Registration number: 06965536

Navitas Solar Installations Limited

Contents

Company Information	1
Directors' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 10

Navitas Solar Installations Limited

Company Information

Directors

M Wilson N Roulson R Piddington M Woods

Registered office

Unit 29 Rotherham Close Norwood Industrial Estate Killamarsh Rotherham S21 2JU

Navitas Solar Installations Limited

Directors' Report for the year ended 31 July 2026

The directors present their report and the financial statements for the year ended 31 July 2026.

Directors of the company

The directors who held office during the year were as follows:

M Wilson

N Roulson (appointed 18 May 2026)

R Piddington

M Woods

Principal activity

The principal activity of the company is the installation of domestic and commercial solar electricity systems

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 29 October 2026 and signed on its behalf by:
 

......................................... M Wilson Director

Navitas Solar Installations Limited

(Registration number: 06965536)
Balance Sheet as at 31 July 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	81,963	124,212
Current assets
Stocks	6	92,140	96,770
Debtors	7	366,505	270,328
Cash at bank and in hand		10,991	13,327
		469,636	380,425
Creditors: Amounts falling due within one year	8	(340,680)	(303,193)
Net current assets		128,956	77,232
Total assets less current liabilities		210,919	201,444
Provisions for liabilities		(16,596)	(16,912)
Net assets		194,323	184,532
Capital and reserves
Called up share capital		100	100
Retained earnings		194,223	184,432
Shareholders' funds		194,323	184,532

Navitas Solar Installations Limited

(Registration number: 06965536)
Balance Sheet as at 31 July 2026

For the financial year ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account and Directors' Report.

Approved and authorised by the Board on 29 October 2026 and signed on its behalf by:
 

......................................... M Wilson Director

Navitas Solar Installations Limited

Notes to the Unaudited Financial Statements for the year ended 31 July 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Unit 29
Rotherham Close
Norwood Industrial Estate
Killamarsh
Rotherham
S21 2JU

These financial statements were authorised for issue by the Board on 29 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Navitas Solar Installations Limited

Notes to the Unaudited Financial Statements for the year ended 31 July 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Motor vehicles	25% reducing balance
Office equipment	15% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Navitas Solar Installations Limited

Notes to the Unaudited Financial Statements for the year ended 31 July 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Navitas Solar Installations Limited

Notes to the Unaudited Financial Statements for the year ended 31 July 2026

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 16 (2025 - 12).

4

Taxation

Tax charged/(credited) in the profit and loss account

	2026 £	2025 £
Current taxation
UK corporation tax	8,874	7,839
Deferred taxation
Arising from origination and reversal of timing differences	(316)	(4,156)
Tax expense in the income statement	8,558	3,683

Navitas Solar Installations Limited

Notes to the Unaudited Financial Statements for the year ended 31 July 2026

5	Tangible assets

	Fixtures and fittings £	Motor vehicles  £	Total £
Cost or valuation
At 1 August 2025	26,036	202,503	228,539
Additions	9,301	2,595	11,896
Disposals	-	(42,595)	(42,595)
At 31 July 2026	35,337	162,503	197,840
Depreciation
At 1 August 2025	15,501	88,826	104,327
Charge for the year	2,975	21,700	24,675
Eliminated on disposal	-	(13,125)	(13,125)
At 31 July 2026	18,476	97,401	115,877
Carrying amount
At 31 July 2026	16,861	65,102	81,963
At 31 July 2025	10,535	113,677	124,212

6

Stocks

	2026 £	2025 £
Other inventories	92,140	96,770

7

Debtors

Current	2026 £	2025 £
Trade debtors	311,243	216,758
Prepayments	4,910	1,878
Other debtors	50,352	51,692
	366,505	270,328

Navitas Solar Installations Limited

Notes to the Unaudited Financial Statements for the year ended 31 July 2026

8

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	311,869	279,788
Taxation and social security	25,418	20,012
Accruals and deferred income	2,160	2,160
Other creditors	1,233	1,233
	340,680	303,193

9	Provisions for liabilities

	Deferred tax £	Total £
At 1 August 2025	16,912	16,912
Increase (decrease) in existing provisions	(316)	(316)
At 31 July 2026	16,596	16,596

10	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

11	Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	50,000	50,000
Contributions paid to money purchase schemes	80,000	-
	130,000	50,000