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REGISTERED NUMBER: 10720813 (England and Wales)















NATURAL BY DESIGN DRYSTONE WALLING LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024






NATURAL BY DESIGN DRYSTONE WALLING LTD (REGISTERED NUMBER: 10720813)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Report of the Accountants 8

NATURAL BY DESIGN DRYSTONE WALLING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: L Diveney-Clegg
Miss N Dossor





REGISTERED OFFICE: 2 Haddingley Lane
Cumberworth
Huddersfield
West Yorkshire
HD8 8YA





REGISTERED NUMBER: 10720813 (England and Wales)





ACCOUNTANTS: FINLAYSON & CO
Whitby Court
Abbey Road
Shepley
HUDDERSFIELD
West Yorkshire
HD8 8EL

NATURAL BY DESIGN DRYSTONE WALLING LTD (REGISTERED NUMBER: 10720813)

STATEMENT OF FINANCIAL POSITION
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 24,066 25,729

CURRENT ASSETS
Inventories 5 7,500 -
Debtors 6 13,723 24,045
Cash at bank 6,643 10,716
27,866 34,761
CREDITORS
Amounts falling due within one year 7 23,624 7,606
NET CURRENT ASSETS 4,242 27,155
TOTAL ASSETS LESS CURRENT
LIABILITIES

28,308

52,884

CREDITORS
Amounts falling due after more than one
year

8

23,432

29,120
NET ASSETS 4,876 23,764

CAPITAL AND RESERVES
Called up share capital 9 3 3
Retained earnings 4,873 23,761
SHAREHOLDERS' FUNDS 4,876 23,764

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

NATURAL BY DESIGN DRYSTONE WALLING LTD (REGISTERED NUMBER: 10720813)

STATEMENT OF FINANCIAL POSITION - continued
30 APRIL 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 October 2024 and were signed on its behalf by:





L Diveney-Clegg - Director


NATURAL BY DESIGN DRYSTONE WALLING LTD (REGISTERED NUMBER: 10720813)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Natural By Design Drystone Walling 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and Machinery - 20% on cost
Motor Vehicles - 20% on reducing balance
Computer Equipment - 33% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

NATURAL BY DESIGN DRYSTONE WALLING LTD (REGISTERED NUMBER: 10720813)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 3 (2023 - 2 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Plant and Motor Computer
Machinery Vehicles Equipment Totals
£    £    £    £   
COST
At 1 May 2023 999 28,645 1,158 30,802
Additions 3,018 - 1,173 4,191
At 30 April 2024 4,017 28,645 2,331 34,993
DEPRECIATION
At 1 May 2023 116 4,843 114 5,073
Charge for year 612 4,760 482 5,854
At 30 April 2024 728 9,603 596 10,927
NET BOOK VALUE
At 30 April 2024 3,289 19,042 1,735 24,066
At 30 April 2023 883 23,802 1,044 25,729

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
Vehicles
£   
COST
At 1 May 2023
and 30 April 2024 20,145
DEPRECIATION
At 1 May 2023 2,098
Charge for year 3,610
At 30 April 2024 5,708
NET BOOK VALUE
At 30 April 2024 14,437
At 30 April 2023 18,047

NATURAL BY DESIGN DRYSTONE WALLING LTD (REGISTERED NUMBER: 10720813)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

5. INVENTORIES
2024 2023
£    £   
Work In Progress 7,500 -

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 8,376 2,776
Other debtors 5,347 21,269
13,723 24,045

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 5,466 5,466
Hire purchase contracts 3,443 2,864
Trade creditors 5,961 3,007
Taxation and social security 4,651 (5,372 )
Other creditors 4,103 1,641
23,624 7,606

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 11,420 13,665
Hire purchase contracts 12,012 15,455
23,432 29,120

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
3 Ordinary £1 3 3

NATURAL BY DESIGN DRYSTONE WALLING LTD (REGISTERED NUMBER: 10720813)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
L Diveney-Clegg
Balance outstanding at start of year 9,390 3,315
Amounts advanced 3,727 9,390
Amounts repaid (9,390 ) (3,315 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 3,727 9,390

R A Clegg
Balance outstanding at start of year - 3,316
Amounts repaid - (3,316 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

Mrs H V Clegg
Balance outstanding at start of year - 3,316
Amounts repaid - (3,316 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

Miss N Dossor
Balance outstanding at start of year 9,390 -
Amounts advanced - 9,390
Amounts repaid (9,390 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 9,390

NATURAL BY DESIGN DRYSTONE WALLING LTD

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
NATURAL BY DESIGN DRYSTONE WALLING 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 Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 30 April 2024 set out on pages two to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






FINLAYSON & CO
Whitby Court
Abbey Road
Shepley
HUDDERSFIELD
West Yorkshire
HD8 8EL


2 October 2024