IRIS Accounts Production v26.1.10.61 SC681007 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC681007 2025-03-31 SC681007 2026-03-31 SC681007 2025-04-01 2026-03-31 SC681007 2023-11-30 SC681007 2023-12-01 2025-03-31 SC681007 2025-03-31 SC681007 ns15:Scotland 2025-04-01 2026-03-31 SC681007 ns14:PoundSterling 2025-04-01 2026-03-31 SC681007 ns10:Director1 2025-04-01 2026-03-31 SC681007 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC681007 ns10:SmallEntities 2025-04-01 2026-03-31 SC681007 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC681007 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 SC681007 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC681007 ns10:FullAccounts 2025-04-01 2026-03-31 SC681007 ns10:OrdinaryShareClass1 2025-04-01 2026-03-31 SC681007 ns5:CurrentFinancialInstruments 2026-03-31 SC681007 ns5:CurrentFinancialInstruments 2025-03-31 SC681007 ns5:ShareCapital 2026-03-31 SC681007 ns5:ShareCapital 2025-03-31 SC681007 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 SC681007 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC681007 ns10:RegisteredOffice 2025-04-01 2026-03-31 SC681007 ns5:ComputerEquipment 2025-04-01 2026-03-31 SC681007 ns5:ComputerEquipment 2025-03-31 SC681007 ns5:ComputerEquipment 2026-03-31 SC681007 ns5:ComputerEquipment 2025-03-31 SC681007 ns10:OrdinaryShareClass1 2026-03-31

REGISTERED NUMBER: SC681007 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

NAVI RGN LTD

NAVI RGN LTD (Registered number: SC681007)

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

NAVI RGN LTD (Registered number: SC681007)

Balance Sheet

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,696 |  | 50 |  |

CURRENT ASSETS

Cash at bank | 12,914 |  | 9,431 |  |

CREDITORS

Amounts falling due within one year | 5 | 10,081 |  | 8,509 |  |

NET CURRENT ASSETS | 2,833 |  | 922 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,529 |  | 972 |  |

PROVISIONS FOR LIABILITIES | 2 |  | 9 |  |

NET ASSETS | 4,527 |  | 963 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 2 |  | 2 |  |

Retained earnings | 4,525 |  | 961 |  |

SHAREHOLDERS' FUNDS | 4,527 |  | 963 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

Mr I C Cabau Sole - Director

NAVI RGN LTD (Registered number: SC681007)

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| NAVI RGN LTD is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

| Registered number: | SC681007

| Registered office: | 75/1 Comely Bank Avenue

| Edinburgh

| EH4 1ET

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared on a going concern basis.

| At the balance sheet date, the company had net current assets of £2,723 (2023: net current liabilities of £504). The directors have pledged to financially support the company for the foreseeable future and on therefore feel it is appropriate that these accounts have been prepared on the going concern basis.

| Turnover

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

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment | - | 25% on cost

| Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation.

| 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.

| 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.

| Share capital

| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

| Dividends

| Dividend distribution to the company’s shareholders is recognised as a liability in the financial

| statements in the reporting period in which the dividends are declared.

NAVI RGN LTD (Registered number: SC681007)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 April 2025 | 2,096 |  |

| Additions | 1,864 |  |

| At 31 March 2026 | 3,960 |  |

| DEPRECIATION

| At 1 April 2025 | 2,046 |  |

| Charge for year | 218 |  |

| At 31 March 2026 | 2,264 |  |

| NET BOOK VALUE

| At 31 March 2026 | 1,696 |  |

| At 31 March 2025 | 50 |  |

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

2026 | 2025 |

£ | £ |

| Taxation and social security | 7,984 |  | 8,094 |  |

| Other creditors | 2,097 |  | 415 |  |

10,081 |  | 8,509 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 2 | Ordinary | 1 | 2 |  | 2 |  |

7. | RELATED PARTY DISCLOSURES

| At the balance sheet date, the company owed the director £537 (2025: £146). This loan is interest free and repayable on demand.

8. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr I C Cabau Sole.