Navitas Digital Safety Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08861678 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Navitas Digital Safety Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTOR:

B J Gardner

REGISTERED OFFICE:

Freeths

Cumberland Court

80 Mount Street

Nottingham

NG1 6HH

REGISTERED NUMBER:

08861678 (England and Wales)

ACCOUNTANTS:

Charnwood Accountants & Business Advisors LLP

The Point

Granite Way

Mountsorrel

Loughborough

Leicestershire

LE12 7TZ

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

4,950

7,453

4,950

7,453

CURRENT ASSETS

Stocks

897,595

777,751

Debtors

6

371,082

443,935

Cash at bank

404,172

471,633

1,672,849

1,693,319

CREDITORS

Amounts falling due within one year

7

1,276,416

974,714

NET CURRENT ASSETS

396,433

718,605

TOTAL ASSETS LESS CURRENT
LIABILITIES

401,383

726,058

CREDITORS

Amounts falling due after more than one
year

8

1,087,940

403,385

NET (LIABILITIES)/ASSETS

(686,557

)

322,673

CAPITAL AND RESERVES

Called up share capital

9

1,000

Share premium

9,499,100

Retained earnings

(10,186,657

)

(9,177,427

)

SHAREHOLDERS' FUNDS

(686,557

)

322,673

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 September 2026 and were signed by:

B J Gardner - Director

1.	STATUTORY INFORMATION

Navitas Digital Safety Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis, assuming the company will continue to trade. This assumption depends on the ability of the directors to maintain the necessary financial support.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery

-

10% on cost

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2025 - 36 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

Development

licences

costs

Totals

£

COST

At 1 May 2025

and 30 April 2026

8,336

241,144

249,480

AMORTISATION

At 1 May 2025

and 30 April 2026

8,336

241,144

249,480

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

COST

At 1 May 2025

320

1,567

30,958

32,845

Additions

-

2,872

Disposals

(320

)

(1,567

)

(17,054

)

(18,941

)

At 30 April 2026

-

16,776

DEPRECIATION

At 1 May 2025

192

1,000

24,200

25,392

Charge for year

32

226

3,969

4,227

Eliminated on disposal

(224

)

(1,226

)

(16,343

)

(17,793

)

At 30 April 2026

-

11,826

NET BOOK VALUE

At 30 April 2026

-

4,950

At 30 April 2025

128

567

6,758

7,453

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Trade debtors

268,745

332,507

Other debtors

102,337

111,428

371,082

443,935

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Bank loans and overdrafts

6,367

Trade creditors

311,553

247,004

Taxation and social security

212,258

272,802

Other creditors

746,238

448,541

1,276,416

974,714

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.4.26

30.4.25

£

Bank loans

23,659

29,714

Other creditors

1,064,281

373,671

1,087,940

403,385

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.26

30.4.25

value:

£

100

Ordinary

1

1,000

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Navitas Group Limited.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Navitas Digital Safety Limited for the year ended 30 April 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Navitas Digital Safety Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Navitas Digital Safety Limited and state those matters that we have agreed to state to the director of Navitas Digital Safety Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Navitas Digital Safety Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Navitas Digital Safety Limited. You consider that Navitas Digital Safety Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Navitas Digital Safety Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Charnwood Accountants & Business Advisors LLP

The Point

Granite Way

Mountsorrel

Loughborough

Leicestershire

LE12 7TZ

4 September 2026