702
Other debtors 16,289 16,146
18,697 20,848
Due after more than one year
Other debtors 3,216 3,216
21,913 24,064
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 29,468 41,148
Other creditors 2,860 14,908
Taxation and social security 2,952 899
35,280 56,955
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 529,223 521,559
10. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
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11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 60,000 60,000
Later than one year and not later than five years 134,063 194,063
194,063 254,063
12. Related Party Transactions
Included in other debtors due after more than one year is an amount totalling £3,216 (2024 - £3,216) due from Navamcare Ltd, a company registered in England and Wales in which the director has a material interest. This loan is interest free and repayable in 53 weeks.
Included in other creditors due after more than one year is an amount totalling £203,529 (2024 - £181,454) due to a Navam Properties Ltd, a company registered in England and Wales in which the director has a material interest. This loan is interest free and repayable in 53 weeks.
Included in other creditors due after more than one year is an amount totalling £150,105 (2024 - £150,105) due to connected parties related to the director. This loan is interest free and repayable in 53 weeks.
Included in other creditors due after more than one year is an amount totalling £175,589 (2024 - £190,000) due to the shareholders. The loan is interest free and repayable in 53 weeks. 
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