28 November 2023 v2024.67.2 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activity0falsetruexbrli:purexbrli:sharesiso4217:GBP045297102023-11-282024-11-27045297102024-11-27045297102023-11-2704529710core:WithinOneYear2024-11-2704529710core:WithinOneYear2023-11-2704529710core:AfterOneYear2024-11-2704529710core:AfterOneYear2023-11-2704529710core:ShareCapital2024-11-2704529710core:ShareCapital2023-11-2704529710core:RetainedEarningsAccumulatedLosses2024-11-2704529710core:RetainedEarningsAccumulatedLosses2023-11-2704529710bus:Director12023-11-282024-11-2704529710bus:RegisteredOffice2023-11-282024-11-2704529710core:PlantMachinery2023-11-282024-11-27045297102022-11-282023-11-2704529710core:PlantMachinery2024-11-2704529710core:PlantMachinery2023-11-2804529710core:PlantMachinery2023-11-270452971012023-11-282024-11-2704529710countries:EnglandWales2023-11-282024-11-2704529710bus:AuditExemptWithAccountantsReport2023-11-282024-11-2704529710bus:PrivateLimitedCompanyLtd2023-11-282024-11-2704529710bus:SmallEntities2023-11-282024-11-2704529710bus:FullAccounts2023-11-282024-11-27
Company registration number:
04529710
Natura Limited
Unaudited Filleted Financial Statements for the year ended
27 November 2024
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3 Pool View, Puseydale Farm Estate, Main Road, Shavington, Crewe, Cheshire, CW2 5DY, United Kingdom
Natura Limited
Report of the Accountant to the director of Natura Limited
Year ended
27 November 2024
These financial statements have been prepared in accordance with my terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended
27 November 2024
.
I have prepared these financial statements based on the accounting records, information and explanations provided by you. I do not express any opinion on the financial statements.
On the statement of financial position you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a "true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
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3 Pool View, Puseydale Farm Estate
Main Road
Shavington, Crewe
Cheshire
CW2 5DY
United Kingdom
Date:
20 December 2024
Natura Limited
Statement of Financial Position
27 November 2024
20242023
Note££
Fixed assets    
Tangible assets 5 -  
200
 
Current assets    
Debtors 6
5,743
 
12,050
 
Cash at bank and in hand
222
 
771
 
5,965
 
12,821
 
Creditors: amounts falling due within one year 7
(6,038
)
(5,908
)
Net current (liabilities)/assets
(73
)
6,913
 
Total assets less current liabilities (73 ) 7,113  
Creditors: amounts falling due after more than one year 8
(5,367
)
(10,601
)
Provisions for liabilities -  
(38
)
Net liabilities
(5,440
)
(3,526
)
Capital and reserves    
Called up share capital
100
 
100
 
Profit and loss account
(5,540
)
(3,626
)
Shareholders deficit
(5,440
)
(3,526
)
For the year ending
27 November 2024
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
20 December 2024
, and are signed on behalf of the board by:
Mr W Orme
Director
Company registration number:
04529710
Natura Limited
Notes to the Financial Statements
Year ended
27 November 2024

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
393 London Road
,
Hazel Grove
,
Stockport
,
Cheshire
,
SK7 6AA
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Plant and machinery
25% reducing balance

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

4 Average number of employees

The average number of persons employed by the company during the year was nil (2023:
1
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
28 November 2023
and
27 November 2024
800
 
Depreciation  
At
28 November 2023
600
 
Charge
200
 
At
27 November 2024
800
 
Carrying amount  
At
27 November 2024
-  
At 27 November 2023
200
 

6 Debtors

20242023
££
Other debtors
5,743
 
12,050
 
The debtors above include the following amounts falling due after more than one year:
20242023
££
Other debtors -  
5,266
 

7 Creditors: amounts falling due within one year

20242023
££
Bank loans and overdrafts
5,234
 
5,104
 
Other creditors
804
 
804
 
6,038
 
5,908
 

8 Creditors: amounts falling due after more than one year

20242023
££
Bank loans and overdrafts
5,367
 
10,601
 

9 Director's advances, credit and guarantees

Included within other debtors due within one year are loans to directors totalling £477 (2023: £7,260) on which interest is charged at the official rate of interest on all balances exceeding £10,000. The loans are repayable in full or in part on demand. No Dividends were paid in the year in respect of shares held by the company’s directors.

10 Controlling party

The company was under the control of Mr W Orme throughout the current period and previous year.