REGISTERED NUMBER: 07606665 (England and Wales)

NATOLI (UK) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C J Russell

REGISTERED OFFICE:

33-37 Kingsway

Kirkby-In-Ashfield

Nottinghamshire

NG17 7DR

REGISTERED NUMBER:

07606665 (England and Wales)

ACCOUNTANTS:

Killicks Limited

35/37 Kingsway

Kirkby in Ashfield

Nottinghamshire

NG17 7DR

FIXED ASSETS

Tangible assets

4

45,579

52,206

CURRENT ASSETS

Stocks

8,000

15,000

Debtors

5

514,769

326,246

Cash at bank and in hand

259,318

305,726

782,087

646,972

CREDITORS

Amounts falling due within one year

6

326,754

287,616

NET CURRENT ASSETS

455,333

359,356

TOTAL ASSETS LESS CURRENT LIABILITIES

500,912

411,562

CREDITORS

Amounts falling due after more than one year

7

233,245

286,817

NET ASSETS

267,667

124,745

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

267,665

124,743

SHAREHOLDERS' FUNDS

267,667

124,745

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 19 January 2026 and were signed by:

C J Russell - Director

1.	STATUTORY INFORMATION

Natoli (Uk) 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

25% 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 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 May 2024

17,475

67,880

85,355

Additions

5,693

-

5,693

Disposals

(15,787

)

-

(15,787

)

At 30 April 2025

7,381

67,880

75,261

DEPRECIATION

At 1 May 2024

14,312

18,837

33,149

Charge for year

2,214

7,356

9,570

Eliminated on disposal

(13,037

)

-

(13,037

)

At 30 April 2025

3,489

26,193

29,682

NET BOOK VALUE

At 30 April 2025

3,892

41,687

45,579

At 30 April 2024

3,163

49,043

52,206

The net book value of tangible fixed assets includes £ 41,687 (2024 - £ 49,043 ) in respect of assets held under hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

511,729

305,443

Other debtors

3,040

20,803

514,769

326,246

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

4,853

5,729

Trade creditors

84,490

140,314

Taxation and social security

152,811

122,079

Other creditors

84,600

19,494

326,754

287,616

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

33,245

36,817

Trade creditors

200,000

250,000

233,245

286,817

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Directors Loan Balances as at 30th April 2024 are as follows-

C J Russell £TBV (2023- £1109)

Dividends have been paid to director of £TBV (2023 - £56,500.)