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Company registration number: 08412621
Navboys Limited
Unaudited filleted financial statements
31 December 2025
Navboys Limited
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
Navboys Limited
Directors and other information
Director Mr J C Brattle
Company number 08412621
Registered office Unit 4 Daneside Business Park
Riverdane Road
Congleton
Cheshire
CW12 1UN
Navboys Limited
Statement of financial position
31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 32,795 37,734
_______ _______
32,795 37,734
Current assets
Stocks 115,678 124,284
Debtors 6 77,941 41,029
Cash at bank and in hand 49,151 62,443
_______ _______
242,770 227,756
Creditors: amounts falling due
within one year 7 ( 193,756) ( 210,411)
_______ _______
Net current assets 49,014 17,345
_______ _______
Total assets less current liabilities 81,809 55,079
_______ _______
Net assets 81,809 55,079
_______ _______
Capital and reserves
Called up share capital 100 100
Profit and loss account 81,709 54,979
_______ _______
Shareholder funds 81,809 55,079
_______ _______
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.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 07 August 2026 , and are signed on behalf of the board by:
Mr J C Brattle
Director
Company registration number: 08412621
Navboys Limited
Notes to the financial statements
Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 4 Daneside Business Park, Riverdane Road, Congleton, Cheshire, CW12 1UN.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Short leasehold property - 10 % straight line
Plant and machinery - 33 % straight line
Fittings fixtures and equipment - 25% straight line / 33% reducing balance
Motor vehicles - 25 % reducing balance
Aeroplanes - 25 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 8 (2024: 5 ).
5. Tangible assets
Short leasehold property Plant and machinery Fixtures, fittings and equipment Total
£ £ £ £
Cost
At 1 January 2025 - 48,233 65,998 114,231
Additions - 5,139 3,078 8,217
Disposals - - ( 388) ( 388)
Transfers 46,684 - ( 46,684) -
_______ _______ _______ _______
At 31 December 2025 46,684 53,372 22,004 122,060
_______ _______ _______ _______
Depreciation
At 1 January 2025 - 42,631 33,866 76,497
Charge for the year 4,669 4,876 3,595 13,140
Disposals - - ( 372) ( 372)
Transfers 22,418 - ( 22,418) -
_______ _______ _______ _______
At 31 December 2025 27,087 47,507 14,671 89,265
_______ _______ _______ _______
Carrying amount
At 31 December 2025 19,597 5,865 7,333 32,795
_______ _______ _______ _______
At 31 December 2024 - 5,602 32,132 37,734
_______ _______ _______ _______
6. Debtors
2025 2024
£ £
Trade debtors 51,788 16,391
Other debtors 26,153 24,638
_______ _______
77,941 41,029
_______ _______
7. Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 74,526 88,910
Corporation tax 7,497 808
Social security and other taxes 20,190 14,342
Other creditors 91,543 106,351
_______ _______
193,756 210,411
_______ _______
8. Directors advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:
2025
Balance brought forward Advances /(credits) to the director Amounts repaid Balance o/standing
£ £ £ £
Mr J C Brattle ( 104,693) ( 8,008) 44,465 ( 68,236)
_______ _______ _______ _______
2024
Balance brought forward Advances /(credits) to the director Amounts repaid Balance o/standing
£ £ £ £
Mr J C Brattle ( 85,691) ( 19,002) - ( 104,693)
_______ _______ _______ _______