REGISTERED NUMBER: 10894885 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Natura First Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

6

DIRECTOR:

Ms S M Jimenez Manzano

REGISTERED OFFICE:

71-75 Shelton Street

Covent Garden

Surrey

WC2H 9JQ

REGISTERED NUMBER:

10894885 (England and Wales)

ACCOUNTANTS:

Price Business Services Limited

Pyrcroft, Dodds Lane

Woking

Surrey

GU22 8UW

FIXED ASSETS

Tangible assets

4

770

2,050

CURRENT ASSETS

Stocks

20,440

30,560

Debtors

5

371,913

278,778

Cash at bank and in hand

391,918

323,147

784,271

632,485

CREDITORS

Amounts falling due within one year

6

371,831

293,682

NET CURRENT ASSETS

412,440

338,803

TOTAL ASSETS LESS CURRENT LIABILITIES

413,210

340,853

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

413,110

340,753

413,210

340,853

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 11 December 2025 and were signed by:

Ms S M Jimenez Manzano - Director

1.	STATUTORY INFORMATION

Natura First 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 etc

-

50% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

4,975

Disposals

(833

)

At 31 March 2025

4,142

DEPRECIATION

At 1 April 2024

2,925

Charge for year

1,280

Eliminated on disposal

(833

)

At 31 March 2025

3,372

NET BOOK VALUE

At 31 March 2025

770

At 31 March 2024

2,050

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

368,465

274,454

Other debtors

3,448

4,324

371,913

278,778

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

229,936

156,097

Taxation and social security

21,628

18,130

Other creditors

120,267

119,455

371,831

293,682

7.	RELATED PARTY DISCLOSURES

At the year end the company owed Ms S Jimenez Manzano £119,667 (2024: £118,855) this loan is interest free and repayable on demand.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms S M Jimenez Manzano.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Natura First Ltd for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Natura First Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Natura First Ltd and state those matters that we have agreed to state to the director of Natura First Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Natura First Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Natura First Ltd. You consider that Natura First Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Natura First Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Price Business Services Limited

Pyrcroft, Dodds Lane

Woking

Surrey

GU22 8UW

11 December 2025