NATURAL TOO LIMITED

Unaudited Financial Statements

for the Year Ended 31st March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs M E Evans

SECRETARY:

Mrs M E Evans

REGISTERED OFFICE:

1 Abbots Quay

Monks Ferry

Birkenhead

Merseyside

CH41 5LH

REGISTERED NUMBER:

04396218 (England and Wales)

ACCOUNTANTS:

DJH Wirral & Chester Limited

1 Abbots Quay

Monks Ferry

Birkenhead

CH41 5LH

FIXED ASSETS

Tangible assets

5

307,901

314,346

CURRENT ASSETS

Stocks

122,627

115,927

Debtors

6

692,432

620,224

Cash at bank and in hand

138,331

169,450

953,390

905,601

CREDITORS

Amounts falling due within one year

7

174,790

202,120

NET CURRENT ASSETS

778,600

703,481

TOTAL ASSETS LESS CURRENT LIABILITIES

1,086,501

1,017,827

CREDITORS

Amounts falling due after more than one year

8

(3,733

)

(13,733

)

PROVISIONS FOR LIABILITIES

(20,547

)

(21,308

)

NET ASSETS

1,062,221

982,786

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

1,062,219

982,784

SHAREHOLDERS' FUNDS

1,062,221

982,786

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

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

The financial statements were approved by the director and authorised for issue on 17th December 2025 and were signed by:

Mrs M E Evans - Director

1.	STATUTORY INFORMATION

Natural Too Limited 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Freehold property

-

land - nil and buildings - 2% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

10% on reducing balance

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 Statement of Income and Retained Earnings, 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.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans are measured initially at fair value, net of transaction cost, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Creditors

Short term creditors are measured at transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to / from related parties.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 19 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1st April 2024

237,704

164,676

211,875

614,255

Additions

-

8,852

-

8,852

At 31st March 2025

237,704

173,528

211,875

623,107

DEPRECIATION

At 1st April 2024

14,262

114,647

171,000

299,909

Charge for year

2,377

8,832

4,088

15,297

At 31st March 2025

16,639

123,479

175,088

315,206

NET BOOK VALUE

At 31st March 2025

221,065

50,049

36,787

307,901

At 31st March 2024

223,442

50,029

40,875

314,346

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,717

-

Other debtors

690,715

620,224

692,432

620,224

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,600

9,600

Trade creditors

103,746

110,985

Taxation and social security

47,469

74,056

Other creditors

13,975

7,479

174,790

202,120

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

3,733

13,733

9.	RELATED PARTY DISCLOSURES

Included in other debtors is the sum of £208,501 (2024 - £138,509) due from Gwalia Garage Caernarfon Limited, £465,763 (2024 - £465,763) due from Gwalia Recovery Limited and £9,960 (2024 - £9,960) due from Natural Limited. Mrs M E Evans own 100% of the issued share capital of Gwalia Garage Caernarfon Limited, Gwalia Recovery Limited and Natural Limited.