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NATURAL TOO LIMITED

Unaudited Financial Statements

for the Year Ended 31st March 2023






NATURAL TOO LIMITED (REGISTERED NUMBER: 04396218)






Contents of the Financial Statements
for the year ended 31st March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


NATURAL TOO LIMITED

Company Information
for the year ended 31st March 2023







DIRECTOR: Mrs M E Evans





SECRETARY: Mrs M E Evans





REGISTERED OFFICE: 1 Abbots Quay
Monks Ferry
Birkenhead
Merseyside
CH41 5LH





REGISTERED NUMBER: 04396218 (England and Wales)





ACCOUNTANTS: Haines Watts Wirral Limited
1 Abbots Quay
Monks Ferry
Birkenhead
Merseyside
CH41 5LH

NATURAL TOO LIMITED (REGISTERED NUMBER: 04396218)

Balance Sheet
31st March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 314,028 282,867

CURRENT ASSETS
Stocks 117,814 89,913
Debtors 6 641,704 580,949
Cash at bank and in hand 117,588 173,465
877,106 844,327
CREDITORS
Amounts falling due within one year 7 176,222 136,643
NET CURRENT ASSETS 700,884 707,684
TOTAL ASSETS LESS CURRENT LIABILITIES 1,014,912 990,551

CREDITORS
Amounts falling due after more than one
year

8

(23,733

)

(32,949

)

PROVISIONS FOR LIABILITIES (20,323 ) (8,785 )
NET ASSETS 970,856 948,817

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 970,854 948,815
SHAREHOLDERS' FUNDS 970,856 948,817

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

NATURAL TOO LIMITED (REGISTERED NUMBER: 04396218)

Balance Sheet - continued
31st March 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29th November 2023 and were signed by:





Mrs M E Evans - Director


NATURAL TOO LIMITED (REGISTERED NUMBER: 04396218)

Notes to the Financial Statements
for the year ended 31st March 2023

1. STATUTORY INFORMATION

Natural Too Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - land - nil and buildings - 2% on cost
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 10% on reducing balance

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 tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 tax
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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

NATURAL TOO LIMITED (REGISTERED NUMBER: 04396218)

Notes to the Financial Statements - continued
for the year ended 31st March 2023

3. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors
Short term debtors are measured at transaction price, less any impairment. Loans are measured initially at fair value, net of transaction cost, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Creditors
Short term creditors are measured at transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to / from related parties.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2022 - 18 ) .

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings Totals
£    £    £    £   
COST
At 1st April 2022 237,704 102,476 211,875 552,055
Additions - 46,135 - 46,135
At 31st March 2023 237,704 148,611 211,875 598,190
DEPRECIATION
At 1st April 2022 9,508 98,268 161,412 269,188
Charge for year 2,377 7,551 5,046 14,974
At 31st March 2023 11,885 105,819 166,458 284,162
NET BOOK VALUE
At 31st March 2023 225,819 42,792 45,417 314,028
At 31st March 2022 228,196 4,208 50,463 282,867

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 641,704 580,949

NATURAL TOO LIMITED (REGISTERED NUMBER: 04396218)

Notes to the Financial Statements - continued
for the year ended 31st March 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 9,600 9,600
Trade creditors 151,338 74,414
Taxation and social security 9,049 45,869
Other creditors 6,235 6,760
176,222 136,643

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 23,733 32,949

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2023 and 31st March 2022:

2023 2022
£    £   
H S Evans (Deceased)
Balance outstanding at start of year - 388,471
Amounts repaid - (388,471 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

10. RELATED PARTY DISCLOSURES

Included in other debtors is the sum of £160,318 (2022 - £121,127) due from Gwalia Garage Caernarfon Limited, £465,763 (2022 - £444,415) due from Gwalia Recovery Limited and £9,960 (2022 - £9,960) due from Natural Limited. Mrs M E Evans own 100% of the issued share capital of Gwalia Garage Caernarfon Limited, Gwalia Recovery Limited and Natural Limited.