IRIS Accounts Production v25.3.0.601 10711405 director 1.5.24 30.4.25 30.4.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10711405 2024-04-30 10711405 2025-04-30 10711405 2024-05-01 2025-04-30 10711405 2023-04-30 10711405 2023-05-01 2024-04-30 10711405 2024-04-30 10711405 ns15:EnglandWales 2024-05-01 2025-04-30 10711405 ns14:PoundSterling 2024-05-01 2025-04-30 10711405 ns10:Director1 2024-05-01 2025-04-30 10711405 ns10:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 10711405 ns10:SmallEntities 2024-05-01 2025-04-30 10711405 ns10:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 10711405 ns10:SmallCompaniesRegimeForDirectorsReport 2024-05-01 2025-04-30 10711405 ns10:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 10711405 ns10:FullAccounts 2024-05-01 2025-04-30 10711405 ns10:OrdinaryShareClass1 2024-05-01 2025-04-30 10711405 ns10:RegisteredOffice 2024-05-01 2025-04-30 10711405 ns5:CurrentFinancialInstruments 2025-04-30 10711405 ns5:CurrentFinancialInstruments 2024-04-30 10711405 ns5:Non-currentFinancialInstruments 2025-04-30 10711405 ns5:Non-currentFinancialInstruments 2024-04-30 10711405 ns5:ShareCapital 2025-04-30 10711405 ns5:ShareCapital 2024-04-30 10711405 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 10711405 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 10711405 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 10711405 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-30 10711405 ns5:Non-currentFinancialInstruments ns5:AfterOneYear 2025-04-30 10711405 ns5:Non-currentFinancialInstruments ns5:AfterOneYear 2024-04-30 10711405 ns10:OrdinaryShareClass1 2025-04-30

REGISTERED NUMBER: 10711405 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2025 |

| FOR |

| NAVIGATUS LIMITED |

| NAVIGATUS LIMITED (REGISTERED NUMBER: 10711405) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| NAVIGATUS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTOR: | Ms A A Sasin

| REGISTERED OFFICE: | Suite B

| 36 Endless Street

| Salisbury

| Wiltshire

| SP1 3UH

| REGISTERED NUMBER: | 10711405 (England and Wales)

| ACCOUNTANTS: | Fawcetts LLP

| Chartered Accountants

| Windover House

| St. Ann Street

| Salisbury

| SP1 2DR

| NAVIGATUS LIMITED (REGISTERED NUMBER: 10711405) |

BALANCE SHEET

30 APRIL 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 10,194 |  | 19,142 |  |

Cash at bank | 72,726 |  | 34,086 |  |

82,920 |  | 53,228 |  |

CREDITORS

Amounts falling due within one year | 5 | 56,058 |  | 45,325 |  |

NET CURRENT ASSETS | 26,862 |  | 7,903 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 26,862 |  | 7,903 |  |

CREDITORS

Amounts falling due after more than one year | 6 | - |  | 3,178 |  |

NET ASSETS | 26,862 |  | 4,725 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 26,762 |  | 4,625 |  |

SHAREHOLDERS' FUNDS | 26,862 |  | 4,725 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

| NAVIGATUS LIMITED (REGISTERED NUMBER: 10711405) |

BALANCE SHEET - continued

30 APRIL 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 January 2026 and were signed by:

Ms A A Sasin - Director

| NAVIGATUS LIMITED (REGISTERED NUMBER: 10711405) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| Navigatus 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.

| The financial statements have been prepared on a going concern basis and are presented in Sterling (£) which is the functional currency of the company.

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebate and value added tax.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| 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.

| NAVIGATUS LIMITED (REGISTERED NUMBER: 10711405) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| Debtors

| Debtors are measured at their recoverable amount.

| Creditors and provisions

| Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discount due.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 10 (2024 - 9 ) .

4. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 168 |  | 930 |  |

| Amounts falling due after more than one year:

| Other debtors | 10,026 |  | 18,212 |  |

| Aggregate amounts | 10,194 |  | 19,142 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 3,178 |  | 2,933 |  |

| Taxation and social security | 33,924 |  | 25,145 |  |

| Other creditors | 18,956 |  | 17,247 |  |

56,058 |  | 45,325 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 3,178 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

| NAVIGATUS LIMITED (REGISTERED NUMBER: 10711405) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

8. | RELATED PARTY DISCLOSURES

| At the balance sheet date the balance due to the director was £12,886 (2024 - £12,674).