NAVIGATE AGENCY LIMITED


Directors	S Jones
	A Rawlins


Company Secretary	RAWLINS, Emma-Louise


Registered Address	Beacon Tower 11th Floor, Beacon Tower
	Colston Street
	Bristol
	BS1 4XE


Registered Number	05595352 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		8,123		11,739
Investments	4		125,015		15
			133,138		11,754
Current assets
Debtors		596,096		537,099
Cash at bank and on hand		62,255		32,706
		658,351		569,805
Creditors amounts falling due within one year	5	(643,964)		(414,887)
Net current assets (liabilities)			14,387		154,918
Total assets less current liabilities			147,525		166,672
Creditors amounts falling due after one year	6		(113,266)		(162,918)
Net assets			34,259		3,754
Capital and reserves
Called up share capital			2,225		2,225
Profit and loss account			32,034		1,529
Shareholders' funds			34,259		3,754

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 8 June 2026, and are signed on its behalf by:

A Rawlins
Director
Registered Company No. 05595352

NAVIGATE AGENCY LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Operating leases
	Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset.

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	16		16

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 25	55,291	71,663	126,954
Additions	722	1,584	2,306
At 31 March 26	56,013	73,247	129,260
Depreciation and impairment
At 01 April 25	48,363	66,852	115,215
Charge for year	2,330	3,592	5,922
At 31 March 26	50,693	70,444	121,137
Net book value
At 31 March 26	5,320	2,803	8,123
At 31 March 25	6,928	4,811	11,739

4.	Fixed asset investments
	The company holds 100% of the share capital of Naturebreak Ltd, a company incorporated in England and Wales.

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 April 25	15	15
Additions	125,000	125,000
At 31 March 26	125,015	125,015
Net book value
At 31 March 26	125,015	125,015
At 31 March 25	15	15

	Notes
	¹Investments in group undertakings and participating interests

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	85,941	39,396
Taxation and social security	264,533	191,043
Other creditors	28,809	24,829
Accrued liabilities and deferred income	264,681	159,619
Total	643,964	414,887

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	113,266	162,918
Total	113,266	162,918

7.	Related party transactions
	The Company has entered into the following material transactions with related parties during the year. Transactions with Directors: During the year, the Company purchased shares of Naturebreak Ltd from its directors, Ms. Emma Rawlins and Mr. Anthony Rawlins. The Company acquired 24 and 18 equity shares from Ms. Emma Rawlins on 30 November 2025 and 31 March 2026 respectively, and 43 equity shares from Mr. Anthony Rawlins on 31 March 2026, at £1,470.59 per share, aggregating to £125,000.00 which is considered to be an open market value. The directors are related parties by virtue of their control and significant influence over the Company.

Related party transactions

The Company has entered into the following material transactions with related parties during the year.

Transactions with Directors:

During the year, the Company purchased shares of Naturebreak Ltd from its directors, Ms. Emma Rawlins and Mr. Anthony Rawlins. The Company acquired 24 and 18 equity shares from Ms. Emma Rawlins on 30 November 2025 and 31 March 2026 respectively, and 43 equity shares from Mr. Anthony Rawlins on 31 March 2026, at £1,470.59 per share, aggregating to £125,000.00 which is considered to be an open market value.
The directors are related parties by virtue of their control and significant influence over the Company.

8.	Parent-subsidiary relationships
	The company is the parent undertaking of Naturebreak Ltd (company number 13304240), incorporated in England and Wales. The company has taken advantage of the exemption from the preparation of consolidated financial statements in accordance with Section 399 of the Companies Act 2006 on the grounds that the group qualifies as small.