REGISTERED NUMBER: 02369556 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

NATUREBUREAU LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P D Goriup

S L Fowler

P C Creed

R D Buxton

M G Cahn

L A Strike

SECRETARY:

L A Strike

REGISTERED OFFICE:

2c Votec Centre

Hambridge Lane

Newbury

Berks

RG14 5TN

REGISTERED NUMBER:

02369556 (England and Wales)

ACCOUNTANTS:

C B Heslop & Company Limited

Chartered Accountants

1 High Street

Thatcham

Berks

RG19 3JG

BANKERS:

Barclays Bank Plc

23/26 Parkway

Newbury

Berkshire

RG14 1AY

FIXED ASSETS

Tangible assets

4

7,470

7,690

Investments

5

115

115

7,585

7,805

CURRENT ASSETS

Debtors

6

184,278

255,349

Cash at bank

2,983

76,863

187,261

332,212

CREDITORS

Amounts falling due within one year

7

137,867

120,534

NET CURRENT ASSETS

49,394

211,678

TOTAL ASSETS LESS CURRENT LIABILITIES

56,979

219,483

CREDITORS

Amounts falling due after more than one year

8

(25,001

)

(30,556

)

PROVISIONS FOR LIABILITIES

(1,381

)

(1,413

)

NET ASSETS

30,597

187,514

CAPITAL AND RESERVES

Called up share capital

9

42,661

42,661

Share premium

10

9,828

9,828

Capital redemption reserve

10

63,287

63,287

Retained earnings

10

(85,179

)

71,738

SHAREHOLDERS' FUNDS

30,597

187,514

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

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

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 10 September 2025 and were signed on its behalf by:

L A Strike - Director

P D Goriup - Director

1.	STATUTORY INFORMATION

Naturebureau 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.

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 represents net invoiced sales of goods and services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

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

-

25% on cost

Fixtures and fittings

-

25% on cost

Office equipment

-

25% on cost

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.

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.

Long-term contracts

Revenue is recognised on long term contracts on the basis of the sales value of work done with full provision for any anticipated losses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Office

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2024

2,049

444

24,643

27,136

Additions

-

-

2,895

2,895

At 31 December 2024

2,049

444

27,538

30,031

DEPRECIATION

At 1 January 2024

2,049

444

16,953

19,446

Charge for year

-

-

3,115

3,115

At 31 December 2024

2,049

444

20,068

22,561

NET BOOK VALUE

At 31 December 2024

-

-

7,470

7,470

At 31 December 2023

-

-

7,690

7,690

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2024

and 31 December 2024

115

NET BOOK VALUE

At 31 December 2024

115

At 31 December 2023

115

During the year ended 31st December 2015 the company acquired 15% of the issued share capital of Naturepartner SRL a limited liability company incorporated in Romania.

6.

DEBTORS

31.12.24

31.12.23

£

£

Amounts falling due within one year:

Trade debtors

17,989

17,202

Other debtors

5,043

9,525

Tax

1,270

-

VAT

6,717

2,613

Prepayments and accrued income

153,259

207,953

184,278

237,293

Amounts falling due after more than one year:

Other debtors

-

18,056

Aggregate amounts

184,278

255,349

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loan

5,555

5,555

Trade creditors

59,129

33,085

Tax

-

1,271

Social security and other taxes

4,855

4,429

Other creditors

33,409

5,421

Accruals and Deferred Income

34,919

70,773

137,867

120,534

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

25,001

30,556

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

42,661

Ordinary

£1

42,661

42,661

10.

RESERVES

Capital

Retained

Share

redemption

earnings

premium

reserve

Totals

£

£

£

£

At 1 January 2024

71,738

9,828

63,287

144,853

Deficit for the year

(156,917

)

(156,917

)

At 31 December 2024

(85,179

)

9,828

63,287

(12,064

)

11.	CONTINGENT LIABILITIES

There were no contingent liabilities at 31st December 2024 or at 31st December 2023.

12.	RELATED PARTY DISCLOSURES

During the year the company provided secretarial and consultancy services in the sum of £1,176 (2023 : £1,230 to Fieldfare International Ecological Development Ltd and its subsidiary Biofare Investments Ltd. The company also received secretarial and consultancy services from Fieldfare International Ecological Development Ltd in the sum of £76,800 (2023 : £74,520). Mr P.D. Goriup and Dr R.D. Buxton, both shareholders and directors of this company, have an interest in the issued ordinary share capital of Fieldfare International Ecological Development Ltd.

On the 31st December 2024 the company was owed £274 (2023 : £16,345) by Fieldfare International Ecological Development Ltd. On the same date it owed to Fieldfare International Ecological Development Ltd £46,605 (2023 : £15900).

13.	ULTIMATE CONTROLLING PARTY

The company's Directors directly control 75% of the company's issued ordinary share capital. No single Director controls more than 36% of the issued ordinary share capital.