Company registration number SC423510 (Scotland)
NAITRAL LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
NAITRAL LTD
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 JULY 2025
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Principal activities

The principal activity of the company continued to be that of farm assurance assessment.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

Mr David Mowat

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies' exemption.

On behalf of the board
Mr David Mowat
Director
18 November 2025
NAITRAL LTD
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
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2025
2024
£
£
£
£
Fixed assets
245
306
Current assets
15,052
18,215
Prepayments and accrued income
17
-
0
Creditors: amounts falling due within one year
(12,427)
(13,655)
Net current assets
2,642
4,560
Total assets less current liabilities
2,887
4,866
Creditors: amounts falling due after more than one year
(2,441)
(4,219)
Accruals and deferred income
(350)
(350)
Net assets
96
297
Capital and reserves
96
297
Notes to the financial statements
1
Director's benefits: advances, credit and guarantees

At the year end of July 25, the director (Mr D Mowat) owed the company £9,321. This loan is interest free and has no fixed date of repayment.

2
Employees

The average number of persons, including directors, employed by the company during the year wa s as follows:

2025
2024
Number
Number
Employees
1
1

NAITRAL Ltd is a private company limited by shares incorporated in Scotland. The registered office is 11 Columba Road, Inverness, IV3 5HQ.

For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

NAITRAL LTD
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
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These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 18 November 2025
Mr David Mowat
Director
Company registration number SC423510 (Scotland)
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