2024-07-01 2025-06-30 2025-06-30 false 09623897 SIMPLY BY NATURE LIMITED 2026-03-03 false iso4217:GBP xbrli:pure 09623897 2024-06-30 09623897 2025-06-30 09623897 2024-07-01 2025-06-30 09623897 2023-06-30 09623897 2024-06-30 09623897 2023-07-01 2024-06-30 09623897 bus:SmallEntities 2024-07-01 2025-06-30 09623897 bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 09623897 bus:FullAccounts 2024-07-01 2025-06-30 09623897 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 09623897 core:WithinOneYear 2025-06-30 09623897 core:AfterOneYear 2025-06-30 09623897 core:WithinOneYear 2024-06-30 09623897 core:AfterOneYear 2024-06-30 09623897 core:ShareCapital 2025-06-30 09623897 core:SharePremium 2025-06-30 09623897 core:RevaluationReserve 2025-06-30 09623897 core:OtherReservesSubtotal 2025-06-30 09623897 core:RetainedEarningsAccumulatedLosses 2025-06-30 09623897 core:ShareCapital 2024-06-30 09623897 core:SharePremium 2024-06-30 09623897 core:RevaluationReserve 2024-06-30 09623897 core:OtherReservesSubtotal 2024-06-30 09623897 core:RetainedEarningsAccumulatedLosses 2024-06-30 09623897 core:LandBuildings 2025-06-30 09623897 core:PlantMachinery 2025-06-30 09623897 core:Vehicles 2025-06-30 09623897 core:FurnitureFittings 2025-06-30 09623897 core:OfficeEquipment 2025-06-30 09623897 core:NetGoodwill 2025-06-30 09623897 core:IntangibleAssetsOtherThanGoodwill 2025-06-30 09623897 core:ListedExchangeTraded 2025-06-30 09623897 core:UnlistedNon-exchangeTraded 2025-06-30 09623897 core:LandBuildings 2024-06-30 09623897 core:PlantMachinery 2024-06-30 09623897 core:Vehicles 2024-06-30 09623897 core:FurnitureFittings 2024-06-30 09623897 core:OfficeEquipment 2024-06-30 09623897 core:NetGoodwill 2024-06-30 09623897 core:IntangibleAssetsOtherThanGoodwill 2024-06-30 09623897 core:ListedExchangeTraded 2024-06-30 09623897 core:UnlistedNon-exchangeTraded 2024-06-30 09623897 core:LandBuildings 2024-07-01 2025-06-30 09623897 core:PlantMachinery 2024-07-01 2025-06-30 09623897 core:Vehicles 2024-07-01 2025-06-30 09623897 core:FurnitureFittings 2024-07-01 2025-06-30 09623897 core:OfficeEquipment 2024-07-01 2025-06-30 09623897 core:NetGoodwill 2024-07-01 2025-06-30 09623897 core:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 09623897 core:ListedExchangeTraded 2024-07-01 2025-06-30 09623897 core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 09623897 core:MoreThanFiveYears 2024-07-01 2025-06-30 09623897 core:Non-currentFinancialInstruments 2025-06-30 09623897 core:Non-currentFinancialInstruments 2024-06-30 09623897 dpl:CostSales 2024-07-01 2025-06-30 09623897 dpl:DistributionCosts 2024-07-01 2025-06-30 09623897 core:LandBuildings 2024-07-01 2025-06-30 09623897 core:PlantMachinery 2024-07-01 2025-06-30 09623897 core:Vehicles 2024-07-01 2025-06-30 09623897 core:FurnitureFittings 2024-07-01 2025-06-30 09623897 core:OfficeEquipment 2024-07-01 2025-06-30 09623897 dpl:AdministrativeExpenses 2024-07-01 2025-06-30 09623897 core:NetGoodwill 2024-07-01 2025-06-30 09623897 core:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 09623897 dpl:GroupUndertakings 2024-07-01 2025-06-30 09623897 dpl:ParticipatingInterests 2024-07-01 2025-06-30 09623897 dpl:GroupUndertakings core:ListedExchangeTraded 2024-07-01 2025-06-30 09623897 core:ListedExchangeTraded 2024-07-01 2025-06-30 09623897 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 09623897 core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 09623897 dpl:CostSales 2023-07-01 2024-06-30 09623897 dpl:DistributionCosts 2023-07-01 2024-06-30 09623897 core:LandBuildings 2023-07-01 2024-06-30 09623897 core:PlantMachinery 2023-07-01 2024-06-30 09623897 core:Vehicles 2023-07-01 2024-06-30 09623897 core:FurnitureFittings 2023-07-01 2024-06-30 09623897 core:OfficeEquipment 2023-07-01 2024-06-30 09623897 dpl:AdministrativeExpenses 2023-07-01 2024-06-30 09623897 core:NetGoodwill 2023-07-01 2024-06-30 09623897 core:IntangibleAssetsOtherThanGoodwill 2023-07-01 2024-06-30 09623897 dpl:GroupUndertakings 2023-07-01 2024-06-30 09623897 dpl:ParticipatingInterests 2023-07-01 2024-06-30 09623897 dpl:GroupUndertakings core:ListedExchangeTraded 2023-07-01 2024-06-30 09623897 core:ListedExchangeTraded 2023-07-01 2024-06-30 09623897 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-07-01 2024-06-30 09623897 core:UnlistedNon-exchangeTraded 2023-07-01 2024-06-30 09623897 core:NetGoodwill 2025-06-30 09623897 core:IntangibleAssetsOtherThanGoodwill 2025-06-30 09623897 core:LandBuildings 2025-06-30 09623897 core:PlantMachinery 2025-06-30 09623897 core:Vehicles 2025-06-30 09623897 core:FurnitureFittings 2025-06-30 09623897 core:OfficeEquipment 2025-06-30 09623897 core:AfterOneYear 2025-06-30 09623897 core:WithinOneYear 2025-06-30 09623897 core:ListedExchangeTraded 2025-06-30 09623897 core:UnlistedNon-exchangeTraded 2025-06-30 09623897 core:ShareCapital 2025-06-30 09623897 core:SharePremium 2025-06-30 09623897 core:RevaluationReserve 2025-06-30 09623897 core:OtherReservesSubtotal 2025-06-30 09623897 core:RetainedEarningsAccumulatedLosses 2025-06-30 09623897 core:NetGoodwill 2024-06-30 09623897 core:IntangibleAssetsOtherThanGoodwill 2024-06-30 09623897 core:LandBuildings 2024-06-30 09623897 core:PlantMachinery 2024-06-30 09623897 core:Vehicles 2024-06-30 09623897 core:FurnitureFittings 2024-06-30 09623897 core:OfficeEquipment 2024-06-30 09623897 core:AfterOneYear 2024-06-30 09623897 core:WithinOneYear 2024-06-30 09623897 core:ListedExchangeTraded 2024-06-30 09623897 core:UnlistedNon-exchangeTraded 2024-06-30 09623897 core:ShareCapital 2024-06-30 09623897 core:SharePremium 2024-06-30 09623897 core:RevaluationReserve 2024-06-30 09623897 core:OtherReservesSubtotal 2024-06-30 09623897 core:RetainedEarningsAccumulatedLosses 2024-06-30 09623897 core:NetGoodwill 2023-06-30 09623897 core:IntangibleAssetsOtherThanGoodwill 2023-06-30 09623897 core:LandBuildings 2023-06-30 09623897 core:PlantMachinery 2023-06-30 09623897 core:Vehicles 2023-06-30 09623897 core:FurnitureFittings 2023-06-30 09623897 core:OfficeEquipment 2023-06-30 09623897 core:AfterOneYear 2023-06-30 09623897 core:WithinOneYear 2023-06-30 09623897 core:ListedExchangeTraded 2023-06-30 09623897 core:UnlistedNon-exchangeTraded 2023-06-30 09623897 core:ShareCapital 2023-06-30 09623897 core:SharePremium 2023-06-30 09623897 core:RevaluationReserve 2023-06-30 09623897 core:OtherReservesSubtotal 2023-06-30 09623897 core:RetainedEarningsAccumulatedLosses 2023-06-30 09623897 core:AfterOneYear 2024-07-01 2025-06-30 09623897 core:WithinOneYear 2024-07-01 2025-06-30 09623897 core:Non-currentFinancialInstruments core:CostValuation 2024-07-01 2025-06-30 09623897 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-07-01 2025-06-30 09623897 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-07-01 2025-06-30 09623897 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-07-01 2025-06-30 09623897 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 09623897 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 09623897 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 09623897 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 09623897 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 09623897 core:Non-currentFinancialInstruments core:CostValuation 2025-06-30 09623897 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-06-30 09623897 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-06-30 09623897 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-06-30 09623897 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-06-30 09623897 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-06-30 09623897 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-06-30 09623897 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-06-30 09623897 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-06-30 09623897 core:Non-currentFinancialInstruments core:CostValuation 2024-06-30 09623897 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-06-30 09623897 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-06-30 09623897 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-06-30 09623897 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-06-30 09623897 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-06-30 09623897 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-06-30 09623897 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-06-30 09623897 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-06-30 09623897 bus:Director1 2024-07-01 2025-06-30 09623897 bus:Director2 2024-07-01 2025-06-30 09623897 1 bus:Director2 2024-06-30 09623897 1 bus:Director2 2024-07-01 2025-06-30 09623897 1 bus:Director2 2025-06-30 09623897 2024-06-30 09623897 2024-07-01 2025-06-30 09623897 2025-06-30

SIMPLY BY NATURE LIMITED

Registered Number
09623897
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

SIMPLY BY NATURE LIMITED
Company Information
for the year from 1 July 2024 to 30 June 2025

Directors | MISTRY, Alpa
| MISTRY, Ashok Kumar

Registered Address | Westcroft
| Chiltern Road
| Amersham
| HP6 5PH

Registered Number | 09623897 (England and Wales)

SIMPLY BY NATURE LIMITED
Balance Sheet as at
30 June 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 286,189 |  |  |  | 330,813 |  |
Debtors | 5 | 115,119 |  |  |  | 29,720 |  |
Cash at bank and on hand |  | 188,126 |  |  |  | 281,011 |  |
|  | 589,434 |  |  |  | 641,544 |  |
Creditors amounts falling due within one year | 6 | (56,916) |  |  |  | (95,850) |  |
Net current assets (liabilities) |  |  |  | 532,518 |  |  |  | 545,694
Total assets less current liabilities |  |  |  | 532,518 |  |  |  | 545,694
Net assets |  |  |  | 532,518 |  |  |  | 545,694
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 532,418 |  |  |  | 545,594
Shareholders' funds |  |  |  | 532,518 |  |  |  | 545,694

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 3 March 2026, and are signed on its behalf by:
MISTRY, Alpa Director
MISTRY, Ashok Kumar Director Registered Company No. 09623897

SIMPLY BY NATURE LIMITED
Notes to the Financial Statements
for the year ended 30 June 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows: Asset class Depreciation method and rate

|  | Straight line (years)
| Office Equipment | 5

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Trade and other debtors
--- | ---
| Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Trade creditors Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. Borrowings Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 July 24 | 519 |  | 519
| At 30 June 25 | 519 |  | 519
| Depreciation and impairment
| At 01 July 24 | 519 |  | 519
| At 30 June 25 | 519 |  | 519
| Net book value
| At 30 June 25 | - |  | -
| At 30 June 24 | - |  | -

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 286,189 |  | 330,813
| Total | 286,189 |  | 330,813

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 934 |  | 20,839
| Amounts owed by associates and joint ventures / participating interests | 403 |  | -
| Other debtors | 109,622 |  | 4,696
| Prepayments and accrued income | 4,160 |  | 4,185
| Total | 115,119 |  | 29,720

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 12,221 |  | 55,769
| Taxation and social security | 44,688 |  | 37,252
| Other creditors | 7 |  | 2,829
| Total | 56,916 |  | 95,850

7. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| MISTRY, Ashok Kumar | (2,828) |  | 230,000 |  | 130,306 |  | 96,866
|  | (2,828) |  | 230,000 |  | 130,306 |  | 96,866

| The loan is jointly held with Mrs Alpa Mistry. Interest is paid monthly at 2.5% and has since been repaid.