Health Navigator Limited - Filleted accounts

Registered number

09364491

Health Navigator Limited

Filleted Accounts

31 December 2025

Health Navigator Limited
Registered number:		09364491
Balance Sheet
as at 31 December 2025
						Restated
Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		1,613,526			1,650,185
Tangible assets	4		20,580			17,401
			1,634,106			1,667,586

Current assets
Debtors	5	464,872			937,713
Cash at bank and in hand		69,249			56,675
		534,121			994,388

Creditors: amounts falling due within one year	6	(3,411,668)			(2,882,780)

Net current liabilities			(2,877,547)			(1,888,392)

Total assets less current liabilities			(1,243,441)			(220,806)

Creditors: amounts falling due after more than one year	7		(490,258)			(1,781,351)



Net liabilities			(1,733,699)			(2,002,157)

Capital and reserves
Called up share capital	8		5,016			203,145
Profit and loss account			(1,738,715)			(2,205,302)

Shareholders' funds			(1,733,699)			(2,002,157)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


F J Werr
Director
Approved by the board on 24 August 2026

Health Navigator Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight line basis over their useful economic lives, which range from 3 to 6 years. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Office equipment	over 4 years
	Computer equipment	over 3 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		41		22


3	Intangible fixed assets				£
	Development expenditure:

	Cost
	At 1 January 2025				2,098,876
	Additions				181,948
	At 31 December 2025				2,280,824

	Amortisation
	At 1 January 2025				448,691
	Provided during the year				218,607
	At 31 December 2025				667,298

	Net book value
	At 31 December 2025				1,613,526
	At 31 December 2024				1,650,185




4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 January 2025				94,281
	Additions				18,099
	At 31 December 2025				112,380

	Depreciation
	At 1 January 2025				76,880
	Charge for the year				14,920
	At 31 December 2025				91,800

	Net book value
	At 31 December 2025				20,580
	At 31 December 2024				17,401


5	Debtors		2025		2024
£				£

	Trade debtors		-		161,721
	RDEC claim		391,145		280,502
	Prepayments and accrued income		62,705		259,685
	Other taxes and social securities		-		226,935
	Other debtors		11,022		8,870
			464,872		937,713


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		498,161		100,993
	Taxation and social security costs		869		183,653
	Deferred income		2,813,257		2,219,002
	Accruals		56,554		352,900
	Other creditors		42,827		26,232
			3,411,668		2,882,780


7	Creditors: amounts falling due after one year		2025		2024
£				£

	Amounts owed to company under common control		490,258		1,781,351


8	Share Capital		2025		2024
£				£

	At 1 January 2025		203,145		100
	Issued		953		203,045
	Capital reduction reserve		(199,082)		-

	At 31 December 2025		5,016		203,145


9	Other information

	Health Navigator Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Hale House
	76 Portland Place
	London
	W1B 1NT