REGISTERED NUMBER: 12767796 (England and Wales)

Financial Statements for the Year Ended 31st July 2025

for

Nature's Artist Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P L Matthews

Mrs K B L Matthews

REGISTERED OFFICE:

32 Burgon Crescent

Winterton

Scunthorpe

North Lincolnshire

REGISTERED NUMBER:

12767796 (England and Wales)

ACCOUNTANTS:

Peter R Burton Accountants

43 Oswald Road

Scunthorpe

North Lincolnshire

DN15 7PN

FIXED ASSETS

Tangible assets

4

11,625

25,390

CURRENT ASSETS

Debtors

5

1,704

15,718

Cash at bank

3,106

8,728

4,810

24,446

CREDITORS

Amounts falling due within one year

6

33,457

40,705

NET CURRENT LIABILITIES

(28,647

)

(16,259

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(17,022

)

9,131

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

(17,122

)

9,031

SHAREHOLDERS' FUNDS

(17,022

)

9,131

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5th November 2025 and were signed on its behalf by:

P L Matthews - Director

1.	STATUTORY INFORMATION

Nature's Artist 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.

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

-

20% on reducing balance

Workshop

-

15% on cost

Motor vehicles

-

25% on reducing balance

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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

Workshop

vehicles

Totals

£

£

£

£

COST

At 1st August 2024

32,188

1,549

7,100

40,837

Disposals

(12,420

)

-

-

(12,420

)

At 31st July 2025

19,768

1,549

7,100

28,417

DEPRECIATION

At 1st August 2024

9,739

855

4,853

15,447

Charge for year

2,507

139

562

3,208

Eliminated on disposal

(1,863

)

-

-

(1,863

)

At 31st July 2025

10,383

994

5,415

16,792

NET BOOK VALUE

At 31st July 2025

9,385

555

1,685

11,625

At 31st July 2024

22,449

694

2,247

25,390

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

1,704

15,718

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Hire purchase contracts

4,111

17,229

Trade creditors

2,991

1,563

Other creditors

2,794

611

Directors' current accounts

22,387

20,098

Accrued expenses

1,174

1,204

33,457

40,705

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1st August 2024

9,031

Deficit for the year

(24,081

)

Dividends

(2,072

)

At 31st July 2025

(17,122

)