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Company Registration No. 06284130 (England and Wales)
Naturells Limited Unaudited accounts for the year ended 30 June 2024
Naturells Limited Unaudited accounts Contents
Page
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Naturells Limited Company Information for the year ended 30 June 2024
Directors
Andrew Mark Morris Nicola Morris
Company Number
06284130 (England and Wales)
Registered Office
58 STUART STREET TREORCHY CF42 6SH
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Naturells Limited Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
382 
659 
Current assets
Inventories
1,100 
1,050 
Debtors
291 
261 
Cash at bank and in hand
18,100 
16,898 
19,491 
18,209 
Creditors: amounts falling due within one year
(5,556)
(4,601)
Net current assets
13,935 
13,608 
Total assets less current liabilities
14,317 
14,267 
Provisions for liabilities
Deferred tax
(125)
(125)
Net assets
14,192 
14,142 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
14,182 
14,132 
Shareholders' funds
14,192 
14,142 
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2024 and were signed on its behalf by
Nicola Morris Director Company Registration No. 06284130
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Naturells Limited Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Naturells Limited is a private company, limited by shares, registered in England and Wales, registration number 06284130. The registered office is 58 STUART STREET, TREORCHY, CF42 6SH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Straight Line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
Stocks
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
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Naturells Limited Notes to the Accounts for the year ended 30 June 2024
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 July 2023
6,640 
At 30 June 2024
6,640 
Depreciation
At 1 July 2023
5,981 
Charge for the year
277 
At 30 June 2024
6,258 
Net book value
At 30 June 2024
382 
At 30 June 2023
659 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
291 
261 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
2,883 
1,974 
Other creditors
47 
650 
Loans from directors
714 
263 
Accruals
1,912 
1,714 
5,556 
4,601 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10 
10 
8
Transactions with related parties
The company rents business premises from the directors at the deemed market value of £500 per month. During the year, dividends of £12,000 were paid to the directors.
9
Controlling party
The company is controlled by the directors by virtue of a 100% shareholding.
10
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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