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Registered number: 15139051









NATURE'S CHARM UK LIMITED









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 SEPTEMBER 2024

 
NATURE'S CHARM UK LIMITED
REGISTERED NUMBER: 15139051

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
Note
£

  

Current assets
  

Stocks
  
2,861

Debtors: amounts falling due within one year
 5 
18,676

Cash at bank and in hand
 7 
84,890

  
106,427

Creditors: amounts falling due within one year
 8 
(21,565)

Net current assets
  
 
 
84,862

Total assets less current liabilities
  
84,862

  

Net assets
  
84,862


Capital and reserves
  

Called up share capital 
 9 
200,000

Profit and loss account
  
(115,138)

  
84,862


The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




N J Potts
Director

Date: 20 May 2025

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
NATURE'S CHARM UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

1.


General information

Nature's Charm UK Limited is a private company limited by shares, incorporated in the United Kingdom.
The address of its registered office is:
The Wing Yip Centre
375 Nechells Park Road
Birmingham
West Midlands
B7 5NT
The financial statements are prepared in Sterling (£) and are for a period of 54 weeks ended 30 September 2024 (Incorporated 14 September 2023).

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on a going concern basis. The directors have assessed the financial position and future cash requirements of the business for a period exceeding twelve months from the date of approval of the financial statements and consider that the Company has sufficient resources to manage its business risk successfully. 

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.4

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Page 2

 
NATURE'S CHARM UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The Company has no direct employees, the Company Directors are remunerated through related companies. Staff costs are recharged by related companies.






4.


Stocks

2024
£

Goods for resale
2,861

2,861



5.


Debtors

2024
£


Other debtors
18,676

18,676


Page 3

 
NATURE'S CHARM UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

6.


Current asset investments





7.


Cash and cash equivalents

2024
£

Cash at bank and in hand
84,890

84,890



8.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
149

Other creditors
425

Accruals and deferred income
20,991

21,565


Page 4

 
NATURE'S CHARM UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

9.


Share capital

2024
£
Allotted, called up and fully paid


100,000 Ordinary A Shares shares of £1.00 each
100,000
100,000 Ordinary B Shares shares of £1.00 each
100,000

200,000


The following share transactions were undertaken during the period ended 30 September 2024. 
Issued on incorporation 1 Ordinary £1 share, issued at par.
On 27 September 2024, the issued 1 Ordinary £1 share was redesignated as 'A' Ordinary £1 share and a new category 'B' Ordinary £1 shares were created. Immediately following designation of the two share categories 99,999 A Ordinary shares and 100,000 B Ordinary shares were issued at par.
All shares rank pari passu.


10.


Related party transactions

During the period the Company paid the following amounts to a related company, W.Wing Yip PLC:


2024
£

Management fees paid
11,000
Recharge of expenses
93,000
Stock purchased
4,000
108,000


11.


Auditors' information

The auditors' report on the financial statements for the period ended 30 September 2024 was unqualified.

The audit report was signed on 21 May 2025 by Gavin Whitehouse BSocSc FCA (Senior Statutory Auditor) on behalf of Bennett Whitehouse Limited.

 
Page 5