Company registration number: 13041212
Annual report and unaudited financial statements
for the year ended 30 September 2026
for
Navsa International Limited
Pages for filing with the Registrar
Company registration number: 13041212
Navsa International Limited
Balance sheet
as at 30 September 2026
2026 2025
Note £ £ £ £
Fixed assets
Intangible assets 4 6,768 7,896
Tangible assets 5 23,863 23,047
30,631 30,943
Current assets
Stocks 1,238,024 991,035
Debtors 6 1,789,524 1,192,538
Cash at bank and in hand 719,235 521,302
3,746,783 2,704,875
Creditors: amounts falling due within one year
7 (2,626,121) (1,612,054)
Net current assets 1,120,662 1,092,821
Total assets less current liabilities 1,151,293 1,123,764
Creditors: Amounts falling due after more than one year
8 (271,998) (382,397)
Provisions for liabilities (5,948) (5,762)
NET ASSETS 873,347 735,605
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account 872,347 734,605
TOTAL EQUITY 873,347 735,605
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 September 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 13041212
Navsa International Limited
Balance sheet - continued
as at 30 September 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr B Modha, Director
27 October 2026
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Navsa International Limited
Notes to the financial statements
for the year ended 30 September 2026
1 Company information
Navsa International Limited is a private company registered in England and Wales. Its registered number is 13041212. The company is limited by shares. Its registered office is Unit 18 Fairbourne Drive, Atterbury Lakes, Milton Keynes, MK10 9RG. Its principal place of business is 44 Burners Lane, Kiln Farm, Milton Keynes, Buckinghamshire, MK11 3HD.
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 historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer software - 10% straight line
3
Navsa International Limited
Notes to the financial statements - continued
for the year ended 30 September 2026
2 Accounting policies - continued
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Improvements to property - 20% straight line
Plant and machinery - 25% straight line
Fixtures & fittings - 20% straight line
Computer equipment - 33% straight line
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 taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 4 (2025 - 5).
4
Navsa International Limited
Notes to the financial statements - continued
for the year ended 30 September 2026
4 Intangible assets
Other intangible assets

£
Cost
At 1 October 2025 11,280
At 30 September 2026 11,280
Amortisation
At 1 October 2025 3,384
Charge for year 1,128
At 30 September 2026 4,512
Net book value
At 30 September 2026 6,768
At 30 September 2025 7,896
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 October 2025 47,656
Additions 10,675
At 30 September 2026 58,331
Depreciation
At 1 October 2025 24,609
Charge for year 9,859
At 30 September 2026 34,468
Net book value
At 30 September 2026 23,863
At 30 September 2025 23,047
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Navsa International Limited
Notes to the financial statements - continued
for the year ended 30 September 2026
6 Debtors
2026 2025
£ £
Amounts falling due within one year
Trade debtors 1,289,549 871,206
Directors' loan accounts 39,697 22,632
Taxation 208,375 141,752
Other debtors 227,739 99,496
Prepayments and accrued income 16,073 57,452
1,781,433 1,192,538
2026 2025
£ £
Amounts falling due after more than one year
Other debtors 8,091 -
Total 1,789,524 1,192,538
7 Creditors: amounts falling due within one year
2026 2025
£ £
Bank loans and overdrafts 111,998 110,438
Trade creditors 2,371,191 1,308,929
Other creditors 69,273 106,998
Taxation 67,441 77,978
Social security and other tax 3,153 3,161
Accruals and deferred income 3,065 4,550
2,626,121 1,612,054
8 Creditors: amounts falling due after more than one year
2026 2025
£ £
Bank loans 271,998 382,397
Included within the above creditors are the following amounts falling due after more than five years:
2026 2025
£ £
Repayable by instalments
Bank loans - 13,889
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Navsa International Limited
Notes to the financial statements - continued
for the year ended 30 September 2026
8 Creditors: amounts falling due after more than one year - continued
Loans are secured by way of general pledge, fixed and floating charges against the assets of the company.
9 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the years ended 30 September 2026 and 30 September 2025.
2026 2025
£ £
B Modha
Balance outstanding at start of year 22,632 28,817
Amounts advanced 71,147 -
Amounts repaid (54,082) (6,186)
Balance outstanding at end of year 39,697 22,631
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