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REGISTERED NUMBER: 02953549 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

NATUREGUIDES LIMITED

NATUREGUIDES LIMITED (REGISTERED NUMBER: 02953549)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


NATUREGUIDES LIMITED

COMPANY INFORMATION
for the Year Ended 31 October 2024







DIRECTORS: Dr M J Whitby
Dr F Barclay





REGISTERED OFFICE: Aizlewood's Mill
Nursery Street
Sheffield
South Yorkshire
S3 8GG





REGISTERED NUMBER: 02953549 (England and Wales)





ACCOUNTANTS: Hodgson & Oldfield
Aizlewood's Mill
Nursery Street
Sheffield
S3 8GG

NATUREGUIDES LIMITED (REGISTERED NUMBER: 02953549)

BALANCE SHEET
31 October 2024

31.10.24 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 76,856 79,234

CURRENT ASSETS
Stocks 70,067 40,450
Debtors 5 25,558 56,705
Cash at bank 59,460 43,448
155,085 140,603
CREDITORS
Amounts falling due within one year 6 122,380 96,984
NET CURRENT ASSETS 32,705 43,619
TOTAL ASSETS LESS CURRENT
LIABILITIES

109,561

122,853

CAPITAL AND RESERVES
Called up share capital 146,040 146,040
Share premium 112,000 112,000
Retained earnings (148,479 ) (135,187 )
SHAREHOLDERS' FUNDS 109,561 122,853

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

NATUREGUIDES LIMITED (REGISTERED NUMBER: 02953549)

BALANCE SHEET - continued
31 October 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 22 July 2025 and were signed on its behalf by:





Dr F Barclay - Director


NATUREGUIDES LIMITED (REGISTERED NUMBER: 02953549)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

NatureGuides Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


Monetary amounts in these financial statements are rounded to the nearest £.

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.

Turnover
Turnover 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.
Plant and machinery etc - 25% on cost, 20% on cost, 15% on reducing balance, 10% on cost and 10% on reducing balance

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 is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks 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 balance sheet date.


NATUREGUIDES LIMITED (REGISTERED NUMBER: 02953549)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Interactive Office Computer
Productions Equipment equipment equipment Totals
£    £    £    £    £   
COST
At 1 November 2023 478,247 30,461 9,168 30,617 548,493
Additions 11,280 - - 140 11,420
At 31 October 2024 489,527 30,461 9,168 30,757 559,913
DEPRECIATION
At 1 November 2023 399,709 29,938 9,156 30,456 469,259
Charge for year 13,470 242 - 86 13,798
At 31 October 2024 413,179 30,180 9,156 30,542 483,057
NET BOOK VALUE
At 31 October 2024 76,348 281 12 215 76,856
At 31 October 2023 78,538 523 12 161 79,234

NATUREGUIDES LIMITED (REGISTERED NUMBER: 02953549)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors 2,710 -
Other debtors 22,848 56,705
25,558 56,705

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade creditors 56,033 4,430
Taxation and social security 1,211 1
Other creditors 65,136 92,553
122,380 96,984

7. ULTIMATE CONTROLLING PARTY

The controlling party is the board of directors.

The ultimate controlling party is the board of directors.