Navigate Digital Limited

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

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

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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.

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.

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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.

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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

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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).

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