Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 06425824 Mr Grant Allaway Mr Matthew D' Alton Mr Grant Allaway iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06425824 2024-12-31 06425824 2025-12-31 06425824 2025-01-01 2025-12-31 06425824 frs-core:CurrentFinancialInstruments 2025-12-31 06425824 frs-core:Non-currentFinancialInstruments 2025-12-31 06425824 frs-core:ComputerEquipment 2025-12-31 06425824 frs-core:ComputerEquipment 2025-01-01 2025-12-31 06425824 frs-core:ComputerEquipment 2024-12-31 06425824 frs-core:FurnitureFittings 2025-12-31 06425824 frs-core:FurnitureFittings 2025-01-01 2025-12-31 06425824 frs-core:FurnitureFittings 2024-12-31 06425824 frs-core:PlantMachinery 2025-12-31 06425824 frs-core:PlantMachinery 2025-01-01 2025-12-31 06425824 frs-core:PlantMachinery 2024-12-31 06425824 frs-core:ShareCapital 2025-12-31 06425824 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06425824 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06425824 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 06425824 frs-bus:SmallEntities 2025-01-01 2025-12-31 06425824 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06425824 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06425824 frs-core:UnlistedNon-exchangeTraded 2025-12-31 06425824 frs-core:UnlistedNon-exchangeTraded 2024-12-31 06425824 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 06425824 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 06425824 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 06425824 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 06425824 frs-bus:Director1 2025-01-01 2025-12-31 06425824 frs-bus:Director2 2025-01-01 2025-12-31 06425824 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 06425824 1 2025-01-01 2025-12-31 06425824 frs-countries:EnglandWales 2025-01-01 2025-12-31 06425824 2023-12-31 06425824 2024-12-31 06425824 2024-01-01 2024-12-31 06425824 frs-core:CurrentFinancialInstruments 2024-12-31 06425824 frs-core:Non-currentFinancialInstruments 2024-12-31 06425824 frs-core:ShareCapital 2024-12-31 06425824 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 06425824 1 2024-01-01 2024-12-31
Registered number: 06425824
Navigate Digital Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Navigate Digital Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Navigate Digital Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 06425824

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 373 |  | 875
Investments | 5 |  | 40,000 |  | 40,000
|  |  | 40,373 |  | 40,875
CURRENT ASSETS
Debtors | 6 | 630,055 |  | 770,694 |
Cash at bank and in hand |  | 121,263 |  | 60,054 |
|  | 751,318 |  | 830,748 |
Creditors: Amounts Falling Due Within One Year | 7 | (381,167 ) |  | (373,070 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 370,151 |  | 457,678
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 410,524 |  | 498,553
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (84,537 ) |  | (187,050 )
NET ASSETS |  |  | 325,987 |  | 311,503
CAPITAL AND RESERVES
Called up share capital |  |  | 20 |  | 20
Profit and Loss Account |  |  | 325,967 |  | 311,483
SHAREHOLDERS' FUNDS |  |  | 325,987 |  | 311,503

Page 1
Page 2
Navigate Digital Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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

Mr Grant Allaway Director
17 August 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Navigate Digital Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Navigate Digital Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 06425824 . The registered office is 16 Mayfly Way, Ardleigh, Colchester, England, CO7 7WX.
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 value added taxes. Turnover includes revenue earned from the provision of services and is recogonised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.
2.3. 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:

Plant and machinery | 25% on reducing balance
Fixtures and fittings | 25% on reducing balance
Computer equipment | 25% on cost

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets.
Assets acquired under hire purchase contracts are depreciated over their useful lives.
Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company.
Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
Page 3
Page 4
Navigate Digital Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Financial Instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.
Trade debtors and creditors are classified as basic financial instruments and are recognised at transaction price less any impairment. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.
Other debtors and creditors are measured at amortised cost using the effective interest rate method.
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.
Financial liabilities and equity instruments issued by the company are classified in accordance with 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. Equity instruments issued by the company are recorded at the proceeds received.
2.6. Foreign Currencies
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.
2.7. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years 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.
Deferred tax
Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Investments
All investments are carried at cost. They are not revalued unless there is an active market in which a valuation can be reliably determined.
Page 4
Page 5
Navigate Digital Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees

| 2025 |  | 2024
--- | --- | --- | ---
Average number of employees, including directors, during the year | 7 |  | 10
| 7 |  | 10

4. Tangible Assets

| Plant and machinery | Fixtures and fittings | Computer equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 615 | 486 | 20,200 | 21,301
As at 31 December 2025 | 615 | 486 | 20,200 | 21,301
Depreciation
As at 1 January 2025 | 603 | 348 | 19,475 | 20,426
Provided during the period | 3 | 35 | 464 | 502
As at 31 December 2025 | 606 | 383 | 19,939 | 20,928
Net Book Value
As at 31 December 2025 | 9 | 103 | 261 | 373
As at 1 January 2025 | 12 | 138 | 725 | 875

5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 40,000
As at 31 December 2025 | 40,000
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 40,000
As at 1 January 2025 | 40,000

Page 5
Page 6
Navigate Digital Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 143,667 |  | 347,871
Amounts owed by group undertakings | 406,067 |  | 338,407
Other debtors | 80,321 |  | 84,416
| 630,055 |  | 770,694

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 185,810 |  | 106,528
Bank loans and overdrafts | 44,240 |  | 94,107
Other creditors | 102,551 |  | 50,426
Taxation and social security | 48,566 |  | 122,009
| 381,167 |  | 373,070

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 84,537 |  | 187,050

9. Related Party Transactions
The amounts due from an associated company at the year end was £406,067 (2024 : £338,407).
Page 6