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REGISTERED NUMBER: 09533564 (England and Wales)
















Financial Statements

for the Year Ended 31 August 2023

for

Nature Schools Ltd

Nature Schools Ltd (Registered number: 09533564)

Contents of the Financial Statements
for the Year Ended 31 August 2023










Page

Company Information 1

Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Nature Schools Ltd

Company Information
for the Year Ended 31 August 2023







DIRECTOR: D Sturdy





REGISTERED OFFICE: The Wilderness
Wilderness Drive
Mitcheldean
Gloucestershire
GL17 0HA





REGISTERED NUMBER: 09533564 (England and Wales)





ACCOUNTANTS: GCSD Accountants Limited
701 Stonehouse Park
Sperry Way
Stonehouse
Gloucestershire
GL10 3UT

Accountants' Report to the Director
on the Unaudited Financial Statements of
Nature Schools Ltd


The following reproduces the text of the report prepared for the director 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 Income Statement and certain other primary statements and the Report of the Director 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 and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements and state those matters that we have agreed to state to the Board of Directors, as a body, in this report. 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 the Company 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 profit. You consider that the Company 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 the Company. 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.






GCSD Accountants Limited


19 August 2024

Nature Schools Ltd (Registered number: 09533564)

Balance Sheet
31 August 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 119,064 192,855

CURRENT ASSETS
Debtors 5 127,400 48,492
Cash at bank 670 668
128,070 49,160
CREDITORS
Amounts falling due within one year 6 814,693 785,267
NET CURRENT LIABILITIES (686,623 ) (736,107 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(567,559

)

(543,252

)

CREDITORS
Amounts falling due after more than
one year

7

21,454

31,181
NET LIABILITIES (589,013 ) (574,433 )

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings (589,023 ) (574,443 )
SHAREHOLDERS' FUNDS (589,013 ) (574,433 )

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

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

The director acknowledges his 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 Schools Ltd (Registered number: 09533564)

Balance Sheet - continued
31 August 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 19 August 2024 and were signed by:





D Sturdy - Director


Nature Schools Ltd (Registered number: 09533564)

Notes to the Financial Statements
for the Year Ended 31 August 2023


1. STATUTORY INFORMATION

Nature Schools 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 represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 15% on cost
Plant and equipment - 15% on cost
Fixtures and fittings - 15% on cost
Motor vehicles - 15% on cost
Computer equipment - 33% on cost

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.


Nature Schools Ltd (Registered number: 09533564)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023


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.

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 8 (2022 - 8 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property equipment fittings
£    £    £   
COST
At 1 September 2022 409,007 37,180 23,951
Additions 20,007 - 233
Disposals (172,197 ) (12,185 ) -
At 31 August 2023 256,817 24,995 24,184
DEPRECIATION
At 1 September 2022 240,982 27,395 12,052
Charge for year 18,788 1,667 1,632
Eliminated on disposal (105,183 ) (9,393 ) -
At 31 August 2023 154,587 19,669 13,684
NET BOOK VALUE
At 31 August 2023 102,230 5,326 10,500
At 31 August 2022 168,025 9,785 11,899

Nature Schools Ltd (Registered number: 09533564)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023


4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 September 2022 13,654 2,740 486,532
Additions - - 20,240
Disposals (7,454 ) (799 ) (192,635 )
At 31 August 2023 6,200 1,941 314,137
DEPRECIATION
At 1 September 2022 10,525 2,723 293,677
Charge for year 413 17 22,517
Eliminated on disposal (5,746 ) (799 ) (121,121 )
At 31 August 2023 5,192 1,941 195,073
NET BOOK VALUE
At 31 August 2023 1,008 - 119,064
At 31 August 2022 3,129 17 192,855

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 18,544 9,410
Amounts owed by group undertakings 108,356 38,332
Other debtors 500 750
127,400 48,492

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 21,013 16,183
Trade creditors 11,455 7,742
Amounts owed to group undertakings 2,480 11,181
Taxation and social security 67,830 23,603
Other creditors 711,915 726,558
814,693 785,267

Nature Schools Ltd (Registered number: 09533564)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 21,454 31,181