Natural Aptitude Limited

Natural Aptitude Limited Accountants' Report For the year ended 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of Natural Aptitude Limited for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Natural Aptitude Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys 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://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Natural Aptitude Limited, as a body, in accordance with the terms of our engagement letter dated 02 January 2019. Our work has been undertaken solely to prepare for your approval the accounts of Natural Aptitude Limited and state those matters that we have agreed to state to the Board of Directors of Natural Aptitude Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Natural Aptitude Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Natural Aptitude Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Natural Aptitude Limited. You consider that Natural Aptitude Limited 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 accounts of Natural Aptitude Limited. 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 accounts for the period ended 31 March 2025. .................................................... Baranov Associates Ltd 4 Academy Close Kirkby Stephen Cumbria CA17 4JG 10 December 2025 1

Natural Aptitude Limited
Accountants' Report
For the year ended 31 March 2025

Report to the directors on the preparation of the unaudited statutory accounts of Natural Aptitude Limited for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Natural Aptitude Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys 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://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Natural Aptitude Limited, as a body, in accordance with the terms of our engagement letter dated 02 January 2019. Our work has been undertaken solely to prepare for your approval the accounts of Natural Aptitude Limited and state those matters that we have agreed to state to the Board of Directors of Natural Aptitude Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Natural Aptitude Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Natural Aptitude Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Natural Aptitude Limited. You consider that Natural Aptitude Limited 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 accounts of Natural Aptitude Limited. 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 accounts for the period ended 31 March 2025.

....................................................

Baranov Associates Ltd
4 Academy Close
Kirkby Stephen
Cumbria
CA17 4JG
10 December 2025

Natural Aptitude Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	2,427	6,880
		2,427	6,880
Current assets
Debtors		912,439	665,749
Cash at bank and in hand		553	6,355
		912,992	672,104
Creditors: amount falling due within one year		(902,202)	(660,084)
Net current assets		10,790	12,020

Total assets less current liabilities		13,217	18,900
Creditors: amount falling due after more than one year		(12,176)	(16,788)
Provisions for liabilities		(461)	(1,307)
Net assets		580	805

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		480	705
Shareholders' funds		580	805

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with Section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 10 December 2025 and were signed on its behalf by:

-------------------------------
Matthew Markwort
Director

Natural Aptitude Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

Natural Aptitude Limited is a private company, limited by shares, registered in England and Wales, registration number 11731784, registration address C/O Kilvington Solicitors, Westmorland House, Market Square, Kirkby Stephen, Cumbria, CA17 4QT.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

3 Years Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 8 (2024 : 12).

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 April 2024	16,304	25,626	41,930
Additions	-	-	-
Disposals	-	-	-
At 31 March 2025	16,304	25,626	41,930
Depreciation
At 01 April 2024	14,547	20,503	35,050
Charge for year	1,742	2,711	4,453
On disposals	-	-	-
At 31 March 2025	16,289	23,214	39,503
Net book values
Closing balance as at 31 March 2025	15	2,412	2,427
Opening balance as at 01 April 2024	1,757	5,123	6,880

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Ordinary shares of £1.00 each	100		100
	100		100

Advances and Credits

Mr M Markwort and Mrs S Markwort
The company advanced funds to Mr and Mrs Markwort during the year, these sums were repaid in full by 6th December 2023

Current year (2025)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
Mr M Markwort and Mrs S Markwort	141,734		128,728		0		0		0		0		270,462
	141734		128728		0		0		0		0		270462

Previous year (2024)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
Mr M Markwort and Mrs S Markwort	98,778		141,734		0		98,778		0		0		141,734
	98778		141734		0		98778		0		0		141734

6.	Security The company has granted a fixed and floating charge over its assets to Paragon Business Finance Plc. At the Balance Sheet date the amount owing under this guarantee was £417,397 (2024: £290,095).

Registered Number: 11731784
England and Wales
NATURAL APTITUDE LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025