NAVIGATION FINANCIAL SERVICES LIMITED

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

Registered number: 03895415

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,099		1,830

			3,099		1,830
CURRENT ASSETS
Debtors	5	22,905		14,745
Cash at bank and in hand		104,567		122,666

		127,472		137,411
Creditors: Amounts Falling Due Within One Year	6	(22,635 )		(4,632 )

NET CURRENT ASSETS (LIABILITIES)			104,837		132,779

TOTAL ASSETS LESS CURRENT LIABILITIES			107,936		134,609

NET ASSETS			107,936		134,609

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			107,934		134,607

SHAREHOLDERS' FUNDS			107,936		134,609

For the year ending 31 March 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 Nicholas Pyne

Director

25th November 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

NAVIGATION FINANCIAL SERVICES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 03895415 . The registered office is 48 Navigation Wharf, Liverpool, Merseyside, L3 4DN.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.3. 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:

Fixtures & Fittings	25% Reducing balance
Computer Equipment	25% Reducing balance

3. Average Number of Employees

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

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	3,993	5,748	9,741
Additions	-	2,302	2,302

As at 31 March 2025	3,993	8,050	12,043

Depreciation
As at 1 April 2024	2,947	4,964	7,911
Provided during the period	1,033	-	1,033

As at 31 March 2025	3,980	4,964	8,944

Net Book Value
As at 31 March 2025	13	3,086	3,099

As at 1 April 2024	1,046	784	1,830

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	22,905	14,745

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Page 3

NAVIGATION FINANCIAL SERVICES LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	(1 )	-
Corporation tax	1,781	1,858
Other taxes and social security	1,212	1,342
Other provisions	890	890
Directors' loan accounts	18,753	542

	22,635	4,632

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2