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REGISTERED NUMBER: 13300629 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Nature Alpha Group Ltd

Nature Alpha Group Ltd (Registered number: 13300629)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Chartered Certified Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Nature Alpha Group Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTORS: V Sharif
J A L Blackman
A Santis
L Slinger





REGISTERED OFFICE: 33 St. James's Square
London
SW1Y 4JS





REGISTERED NUMBER: 13300629 (England and Wales)





ACCOUNTANTS: Chapman Robinson and Moore Limited
30 Bankside Court
Stationfields
Kidlington
Oxford
OX5 1JE

Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Nature Alpha Group 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 Balance Sheet. Readers are cautioned that the Profit and Loss Account and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Nature Alpha Group Ltd for the year ended 31 March 2024 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Nature Alpha Group Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Nature Alpha Group Ltd and state those matters that we have agreed to state to the Board of Directors of Nature Alpha Group Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Nature Alpha Group Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Nature Alpha Group Ltd. You consider that Nature Alpha Group Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Nature Alpha Group Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Chapman Robinson and Moore Limited
30 Bankside Court
Stationfields
Kidlington
Oxford
OX5 1JE


20 August 2024

Nature Alpha Group Ltd (Registered number: 13300629)

Balance Sheet
31 March 2024

31/3/24 31/3/23
Notes £    £   
FIXED ASSETS
Tangible assets 4 592 -

CURRENT ASSETS
Debtors 5 144,974 857,706
Cash at bank 23,745 279,986
168,719 1,137,692
CREDITORS
Amounts falling due within one year 6 (511,926 ) (330,136 )
NET CURRENT (LIABILITIES)/ASSETS (343,207 ) 807,556
TOTAL ASSETS LESS CURRENT
LIABILITIES

(342,615

)

807,556

CAPITAL AND RESERVES
Called up share capital 7 2 2
Share premium 8 2,199,999 2,199,999
Retained earnings 8 (2,542,616 ) (1,392,445 )
(342,615 ) 807,556

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

Nature Alpha Group Ltd (Registered number: 13300629)

Balance Sheet - continued
31 March 2024


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2024 and were signed on its behalf by:





V Sharif - Director


Nature Alpha Group Ltd (Registered number: 13300629)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Nature Alpha Group 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced
for estimated customer returns, rebates and other similar allowances.
Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is
passed.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


Nature Alpha Group Ltd (Registered number: 13300629)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued
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.

Research and development
Expenditure on research and development is written off in the year in which it is incurred unless it meets the
criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are
incurred. Where development costs are recognised as an asset, they are amortised over the period
expected to benefit from them. Amortisation of the capitalised costs begins once the developed product
comes into use, typically at rate of 33.33% straight line.

Foreign currencies
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound. Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - NIL ) .

Nature Alpha Group Ltd (Registered number: 13300629)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 665
At 31 March 2024 665
DEPRECIATION
Charge for year 73
At 31 March 2024 73
NET BOOK VALUE
At 31 March 2024 592

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Trade debtors - 33,205
Other debtors 144,974 824,501
144,974 857,706

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Trade creditors 173,920 113,299
Taxation and social security 42,232 -
Other creditors 295,774 216,837
511,926 330,136

7. CALLED UP SHARE CAPITAL

Share Capital
100,000 A Ordinary Shares, 19,300 B Ordinary Shares and 67,692 C Ordinary Shares.

Nature Alpha Group Ltd (Registered number: 13300629)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

8. RESERVES

Share premium account - includes any premiums received on issue of share capital. Any transaction
costs associated with the issuing of shares are deducted from share premium.
Profit and loss account - includes all current and prior period retained profits and losses.