ACCOUNTS - Final Accounts preparation

Hire purchase and finance leases

Minimum lease payments under hire purchase fall due as follows:

Company registration number: 03678387

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 DECEMBER 2025

	NAVROH (UK) LIMITED


NAVROH (UK) LIMITED

COMPANY INFORMATION

Directors	K R Bhojwani
	U K Bhojwani


Company secretary	K R Bhojwani


Registered number	03678387


Registered office	9 Ritz Parade
	London
	W5 3RA


Accountants	Menzies LLP
	Chartered Accountants
	4th Floor
	95 Gresham Street
	London
	EC2V 7AB


NAVROH (UK) LIMITED

CONTENTS

	Page
Statement of financial position	1 - 2
Notes to the financial statements	3 - 7


NAVROH (UK) LIMITED REGISTERED NUMBER:03678387

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		As restated
	2025	2024
Note	£	£

Fixed assets
Tangible assets	4		17,079		30,630
Investments	5		-		150,000
			17,079		180,630
Current assets
Debtors: amounts falling due within one year	6	13,887		22,184
Cash at bank and in hand		429,998		220,508
		443,885		242,692
Creditors: amounts falling due within one year	7	(37,650)		(43,282)
Net current assets			406,235		199,410
Total assets less current liabilities			423,314		380,040
Creditors: amounts falling due after more than one year	8		(24,500)		(26,172)

Net assets			398,814		353,868

Capital and reserves
Called up share capital	100	100
Profit and loss account	398,714	353,768
	398,814	353,868

Page 1


NAVROH (UK) LIMITED REGISTERED NUMBER:03678387

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

K R Bhojwani

Director

Date: 26 August 2026

The notes on pages 3 to 7 form part of these financial statements.

Page 2


NAVROH (UK) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Navroh (UK) Limited is a private company, limited by shares, registered in England and Wales, company registration
number 03678387. The registered office is stated on the company information page.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

2.3

Revenue

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

Revenue represents the invoiced value of services provided, net of value added tax. Revenue is recognised when delivery of services is accepted by the customers.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3


NAVROH (UK) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles	-	25%
Fixtures and fittings	-	33.33%
Computer equipment	-	33.33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 3).

Page 4


NAVROH (UK) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	Tangible fixed assets

	Motor vehicles	Fixtures and fittings	Computer equipment	Total
	£	£	£	£
Cost or valuation
At 1 January 2025	48,385	6,960	523	55,868
Additions	-	-	1,290	1,290
At 31 December 2025	48,385	6,960	1,813	57,158
Depreciation
At 1 January 2025	24,193	522	523	25,238
Charge for the year on owned assets	12,096	2,320	425	14,841
At 31 December 2025	36,289	2,842	948	40,079
Net book value
At 31 December 2025	12,096	4,118	865	17,079
At 31 December 2024	24,192	6,438	-	30,630

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
	2025	2024
	£	£


Motor vehicles	12,096	24,192
	12,096	24,192

5.	Fixed asset investments

		Fixed asset investments
		£

	At 1 January 2025	150,000
	Disposals	(150,000)
	At 31 December 2025	-

Page 5


NAVROH (UK) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Debtors

					2025	2024
					£	£


Trade debtors	11,540	20,088
Other debtors	199	533
Prepayments and accrued income	2,148	1,563
	13,887	22,184

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Corporation tax	19,498	-
Other taxation and social security	9,703	12,016
Obligations under finance lease and hire purchase contracts	3,865	3,865
Other creditors	629	629
Accruals and deferred income	3,955	26,772
	37,650	43,282

8.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Net obligations under finance leases and hire purchase contracts	24,500	26,172
	24,500	26,172

Within one year	3,865	3,865
Between 1-5 years	24,500	26,172
	28,365	30,037

Page 6


NAVROH (UK) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

10.	Prior year adjustment

During the year, the directors identified an incorrectly classified balance included within the comparative financial statements for the year ended 31 December 2024. An amount of £5,753 had been presented within foreign exchange balances when it related to a bank account balance.

The adjustment has had an impact on the company's retained earnings for £5,753, and increased net assets for the same amount, and has been restated accordingly.

Additionally, a transaction was double counted to include interest income of £8,246 twice/ This had been identified in the comparattive financial statements for the year ended 31 December 2024.

The adjustment has decreased fixed asset investments and the company's retained earnings by £8,246 and has been restated accordingly.

11.	Related party transactions
	At the year end the company owed Mr K Bhojwani, a director of the company £629 (2024: £629).

Page 7