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NATURES CANDY LIMITED

Registered Number
12809317
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

NATURES CANDY LIMITED
Company Information
for the year from 1 February 2024 to 31 January 2025

Director

Martyn Smith

Registered Address

Lynch Wood Park
Peterborough
Cambridgeshire
PE2 6FY

Registered Number

12809317 (England and Wales)
NATURES CANDY LIMITED
Balance Sheet as at
31 January 2025

Notes

2025

2024

£

£

£

£

Current assets
Debtors319,089-
Cash at bank and on hand11,4502,617
30,5392,617
Creditors amounts falling due within one year4(28,103)(4,806)
Net current assets (liabilities)2,436(2,189)
Total assets less current liabilities2,436(2,189)
Net assets2,436(2,189)
Capital and reserves
Called up share capital11
Profit and loss account2,435(2,190)
Shareholders' funds2,436(2,189)
The financial statements were approved and authorised for issue by the Director on 10 April 2025, and are signed on its behalf by:
Martyn Smith
Director
Registered Company No. 12809317
NATURES CANDY LIMITED
Notes to the Financial Statements
for the year ended 31 January 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20252024
Average number of employees during the year11
3.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables2,089-
Prepayments and accrued income17,000-
Total19,089-
4.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables1,920-
Amounts owed to related parties19,8054,207
Taxation and social security5,314-
Accrued liabilities and deferred income1,064599
Total28,1034,806
5.Related party transactions
Palm Produce Limited, a fellow group company, has provided an interest-free loan of £4,805 (2024 – £4,207) to the company. The loan is unsecured and has no fixed terms of repayment. The balance is included within creditors falling due within one year. MEEA Holdings Limited, the company’s parent, has provided an interest-free loan of £15,000 (2024 – £Nil) to the company. The loan is unsecured and has no fixed terms of repayment. The balance is included within creditors falling due within one year.
6.Controlling party
The company's ultimate parent company is MEEA Holdings Limited, incorporated in England.