| Registered number: 6893106 | ||||||||
| FOR THE YEAR ENDED 30/04/2025 | ||||||||
| Prepared By: | ||||||||
| Malkin & Company | ||||||||
| Whitfield Buildings | ||||||||
| 192-200 Pensby Road | ||||||||
| Heswall | ||||||||
| Wirral | ||||||||
| CH60 7RJ | ||||||||
| Naturen Limited | ||||||||
| ACCOUNTS | ||||||||
| FOR THE YEAR ENDED 30/04/2025 | ||||||||
| DIRECTORS | ||||||||
| REGISTERED OFFICE | ||||||||
| COMPANY DETAILS | ||||||||
| Private company limited by shares registered in EW - England and Wales, registered number 6893106 | ||||||||
| BANKERS | ||||||||
| Handelsbanken | ||||||||
| ACCOUNTANTS | ||||||||
| Malkin & Company | ||||||||
| Whitfield Buildings | ||||||||
| 192-200 Pensby Road | ||||||||
| Heswall | ||||||||
| Wirral | ||||||||
| CH60 7RJ | ||||||||
| Naturen Limited | ||||||||
| ACCOUNTS | ||||||||
| FOR THEYEARENDED30/04/2025 | ||||||||
| CONTENTS | ||||||||
| Page | ||||||||
| Directors' Report | - | |||||||
| Statement Of Comprehensive Income | - | |||||||
| Balance Sheet | 3 | |||||||
| Notes To The Accounts | 4 | |||||||
| The following do not form part of the statutory financial statements: | ||||||||
| Trading And Profit And Loss Account | - | |||||||
| Profit And Loss Account Summaries | - | |||||||
| Naturen Limited | ||||||||
| BALANCE SHEET AT | ||||||||||
| 2025 | 2024 | |||||||||
| Notes | £ | £ | ||||||||
| FIXED ASSETS | ||||||||||
| Tangible assets | 2 | |||||||||
| Investment Assets | 3 | |||||||||
| CURRENT ASSETS | ||||||||||
| Stock | ||||||||||
| Debtors | 5 | |||||||||
| Cash at bank and in hand | ||||||||||
| 4,357,353 | 4,158,419 | |||||||||
| CREDITORS: Amounts falling due within one year | 6 | |||||||||
| NET CURRENT ASSETS | 3,170,890 | |||||||||
| TOTAL ASSETS LESS CURRENT LIABILITIES | ||||||||||
| CAPITAL AND RESERVES | ||||||||||
| Called up share capital | 8 | |||||||||
| Profit and loss account | 3,373,249 | 3,171,371 | ||||||||
| SHAREHOLDERS' FUNDS | ||||||||||
| Approved by the board on | ||||||||||
| ............................. | ||||||||||
| Director | ||||||||||
| Naturen Limited | ||||||||
| NOTES TO THE ACCOUNTS | ||||||||||
| FOR THE YEAR ENDED 30/04/2025 | ||||||||||
| 1. ACCOUNTING POLICIES |
| 1a. Basis Of Accounting | ||||||||
| The accounts have been prepared under the historical cost convention. | ||||||||
| The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 . | ||||||||
| 1b. Depreciation | ||||||||
| Fixtures and Fittings | reducing balance 15% | |||||||
| Equipment | reducing balance 30% | |||||||
| Motor Cars | reducing balance 25% | |||||||
| 1c. Stocks | ||||||||
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. | ||||||||
| When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs. | ||||||||
| 1d. Pension Costs | ||||||||
| The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year. | ||||||||
| 1e. Foreign Currency | ||||||||
| Transactions in currencies, other than the functional currency of the company, are recorded at the rate of the exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at the historic cost in a foreign currency are not retranslated. | ||||||||
| Naturen Limited | ||||||||
| 1f. Investments | ||||||||
| Fixed asset investments are shown at cost less amounts written off. | ||||||||
| Provisions are made for permanent fluctuations in value. | ||||||||
| 1g. Basis Of Accounting FRS 1021 a | ||||||||
| The accounts have been prepared under the historical cost convention. | ||||||||
| The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. | ||||||||
| These financial statements for the year ended 30 April 2017 are the first financial statements of Naturen Limited prepared in accordance with FRS102. The date of transition to FRS102 is 1 May 2015. The reported financial position and financial performance for the previous period are not affected by the transition to FRS102. | ||||||||
| 1h. Financial Instruments | ||||||||
| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments' of FRS102 to all its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. | ||||||||
| Basic financial assets which include debtors and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained, but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party. | ||||||||
| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial liabilities, including creditors, bank loans, and loans from directors are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled. | ||||||||
| 1i. Equity Instruments | ||||||||
| Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company. | ||||||||
| Naturen Limited | ||||||||
| 1j. Employee Benefits | ||||||||
| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. | ||||||||
| The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. | ||||||||
| Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits. | ||||||||
| 1k. Judgements And Key Sources Of Estimation Uncertainty | ||||||||
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may vary from these estimates. | ||||||||
| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future perio | ||||||||
| 2. TANGIBLE FIXED ASSETS | ||||||||
| Fixtures | ||||||||
| and Fittings | Equipment | Motor Cars | Total | |||||
| £ | £ | £ | £ | |||||
| Cost | ||||||||
| At 01/05/2024 | 1,254 | 8,454 | 18,569 | 28,277 | ||||
| Additions | - | 188 | - | 188 | ||||
| At 30/04/2025 | 1,254 | 8,642 | 18,569 | 28,465 | ||||
| Depreciation | ||||||||
| At 01/05/2024 | 1,211 | 7,531 | 17,117 | 25,859 | ||||
| For the year | 11 | 287 | 389 | 687 | ||||
| At 30/04/2025 | 1,222 | 7,818 | 17,506 | 26,546 | ||||
| Net Book Amounts | ||||||||
| At 30/04/2025 | 1,919 | |||||||
| At 30/04/2024 | 2,418 | |||||||
| Naturen Limited | ||||||||
| 3. FINANCIAL ASSETS | |||||||||
| Shares in group companies | Other | ||||||||
| and participating interests | Investments | Total | |||||||
| £ | £ | £ | |||||||
| Cost | |||||||||
| At 01/05/2024 | 779 | 9 | 788 | ||||||
| At 30/04/2025 | 779 | 9 | 788 | ||||||
| Amortisation | |||||||||
| Net Book Amounts | |||||||||
| At 30/04/2025 | 779 | 9 | 788 | ||||||
| At 30/04/2024 | 779 | 9 | 788 | ||||||
| 4. STOCK | 2025 | 2024 | ||||
| £ | £ | |||||
| Stock comprises: | ||||||
| Stock | ||||||
| 5. DEBTORS | 2025 | 2024 | ||||||
| £ | £ | |||||||
| Amounts falling due within one year | ||||||||
| Trade debtors | 1,822,959 | 1,932,499 | ||||||
| VAT | 15,812 | 24,043 | ||||||
| Other debtors | 362 | 362 | ||||||
| Amounts due from group companies | 556,307 | 517,757 | ||||||
| Prepayments | 14,813 | 27,645 | ||||||
| 2,410,253 | 2,502,306 | |||||||
| Naturen Limited | ||||||||
| 6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||||||
| 2025 | 2024 | |||||||
| £ | £ | |||||||
| UK corporation tax | 131,848 | 145,597 | ||||||
| PAYE control | 4,552 | 4,257 | ||||||
| Trade creditors | 803,726 | 819,632 | ||||||
| Other creditors | 7,316 | 7,316 | ||||||
| Pension schemes | 10,507 | 8,714 | ||||||
| Accruals | 26,137 | 2,013 | ||||||
| 984,086 | 987,529 | |||||||
| 7. EMPLOYEES | ||||||
| 2025 | 2024 | |||||
| No. | No. | |||||
| Average number of employees | 10 | |||||
| 8. SHARE CAPITAL | 2025 | 2024 | ||||||
| £ | £ | |||||||
| Allotted, issued and fully paid: | ||||||||
| 2721 | 2721 | |||||||
| 2 | 2 | |||||||
| 1 | 1 | |||||||
| 1D Ordinary Sharesof £1each | 1 | 1 | ||||||
| 0D Ordinary Sharesof £1each | 0 | 1 | ||||||