Acorah Software Products - Accounts Production 19.1.200 false true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 SC592589 D Yeats C Tulloch iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC592589 2024-08-31 SC592589 2025-08-31 SC592589 2024-09-01 2025-08-31 SC592589 frs-core:CurrentFinancialInstruments 2025-08-31 SC592589 frs-core:FurnitureFittings 2025-08-31 SC592589 frs-core:FurnitureFittings 2024-09-01 2025-08-31 SC592589 frs-core:FurnitureFittings 2024-08-31 SC592589 frs-core:ShareCapital 2025-08-31 SC592589 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC592589 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC592589 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC592589 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC592589 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC592589 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC592589 frs-bus:Director1 2024-09-01 2025-08-31 SC592589 frs-bus:Director2 2024-09-01 2025-08-31 SC592589 frs-countries:Scotland 2024-09-01 2025-08-31 SC592589 2023-08-31 SC592589 2024-08-31 SC592589 2023-09-01 2024-08-31 SC592589 frs-core:CurrentFinancialInstruments 2024-08-31 SC592589 frs-core:ShareCapital 2024-08-31 SC592589 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC592589
NAVN Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
NAVN Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
NAVN Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: SC592589

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 944 |  | 1,181
|  |  | 944 |  | 1,181
CURRENT ASSETS
Stocks | 5 | 1,923 |  | 1,923 |
Debtors | 6 | 7 |  | 7 |
Cash at bank and in hand |  | 39 |  | 211 |
|  | 1,969 |  | 2,141 |
Creditors: Amounts Falling Due Within One Year | 7 | (66,644 ) |  | (63,923 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (64,675 ) |  | (61,782 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (63,731 ) |  | (60,601 )
NET LIABILITIES |  |  | (63,731 ) |  | (60,601 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (63,831 ) |  | (60,701 )
SHAREHOLDERS' FUNDS |  |  | (63,731) |  | (60,601)

Page 1
Page 2
NAVN Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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

D Yeats Director
29/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
NAVN Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
NAVN Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC592589 . The registered office is Scottigar, North Ronaldsay, Orkney, KW17 2BG.
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
The company reports net liabilities at the balance sheet date. The company is funded by a loan from the directors which is not subject to any formal repayment arrangements. However, in practice the directors will only seek repayment of the loan when funds permit. The directors expect the company to trade profitably in the future, and to be able to meet its liabilities from cashflow arising from normal operating activities. Accordingly, the directors consider it appropriate to prepare these accounts on the going concern basis.
2.3. Research and Development
Expenditure on research and development is written off in the year it is incurred.
2.4. 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:

Fixtures & Fittings | 20% Reducing Balance Basis

2.5. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Stocks held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost.
2.6. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset , with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
...CONTINUED
Page 3
Page 4
NAVN Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.6. Financial Instruments - continued
Basic financial assets, which include cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.
Impairment of financial assets
Financial assets are assessed for indicators of impairment at each reporting end date.
Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, are initially recognised at transaction price and are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities classified as payable within one year are not amortised.
Derecognition of financial liabilities
Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.
2.7. Employee Benefits
The costs of short-term employee benefits are recognised as a liability and an expense, Unless those costs are required to be recognised as part of stock or Fixed Assets.
The cost of any unused holiday entitlement is recognised in the perios in which the employee's services are received.
2.8. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include deposits held at call with banks.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 4
Page 5
NAVN Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 September 2024 | 2,830
As at 31 August 2025 | 2,830
Depreciation
As at 1 September 2024 | 1,649
Provided during the period | 237
As at 31 August 2025 | 1,886
Net Book Value
As at 31 August 2025 | 944
As at 1 September 2024 | 1,181

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 1,923 |  | 1,923

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 7 |  | 7

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 425 |  | 410
Directors' loan accounts | 66,219 |  | 63,513
| 66,644 |  | 63,923

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5