REGISTERED NUMBER: 15609120 (England and Wales)

Unaudited Financial Statements

for the Period 2 April 2024 to 30 April 2025

for

HUMAN NATIVE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

J D Galilee

J W Smith

Secretary:

OHS Secretaries Limited

Registered office:

9th Floor 107 Cheapside

London

EC2V 6DN

Registered number:

15609120 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Intangible assets

4

36,733

Tangible assets

5

15,506

52,239

Current assets

Debtors

6

81,971

Cash at bank

6,078,906

6,160,877

Creditors

Amounts falling due within one year

7

118,229

Net current assets

6,042,648

Total assets less current liabilities

6,094,887

Creditors

Amounts falling due after more than one year

8

5,000,000

Net assets

1,094,887

Capital and reserves

Called up share capital

9

14

Share premium

2,702,469

Retained earnings

(1,607,596

)

Shareholders' funds

1,094,887

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2025 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 October 2025 and were signed on its behalf by:

J D Galilee - Director

1.	Statutory information

HUMAN NATIVE 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.

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

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.

Going concern

The financial statements have been prepared on the going concern basis. The company incurred losses during the year, however the directors believe that the company has sufficient financial resources to be able to meet its obligations, if and when, they become due, and that the company can continue in operational existence for a period of at least 12 months from the statement of financial position date. On this basis, the directors are of the opinion that they should continue to adopt the going concern basis in preparing the annual financial statements.

Key source of estimation, uncertainty and judgement

The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

There is estimation uncertainty in calculating depreciation. A full line by line review of fixed assets is carried out by management regularly. Whilst every attempt is made to ensure that the depreciation policy is as accurate as possible, there remains a risk that the policy does not match the useful life of the assets.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Computer equipment

-

33.3% on cost

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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.

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.

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 period was 9 .

4.	Intangible fixed assets

Patents and

licences

£

Cost

Additions

38,000

At 30 April 2025

38,000

Amortisation

Amortisation for period

1,267

At 30 April 2025

1,267

Net book value

At 30 April 2025

36,733

5.	Tangible fixed assets

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

Additions

449

19,183

19,632

At 30 April 2025

449

19,183

19,632

Depreciation

Charge for period

52

4,074

4,126

At 30 April 2025

52

4,074

4,126

Net book value

At 30 April 2025

397

15,109

15,506

6.

Debtors: amounts falling due within one year

£

Other debtors

81,971

7.

Creditors: amounts falling due within one year

£

Trade creditors

40,063

Taxation and social security

31,642

Other creditors

46,524

118,229

8.

Creditors: amounts falling due after more than one year

£

Other creditors

5,000,000

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

1,000,000

Ordinary

0.00001

10

5,741

Seed Ordinary

0.00001

1

344,394

Seed Preferred

0.00001

3

14

The following shares were allotted and fully paid for cash at par during the period:

1,000,000 Ordinary shares of 0.00001 each

5,741 Seed Ordinary shares of 0.00001 each

344,394 Seed Preferred shares of 0.00001 each