Navas Drinks Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11434877

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		521
Tangible Assets	5		1,763		1,583

			1,763		2,104
CURRENT ASSETS
Stocks	6	99,114		32,372
Debtors	7	62,269		69,780
Cash at bank and in hand		42,893		13,238

		204,276		115,390
Creditors: Amounts Falling Due Within One Year	8	(349,589 )		(208,023 )

NET CURRENT ASSETS (LIABILITIES)			(145,313 )		(92,633 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(143,550 )		(90,529 )

Creditors: Amounts Falling Due After More Than One Year	9		(133,986 )		(32,169 )

NET LIABILITIES			(277,536 )		(122,698 )

CAPITAL AND RESERVES
Share premium account			208,183		208,183
Profit and Loss Account			(485,719 )		(330,881 )

SHAREHOLDERS' FUNDS			(277,536)		(122,698)

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Navas Drinks 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 Christopher Monks

Director

23/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Navas Drinks Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11434877 . The registered office is 14 High Cross, Truro, TR1 2AJ.

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. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.

2.3. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are website development costs. It is amortised to profit and loss account over its estimated economic life of 4 years and amortised on reducing balance method.

2.5. 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 & Machinery	20% SL
Computer Equipment	20% SL

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Navas Drinks Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2025	2,500

As at 31 December 2025	2,500

Amortisation
As at 1 January 2025	1,979
Provided during the period	521

As at 31 December 2025	2,500

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	521

5. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	5,637	80	5,717
Additions	-	922	922

As at 31 December 2025	5,637	1,002	6,639

Depreciation
As at 1 January 2025	4,062	72	4,134
Provided during the period	719	23	742

As at 31 December 2025	4,781	95	4,876

Net Book Value
As at 31 December 2025	856	907	1,763

As at 1 January 2025	1,575	8	1,583

6. Stocks

	2025	2024
	£	£
Inventory finished stock	60,476	25,508
Raw ingredients in stock	38,638	6,864

	99,114	32,372

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Navas Drinks Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	49,389	69,501
Prepayments and accrued income	657	279
VAT	12,223	-

	62,269	69,780

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	38,965	56,422
Bank loans and overdrafts	16,895	7,804
Other loans	-	89,281
Other taxes and social security	2,791	9,090
VAT	-	11,995
CT61 tax payable	2,583	-
Directors' loan accounts	288,355	33,431

	349,589	208,023

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

	2025	2024
	£	£
Bank loans	16,210	32,169
Other loans	117,776	-

	133,986	32,169

10. Secured Creditors

The Company's borrowings are secured by a debenture creating a fixed and floating charge over all present and future assets, property, and undertaking of the Company.

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