Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 08337027 Jennifer Bezer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08337027 2024-08-31 08337027 2025-08-31 08337027 2024-09-01 2025-08-31 08337027 frs-core:CurrentFinancialInstruments 2025-08-31 08337027 frs-core:ShareCapital 2025-08-31 08337027 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 08337027 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 08337027 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 08337027 frs-bus:SmallEntities 2024-09-01 2025-08-31 08337027 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 08337027 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 08337027 frs-bus:Director1 2024-09-01 2025-08-31 08337027 frs-core:CurrentFinancialInstruments 1 2025-08-31 08337027 frs-countries:EnglandWales 2024-09-01 2025-08-31 08337027 2023-08-31 08337027 2024-08-31 08337027 2023-09-01 2024-08-31 08337027 frs-core:CurrentFinancialInstruments 2024-08-31 08337027 frs-core:ShareCapital 2024-08-31 08337027 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 08337027 frs-core:CurrentFinancialInstruments 1 2024-08-31
Registered number: 08337027
Novaco Navigation Limited
Financial Statements
For The Year Ended 31 August 2025
Hill Wooldridge Accountants Ltd
Chartered Certified Accountants
55 Crown Street
Brentwood
Essex
CM14 4BD
Novaco Navigation Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Novaco Navigation Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 08337027

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | 31,101 |  | 38,825 |
Debtors | 5 | 1,405,489 |  | 1,109,795 |
Cash at bank and in hand |  | 1,161,905 |  | 857,354 |
|  | 2,598,495 |  | 2,005,974 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,409,884 ) |  | (1,283,519 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,188,611 |  | 722,455
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,188,611 |  | 722,455
NET ASSETS |  |  | 1,188,611 |  | 722,455
CAPITAL AND RESERVES
Called up share capital | 7 |  | 10 |  | 10
Profit and Loss Account |  |  | 1,188,601 |  | 722,445
SHAREHOLDERS' FUNDS |  |  | 1,188,611 |  | 722,455

Page 1
Page 2
Novaco Navigation Limited
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

Jennifer Bezer Director
6th May 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Novaco Navigation Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Novaco Navigation Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08337027 . The registered office is 55 Crown Street, Brentwood, Essex, CM14 4BD.
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. 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.
2.3. 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.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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 year 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.
Page 3
Page 4
Novaco Navigation Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 10)
10 10
4. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 31,101 |  | 38,825

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,122,402 |  | 880,649
Prepayments and accrued income | 10,429 |  | 7,556
Amounts owed by associates | 272,658 |  | 221,590
| 1,405,489 |  | 1,109,795

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 159,828 |  | 69,577
Corporation tax | 166,100 |  | 145,046
Other taxes and social security | 8,913 |  | 11,967
VAT | 300 |  | 2,400
Other creditors | 2,885 |  | 2,885
Company credit card | 2,247 |  | 2,556
Accruals and deferred income | 24,376 |  | 23,269
Amounts owed to group undertakings | 169,682 |  | 169,682
Payments on account | 875,553 |  | 856,137
| 1,409,884 |  | 1,283,519

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

Page 4