2023-04-012024-03-312024-03-31false08933763NATURESPY2024-07-2947910iso4217:GBPxbrli:pure089337632023-04-01089337632024-03-31089337632023-04-012024-03-31089337632022-04-01089337632023-03-31089337632022-04-012023-03-3108933763bus:SmallEntities2023-04-012024-03-3108933763bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3108933763bus:FullAccounts2023-04-012024-03-3108933763bus:CompanyLimitedByGuarantee2023-04-012024-03-3108933763core:WithinOneYear2024-03-3108933763core:AfterOneYear2024-03-3108933763core:WithinOneYear2023-03-3108933763core:AfterOneYear2023-03-3108933763core:ShareCapital2024-03-3108933763core:SharePremium2024-03-3108933763core:RevaluationReserve2024-03-3108933763core:OtherReservesSubtotal2024-03-3108933763core:RetainedEarningsAccumulatedLosses2024-03-3108933763core:ShareCapital2023-03-3108933763core:SharePremium2023-03-3108933763core:RevaluationReserve2023-03-3108933763core:OtherReservesSubtotal2023-03-3108933763core:RetainedEarningsAccumulatedLosses2023-03-3108933763core:LandBuildings2024-03-3108933763core:PlantMachinery2024-03-3108933763core:Vehicles2024-03-3108933763core:FurnitureFittings2024-03-3108933763core:OfficeEquipment2024-03-3108933763core:NetGoodwill2024-03-3108933763core:IntangibleAssetsOtherThanGoodwill2024-03-3108933763core:ListedExchangeTraded2024-03-3108933763core:UnlistedNon-exchangeTraded2024-03-3108933763core:LandBuildings2023-03-3108933763core:PlantMachinery2023-03-3108933763core:Vehicles2023-03-3108933763core:FurnitureFittings2023-03-3108933763core:OfficeEquipment2023-03-3108933763core:NetGoodwill2023-03-3108933763core:IntangibleAssetsOtherThanGoodwill2023-03-3108933763core:ListedExchangeTraded2023-03-3108933763core:UnlistedNon-exchangeTraded2023-03-3108933763core:LandBuildings2023-04-012024-03-3108933763core:PlantMachinery2023-04-012024-03-3108933763core:Vehicles2023-04-012024-03-3108933763core:FurnitureFittings2023-04-012024-03-3108933763core:OfficeEquipment2023-04-012024-03-3108933763core:NetGoodwill2023-04-012024-03-3108933763core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3108933763core:ListedExchangeTraded2023-04-012024-03-3108933763core:UnlistedNon-exchangeTraded2023-04-012024-03-3108933763core:MoreThanFiveYears2023-04-012024-03-3108933763core:Non-currentFinancialInstruments2024-03-3108933763core:Non-currentFinancialInstruments2023-03-3108933763dpl:CostSales2023-04-012024-03-3108933763dpl:DistributionCosts2023-04-012024-03-3108933763core:LandBuildings2023-04-012024-03-3108933763core:PlantMachinery2023-04-012024-03-3108933763core:Vehicles2023-04-012024-03-3108933763core:FurnitureFittings2023-04-012024-03-3108933763core:OfficeEquipment2023-04-012024-03-3108933763dpl:AdministrativeExpenses2023-04-012024-03-3108933763core:NetGoodwill2023-04-012024-03-3108933763core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3108933763dpl:GroupUndertakings2023-04-012024-03-3108933763dpl:ParticipatingInterests2023-04-012024-03-3108933763dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3108933763core:ListedExchangeTraded2023-04-012024-03-3108933763dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3108933763core:UnlistedNon-exchangeTraded2023-04-012024-03-3108933763dpl:CostSales2022-04-012023-03-3108933763dpl:DistributionCosts2022-04-012023-03-3108933763core:LandBuildings2022-04-012023-03-3108933763core:PlantMachinery2022-04-012023-03-3108933763core:Vehicles2022-04-012023-03-3108933763core:FurnitureFittings2022-04-012023-03-3108933763core:OfficeEquipment2022-04-012023-03-3108933763dpl:AdministrativeExpenses2022-04-012023-03-3108933763core:NetGoodwill2022-04-012023-03-3108933763core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3108933763dpl:GroupUndertakings2022-04-012023-03-3108933763dpl:ParticipatingInterests2022-04-012023-03-3108933763dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3108933763core:ListedExchangeTraded2022-04-012023-03-3108933763dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3108933763core:UnlistedNon-exchangeTraded2022-04-012023-03-3108933763core:NetGoodwill2024-03-3108933763core:IntangibleAssetsOtherThanGoodwill2024-03-3108933763core:LandBuildings2024-03-3108933763core:PlantMachinery2024-03-3108933763core:Vehicles2024-03-3108933763core:FurnitureFittings2024-03-3108933763core:OfficeEquipment2024-03-3108933763core:AfterOneYear2024-03-3108933763core:WithinOneYear2024-03-3108933763core:ListedExchangeTraded2024-03-3108933763core:UnlistedNon-exchangeTraded2024-03-3108933763core:ShareCapital2024-03-3108933763core:SharePremium2024-03-3108933763core:RevaluationReserve2024-03-3108933763core:OtherReservesSubtotal2024-03-3108933763core:RetainedEarningsAccumulatedLosses2024-03-3108933763core:NetGoodwill2023-03-3108933763core:IntangibleAssetsOtherThanGoodwill2023-03-3108933763core:LandBuildings2023-03-3108933763core:PlantMachinery2023-03-3108933763core:Vehicles2023-03-3108933763core:FurnitureFittings2023-03-3108933763core:OfficeEquipment2023-03-3108933763core:AfterOneYear2023-03-3108933763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NATURESPY

Registered Number
08933763
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

NATURESPY
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

McConnell, Hannah
McConnell, James Howard

Company Secretary

McConnell, Hannah

Registered Address

Unit 82a James Carter Road
Mildenhall
Bury St. Edmunds
IP28 7DE

Registered Number

08933763 (England and Wales)
NATURESPY
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets31,18823,352
Tangible assets468,38948,842
69,57772,194
Current assets
Debtors257,216222,226
Current asset investments542,97342,973
Cash at bank and on hand296,726432,999
596,915698,198
Creditors amounts falling due within one year6(259,769)(314,379)
Net current assets (liabilities)337,146383,819
Total assets less current liabilities406,723456,013
Net assets406,723456,013
Capital and reserves
Profit and loss account406,723456,013
Reserves7406,723456,013
The financial statements were approved and authorised for issue by the Board of Directors on 29 July 2024, and are signed on its behalf by:
McConnell, Hannah
Director
McConnell, James Howard
Director

Registered Company No. 08933763
NATURESPY
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by guarantee and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Intangible assets
Included within Intangible assets are brand protection that are amortised on a straight-line basis over 10 years.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year55
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 2333,67833,678
Additions1,3201,320
Disposals(33,678)(33,678)
At 31 March 241,3201,320
Amortisation and impairment
At 01 April 2310,32610,326
Charge for year(10,194)(10,194)
At 31 March 24132132
Net book value
At 31 March 241,1881,188
At 31 March 2323,35223,352
4.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 April 2395353,8271,09737,44693,323
Additions-40,076-1,22441,300
Disposals--(1,097)(10,672)(11,769)
At 31 March 2495393,903-27,998122,854
Depreciation and impairment
At 01 April 2315613,44081730,06844,481
Charge for year28016,270(819)(5,747)9,984
At 31 March 2443629,710(2)24,32154,465
Net book value
At 31 March 2451764,19323,67768,389
At 31 March 2379740,3872807,37848,842
5.Current asset investments
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables203,542241,402
Bank borrowings and overdrafts18208
Taxation and social security13,23662,769
Other creditors42,973-
Accrued liabilities and deferred income-10,000
Total259,769314,379
7.Revaluation reserve
Birdsign Shares revalued from 42,972 to £0.