REGISTERED NUMBER: SC681007 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

NAVI RGN LTD

Page

Balance Sheet

1

Notes to the Financial Statements

2

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

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.

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.