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REGISTERED NUMBER: 10720813 (England and Wales)















NATURAL BY DESIGN DRYSTONE WALLING LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023






NATURAL BY DESIGN DRYSTONE WALLING LTD (REGISTERED NUMBER: 10720813)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Report of the Accountants 8

NATURAL BY DESIGN DRYSTONE WALLING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2023







DIRECTORS: L Diveney-Clegg
Miss N Dossor
E Diveney-Clegg





REGISTERED OFFICE: 2 Haddingley Lane
Cumberworth
Huddersfield
West Yorkshire
HD8 8YA





REGISTERED NUMBER: 10720813 (England and Wales)





ACCOUNTANTS: FINLAYSON & CO
Whitby Court
Abbey Road
Shepley
HUDDERSFIELD
West Yorkshire
HD8 8EL

NATURAL BY DESIGN DRYSTONE WALLING LTD (REGISTERED NUMBER: 10720813)

STATEMENT OF FINANCIAL POSITION
30 APRIL 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 25,729 7,880

CURRENT ASSETS
Debtors 5 24,045 21,611
Cash at bank 10,716 20,844
34,761 42,455
CREDITORS
Amounts falling due within one year 6 7,606 18,338
NET CURRENT ASSETS 27,155 24,117
TOTAL ASSETS LESS CURRENT
LIABILITIES

52,884

31,997

CREDITORS
Amounts falling due after more than one
year

7

29,120

19,131
NET ASSETS 23,764 12,866

CAPITAL AND RESERVES
Called up share capital 8 3 3
Retained earnings 9 23,761 12,863
SHAREHOLDERS' FUNDS 23,764 12,866

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 BY DESIGN DRYSTONE WALLING LTD (REGISTERED NUMBER: 10720813)

STATEMENT OF FINANCIAL POSITION - continued
30 APRIL 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 January 2024 and were signed on its behalf by:





L Diveney-Clegg - Director


NATURAL BY DESIGN DRYSTONE WALLING LTD (REGISTERED NUMBER: 10720813)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1. STATUTORY INFORMATION

Natural By Design Drystone Walling Ltd 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.

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 historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover
Revenue 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and Machinery - 20% on cost
Motor Vehicles - 25% on cost
Computer Equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

NATURAL BY DESIGN DRYSTONE WALLING LTD (REGISTERED NUMBER: 10720813)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

2. 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 3 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Plant and Motor Computer
Machinery Vehicles Equipment Totals
£    £    £    £   
COST
At 1 May 2022 - 8,500 - 8,500
Additions 999 20,145 1,158 22,302
At 30 April 2023 999 28,645 1,158 30,802
DEPRECIATION
At 1 May 2022 - 620 - 620
Charge for year 116 4,223 114 4,453
At 30 April 2023 116 4,843 114 5,073
NET BOOK VALUE
At 30 April 2023 883 23,802 1,044 25,729
At 30 April 2022 - 7,880 - 7,880

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
Vehicles
£   
COST
Additions 20,145
At 30 April 2023 20,145
DEPRECIATION
Charge for year 2,098
At 30 April 2023 2,098
NET BOOK VALUE
At 30 April 2023 18,047

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade Debtors 2,776 11,000
Directors' Current Accounts 18,780 9,947
Prepayments 2,489 664
24,045 21,611

NATURAL BY DESIGN DRYSTONE WALLING LTD (REGISTERED NUMBER: 10720813)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 5,466 5,466
Hire purchase contracts 2,864 -
Trade Creditors 3,007 -
Corporation Tax (699 ) 1,395
Social Security and Other Taxes (7,722 ) 2,125
VAT 3,049 8,305
Accrued Expenses 1,641 1,047
7,606 18,338

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank Loans - 1-2 Years 5,466 5,466
Bank Loans - 2-5 Years 8,199 13,665
Hire purchase contracts 15,455 -
29,120 19,131

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
3 Ordinary £1 3 3

9. RESERVES
Retained
earnings
£   

At 1 May 2022 12,863
Profit for the year 14,898
Dividends (4,000 )
At 30 April 2023 23,761

NATURAL BY DESIGN DRYSTONE WALLING LTD (REGISTERED NUMBER: 10720813)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2023 and 30 April 2022:

2023 2022
£    £   
L Diveney-Clegg
Balance outstanding at start of year 3,315 (22 )
Amounts advanced 9,390 6,641
Amounts repaid (3,315 ) (3,304 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 9,390 3,315

R A Clegg
Balance outstanding at start of year 3,316 (22 )
Amounts advanced - 6,641
Amounts repaid (3,316 ) (3,303 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 3,316

Mrs H V Clegg
Balance outstanding at start of year 3,316 (22 )
Amounts advanced - 6,641
Amounts repaid (3,316 ) (3,303 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 3,316

Miss N Dossor
Balance outstanding at start of year - -
Amounts advanced 9,390 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 9,390 -

NATURAL BY DESIGN DRYSTONE WALLING LTD

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
NATURAL BY DESIGN DRYSTONE WALLING LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 30 April 2023 set out on pages two to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






FINLAYSON & CO
Whitby Court
Abbey Road
Shepley
HUDDERSFIELD
West Yorkshire
HD8 8EL


12 January 2024