2 false false false false false false false false false false true false false false false false false No description of principal activity 2024-06-01 Sage Accounts Production Advanced 2025 - FRS102_2025 34,915 19,659 3,814 23,473 11,442 15,256 92,000 92,000 92,000 xbrli:pure xbrli:shares iso4217:GBP 06789232 2024-06-01 2025-05-31 06789232 2025-05-31 06789232 2024-05-31 06789232 2023-06-01 2024-05-31 06789232 2024-05-31 06789232 2023-05-31 06789232 core:PlantMachinery 2024-06-01 2025-05-31 06789232 bus:Director1 2024-06-01 2025-05-31 06789232 core:PlantMachinery 2024-05-31 06789232 core:PlantMachinery 2025-05-31 06789232 core:WithinOneYear 2025-05-31 06789232 core:WithinOneYear 2024-05-31 06789232 core:ShareCapital 2025-05-31 06789232 core:ShareCapital 2024-05-31 06789232 core:RetainedEarningsAccumulatedLosses 2025-05-31 06789232 core:RetainedEarningsAccumulatedLosses 2024-05-31 06789232 core:CostValuation core:Non-currentFinancialInstruments 2025-05-31 06789232 core:Non-currentFinancialInstruments 2025-05-31 06789232 core:Non-currentFinancialInstruments 2024-05-31 06789232 core:PlantMachinery 2024-05-31 06789232 bus:Director1 2024-05-31 06789232 bus:Director1 2025-05-31 06789232 bus:Director1 2023-05-31 06789232 bus:Director1 2024-05-31 06789232 bus:Director1 2023-06-01 2024-05-31 06789232 bus:SmallEntities 2024-06-01 2025-05-31 06789232 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 06789232 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 06789232 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 06789232 bus:FullAccounts 2024-06-01 2025-05-31
COMPANY REGISTRATION NUMBER: 06789232

NATURAL DIRECTION LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 May 2025

NATURAL DIRECTION LTD

STATEMENT OF FINANCIAL POSITION

31 May 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 11,442 | 15,256
Investments | 6 |  | 92,000 | 92,000
|  | ---------- | ----------
|  | 103,442 | 107,256

Current assets

Debtors | 7 | 424,580 |  | 313,107
Cash at bank and in hand | 348,734 |  | 517,312
| ---------- |  | ----------
| 773,314 |  | 830,419

Creditors: amounts falling due within one year | 8 | 141,922 |  | 169,724
| ---------- |  | ----------
Net current assets |  | 631,392 | 660,695
|  | ---------- | ----------
Total assets less current liabilities |  | 734,834 | 767,951

Provisions

Taxation including deferred tax |  | 2,860 | 3,814
|  | ---------- | ----------
Net assets |  | 731,974 | 764,137
|  | ---------- | ----------

NATURAL DIRECTION LTD

STATEMENT OF FINANCIAL POSITION (continued)

31 May 2025

| 2025 | 2024
Note | £ | £ | £

Capital and reserves

Called up share capital |  | 100 | 1
Profit and loss account |  | 731,874 | 764,136
|  | ---------- | ----------
Shareholders funds |  | 731,974 | 764,137
|  | ---------- | ----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 30 July 2025 , and are signed on behalf of the board by:

Mr M Coburn |
Director |

Company registration number: 06789232

NATURAL DIRECTION LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MAY 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 168 Church Road, Hove, East Sussex, BN3 2DL.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
No material uncertainties, that may cast significant doubt about the ability of the company to continue as a going concern, have been identified by the director.
The director considers that the uncertainty caused in the company's industry as a result of Coronavirus and the recovery from the restrictions put in place by the government should not materially affect the company's ability to continue as a going concern.
This assumption has been continued as the economy is hit by the cost of living crisis, and world economic impact of the war in Ukraine.
Fixed asset investment
Investments held as fixed assets are stated at cost, together with subsequent capital contributions, less any provisions for impairment in value.
Investment income is recognised in the financial statements when the company becomes entitled to its share of profits from the fixed asset investment.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
The turnover shown in the profit and loss account represents amounts invoiced during the period, exclusive of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25% reducing balance

Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Investments in joint ventures
Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
A financial asset held as an equity instrument is recognised initially at the transaction price (including transaction costs). At the end of each reporting period, unlisted equity investments are recorded at fair value, where appropriate, or at cost less impairment if their fair value cannot be reliably measured. Ojective evidence of the impairment of financial assets is assessed at each period end and any impairment loss recognised in the profit or loss immediately. Impairment loss is calculated as the difference between the carrying amount of the instrument and the best estimate of cash flows expected to be derived from the asset (including sales proceeds if sold) at the balance sheet date. Investment income is recognised in the financial statements when the company becomes entitled to its share of profits from the financial instrument.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 3 ).
5. Tangible assets

| Plant and machinery | Total
| £ | £
Cost |  |
At 1 June 2024 and 31 May 2025 | 34,915 | 34,915
| --------- | ---------
Depreciation |  |
At 1 June 2024 | 19,659 | 19,659
Charge for the year | 3,814 | 3,814
| --------- | ---------
At 31 May 2025 | 23,473 | 23,473
| --------- | ---------
Carrying amount |  |
At 31 May 2025 | 11,442 | 11,442
| --------- | ---------
At 31 May 2024 | 15,256 | 15,256
| --------- | ---------

6. Investments

| Other investments other than loans
| £
Cost |
At 1 June 2024 and 31 May 2025 | 92,000
| ---------
Impairment |
At 1 June 2024 and 31 May 2025 | –
| ---------

Carrying amount |
At 31 May 2025 | 92,000
| ---------
At 31 May 2024 | 92,000
| ---------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 328,704 | 258,023
Other debtors | 95,876 | 55,084
| ---------- | ----------
| 424,580 | 313,107
| ---------- | ----------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 93,890 | 56,217
Corporation tax | 36,372 | 103,410
Other creditors | 11,660 | 10,097
| ---------- | ----------
| 141,922 | 169,724
| ---------- | ----------

9. Contingencies
The company is a corporate member of Harz Developments LLP and is liable to contribute to the assets of the LLP in the event of a winding-up before 1st January 2026. The maximum liability in relation to this undertaking is £292,489. The company does not believe that a winding-up of the LLP is probable and has not made provision for the liability at 31 May 2025.
10. Director's loans
During the year the director entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| Mr M Coburn | ( 383) | ( 266) | ( 649)
|  | ---- | ---- | ----

| 2024
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| Mr M Coburn | ( 57) | ( 326) | ( 383)
|  | ---- | ---- | ----